Pr. CIT v. Mahavir Ashok Enterprises (P) Ltd.

167 Taxmann.com 396High Court2024#10248 most cited

What is Pr. CIT v. Mahavir Ashok Enterprises (P) Ltd. authority for?

The court finds that a revisional proceeding under section 263 may involve seeking a fresh opinion from the CCOST, but such opinion must present a new view, not merely reiterate an earlier one.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

Pr. CIT v. Mahavir Ashok Enterprises (P) Ltd. · section 263 · revisional proceedings · CCOST · fresh opinion · reiteration of earlier view

Sections most often in play

Section 142(1)Section 144BSection 263Section 115BBESection 133ASection 143(3)Section 69Section 69B
Read the full judgment

Issues it is cited on

national tax tribunalsection 108section 117section 116section 46section 54ecsection 131(1)section 54bsection 114section 151(ii)section 120section 144a

Judgments citing Pr. CIT v. Mahavir Ashok Enterprises (P) Ltd.

Jain Enterprises, Bhilai, Durg vs. PCIT, Raipur-1, Raipur

In the result, appeal of the assessee is dismissed as above

ITA 187/RPR/2025[2018-19]Status: DisposedITAT Raipur11 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 187/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19) Jain Enterprises, Vs Pr. Commissioner Of Income Tax, 87-B, Light Industrial Area, Raipur-1, Central Revenue Building, Bhilai-490026, C.G. Civil Lines, Raipur, 492001, C.G. Pan: Aagfj3469G (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri S. R. Rao, Advocate राज" की ओर से / Revenue By : Shri Ram Tiwari, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 07/01/2026 घोषणा की तारीख / Date Of : 11/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2018-19 Filed By The Assessee Is Directed Against The Order Dated 24.03.2025 Of The Principal Commissioner Of Income Tax, Raipur-1 (‘Pcit’) Passed Under Section 263 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Shri Ram Tiwari, CIT-DR
Section 142(1)Section 147Section 148Section 263

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" एवं "ी अवधेश कुमार िम", लेखा सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM आयकर अपील सं. / ITA No: 187/RPR/2025 (िनधा"रण वष" Assessment Year: 2018-19) Jain Enterprises, vs Pr. Commissioner of Income Tax, 87-B, Light Industrial Area, Raipur-1, Central Revenue Building, Bhilai-490026, C.G. Civil Lines, Raipur, 492001, C.G. PAN: AAGFJ3469G (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee by : Shri S. R. Rao, Advocate राज" की ओ…

Akashdeep Cloth Centre, Kannad vs. Principal CIT, Nashik

In the result, both the appeals filed by the respective assessees are allowed

ITA 959/PUN/2024[2019-20]Status: DisposedITAT Pune04 Nov 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2019-20

For Appellant: S/Shri Shubham N. Rathi and Ashutosh DhootFor Respondent: Shri Amol Khairnar, CIT-DR
Section 115BSection 142(1)Section 143(3)Section 263Section 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2019-20 Akashdeep Cloth Centre PCIT, Nashik C/o Akashdeep Cloth Centre, Bus Vs. Stand Road, Aurangabad – 431103 PAN: AAJFA3719R (Appellant) (Respondent) Assessment year : 2019-20 Manmandir Cloth Centre PCIT, Nashik C/o Manmandir Cloth Centre, Vs. Bazaar Peth, Tal Kannad, Aurangabad – 431103 PAN: AAJFM6647G (Appellant) (Respondent) Assessee by : S/Shri Shubham N. Rathi and Ashutosh Dhoot Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 29-10-20…

Manmandir Cloth Centre, Kannad vs. PCIT, Nashik

In the result, both the appeals filed by the respective assessees are allowed

ITA 1012/PUN/2024[2019-20]Status: DisposedITAT Pune04 Nov 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2019-20

For Appellant: S/Shri Shubham N. Rathi and Ashutosh DhootFor Respondent: Shri Amol Khairnar, CIT-DR
Section 115BSection 142(1)Section 143(3)Section 263Section 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2019-20 Akashdeep Cloth Centre PCIT, Nashik C/o Akashdeep Cloth Centre, Bus Vs. Stand Road, Aurangabad – 431103 PAN: AAJFA3719R (Appellant) (Respondent) Assessment year : 2019-20 Manmandir Cloth Centre PCIT, Nashik C/o Manmandir Cloth Centre, Vs. Bazaar Peth, Tal Kannad, Aurangabad – 431103 PAN: AAJFM6647G (Appellant) (Respondent) Assessee by : S/Shri Shubham N. Rathi and Ashutosh Dhoot Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 29-10-20…

Sanket Jhabak, Raipur vs. Principal Commissioner of Income Tax-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 479/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. Appeal No. Name of Appellant Name of Respondent Asst. Year No. 1. 479/RPR/2024 Sanket Jhabak The Pr. Commissioner 2013-14 Jhabak Bada, Kamasipara, of Income Tax-1, Raipur (C.G.)-492 001 Raipur (C.G.) PAN : AEQPJ7137M Sanjog Jhabak The Pr. Commissioner Jhabak Bada, of Income Tax-1, 2. 233/RPR/2024 Kamasipara Raipur (C.G.) 2013-14 Raipur (C.G.)-492 001 PAN: ADNPJ2775K Sanjog Jhabak The Pr. Commissioner L/h. Late Shri Gautam of Income…

Sampat Lal Jhabak, Raipur vs. Principal Commissioner of Income Tax-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 478/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. Appeal No. Name of Appellant Name of Respondent Asst. Year No. 1. 479/RPR/2024 Sanket Jhabak The Pr. Commissioner 2013-14 Jhabak Bada, Kamasipara, of Income Tax-1, Raipur (C.G.)-492 001 Raipur (C.G.) PAN : AEQPJ7137M Sanjog Jhabak The Pr. Commissioner Jhabak Bada, of Income Tax-1, 2. 233/RPR/2024 Kamasipara Raipur (C.G.) 2013-14 Raipur (C.G.)-492 001 PAN: ADNPJ2775K Sanjog Jhabak The Pr. Commissioner L/h. Late Shri Gautam of Income…

Smt. Pushpa Jhabak, Raipur vs. PCIT-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 237/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. Appeal No. Name of Appellant Name of Respondent Asst. Year No. 1. 479/RPR/2024 Sanket Jhabak The Pr. Commissioner 2013-14 Jhabak Bada, Kamasipara, of Income Tax-1, Raipur (C.G.)-492 001 Raipur (C.G.) PAN : AEQPJ7137M Sanjog Jhabak The Pr. Commissioner Jhabak Bada, of Income Tax-1, 2. 233/RPR/2024 Kamasipara Raipur (C.G.) 2013-14 Raipur (C.G.)-492 001 PAN: ADNPJ2775K Sanjog Jhabak The Pr. Commissioner L/h. Late Shri Gautam of Income…

Smt. Tilottama Jhabak, Raipur vs. PCIT-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 236/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. Appeal No. Name of Appellant Name of Respondent Asst. Year No. 1. 479/RPR/2024 Sanket Jhabak The Pr. Commissioner 2013-14 Jhabak Bada, Kamasipara, of Income Tax-1, Raipur (C.G.)-492 001 Raipur (C.G.) PAN : AEQPJ7137M Sanjog Jhabak The Pr. Commissioner Jhabak Bada, of Income Tax-1, 2. 233/RPR/2024 Kamasipara Raipur (C.G.) 2013-14 Raipur (C.G.)-492 001 PAN: ADNPJ2775K Sanjog Jhabak The Pr. Commissioner L/h. Late Shri Gautam of Income…

Smt. Sushila Devi Jhabak, Raipur vs. PCIT-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 235/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. Appeal No. Name of Appellant Name of Respondent Asst. Year No. 1. 479/RPR/2024 Sanket Jhabak The Pr. Commissioner 2013-14 Jhabak Bada, Kamasipara, of Income Tax-1, Raipur (C.G.)-492 001 Raipur (C.G.) PAN : AEQPJ7137M Sanjog Jhabak The Pr. Commissioner Jhabak Bada, of Income Tax-1, 2. 233/RPR/2024 Kamasipara Raipur (C.G.) 2013-14 Raipur (C.G.)-492 001 PAN: ADNPJ2775K Sanjog Jhabak The Pr. Commissioner L/h. Late Shri Gautam of Income…

Sanjog Jhabak L/H of Late Gautam Chand Jhabak, Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 234/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. Appeal No. Name of Appellant Name of Respondent Asst. Year No. 1. 479/RPR/2024 Sanket Jhabak The Pr. Commissioner 2013-14 Jhabak Bada, Kamasipara, of Income Tax-1, Raipur (C.G.)-492 001 Raipur (C.G.) PAN : AEQPJ7137M Sanjog Jhabak The Pr. Commissioner Jhabak Bada, of Income Tax-1, 2. 233/RPR/2024 Kamasipara Raipur (C.G.) 2013-14 Raipur (C.G.)-492 001 PAN: ADNPJ2775K Sanjog Jhabak The Pr. Commissioner L/h. Late Shri Gautam of Income…

Sanjog Jhabak, Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

ITA 233/RPR/2024[2013-14]Status: DisposedITAT Raipur19 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Nikhilesh Begani, Advocate
Section 1Section 147Section 148Section 148ASection 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. Appeal No. Name of Appellant Name of Respondent Asst. Year No. 1. 479/RPR/2024 Sanket Jhabak The Pr. Commissioner 2013-14 Jhabak Bada, Kamasipara, of Income Tax-1, Raipur (C.G.)-492 001 Raipur (C.G.) PAN : AEQPJ7137M Sanjog Jhabak The Pr. Commissioner Jhabak Bada, of Income Tax-1, 2. 233/RPR/2024 Kamasipara Raipur (C.G.) 2013-14 Raipur (C.G.)-492 001 PAN: ADNPJ2775K Sanjog Jhabak The Pr. Commissioner L/h. Late Shri Gautam of Income…

Pr. CIT v. Mahavir Ashok Enterprises (P) Ltd. (167 Taxmann.com 396) — Cited in 10 Judgments | BharatTax