Pr. CIT v. Naga Dhunseri Group Ltd.

146 Taxmann.com 424High Court2023#8762 most cited

What is Pr. CIT v. Naga Dhunseri Group Ltd. authority for?

The Principal Commissioner of Income-tax (PCIT) cannot undertake a roving inquiry under the guise of limited scrutiny when initiating proceedings under Section 263. The PCIT must clearly state why an inquiry was considered improper to justify the invocation of Section 263 powers.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Also referred to as

Pr. CIT v. Naga Dhunseri Group Ltd. · section 263 · limited scrutiny · roving enquiry · Principal Commissioner of Income-tax · reassessment · section 14A · CASS

Sections most often in play

Section 263Section 143(3)Section 143(2)Section 142(1)Section 144BSection 14ASection 40A(3)Section 132(1)

Issues it is cited on

section 40a(2)(b)section 40a(3)section 263(1)limited scrutinyerroneous and prejudicialsection 40adisallowance under section 14aprincipal commissioner of income-taxcomplete scrutinysection 263section 26section 40

Judgments citing Pr. CIT v. Naga Dhunseri Group Ltd.

Nkc Projects Private Limited, Jaipur vs. PCIT Delhi-4, Delhi

In the result, the appeal of the assessee is allowed

ITA 2804/DEL/2025[2020-21]Status: DisposedITAT Delhi24 Oct 2025AY 2020-21
Section 142(1)Section 143(3)Section 263

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER NKC Projects Private Limited, PCIT, C/o CA R.S. Poonia, D-82B, Delhi-4. Siwad Area, Krishna Marg, Vs. Bapu Nagar, Jaipur-302015 Rajasthan. PAN-AACCN4070E (Appellant) (Respondent) Assessee by Shri R.S. Poonia, CA and Shri Rajat Chaudhary, Adv. Department by Ms. Pooja Swaroop, CIT-DR Date of Hearing 29/07/2025 Date of Pronouncement 24/10/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of the Ld. Principal Commissioner o…

Jayantilal Rajmal Seth, Mumbai vs. DCIT-CC-4(3), Mumbai

ITA 3260/MUM/2025[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19 Jayantilal Rajmal Seth, Dcit-Cc-4(3), A-3, Saibaba Shopping Centre, Bkc, Mumbai-400051. Mumbai Central, Vs. Mumbai-400008. Pan No. Agepj 0499 E Appellant Respondent

For Appellant: Mr. Vivek Perampurna, CIT-DRFor Respondent: Mr. Jayant Bhat
Section 139(5)Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2018-19 Jayantilal Rajmal Seth, DCIT-CC-4(3), A-3, Saibaba Shopping Centre, BKC, Mumbai-400051. Mumbai Central, Vs. Mumbai-400008. PAN NO. AGEPJ 0499 E Appellant Respondent : Mr. Jayant Bhat Assessee by : Mr. Vivek Perampurna, CIT-DR Revenue by : 18/09/2025 Date of Hearing : 22/09/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against revisional order dated 30.03.2025 passed by the Ld. Princip…

Shreeji Ceramic Industries, Morbi vs. The Principal Commissioner of Income Tax-1, Rajkot

In the result, the appeal filed by the assessee is allowed

ITA 266/RJT/2024[2015-16]Status: DisposedITAT Rajkot12 Aug 2025AY 2015-16

Bench: Dr. A.L.Saini, Am & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.266/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Shreeji Ceramic Industries, The Principal Commissioner Of Vs. 8/A National Highway, Lalpar Income Tax – 1, Morbi - 363642 Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs8846B (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Cit (Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/07/2025 घोषणाक"तार"ख/Date Of Pronouncement : 12/08/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: This Appeal Has Been Filed By The Assessee Against The Order Of Learned Principle Commissioner Of Income Tax, Rajkot – 1 [In Short, “The Ld. Pcit”], Dated 30.03.2021 For The Assessment Year (Ay) 2015-16. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows.

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 144Section 263Section 263o

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. A.L.SAINI, AM & DIESH MOHAN SINHA, JM आयकरअपीलसं./ITA No.266/RJT/2024 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Shreeji Ceramic Industries, The Principal Commissioner of Vs. 8/A National Highway, Lalpar Income Tax – 1, Morbi - 363642 Rajkot "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AALFS8846B (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, CIT (DR) सुनवाईक"तार"ख/ Date of Hearing : 17/07/2025 घोषणाक"तार"ख/Date of Pronouncement : 12/08/2025 आदेश / O R D E R PER DINESH MOHAN SINHA,…

Harkiran Commar, New Delhi vs. Pr. CIT-10, Delhi

In the result, appeal of the assessee is allowed

ITA 1428/DEL/2023[2018-19]Status: DisposedITAT Delhi21 Mar 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalpr. Commissioner Of Mrs. Harkiran Commar Income Tax-10, 28, Poorvi Marg, Vs. New Delhi Vasant Vihar, New Delhi-110057 Pan: Aagpc2911C (Appellant) (Respondent) Assessee By Sh. Sanjiv Chaudhary, Ca Sh. Anil Chopra, Ca & Sh. Praveen Kumar, Ca Department By Sh. Surender Pal, Cit-Dr Date Of Hearing 24/02/2025 Date Of Pronouncement 21/03/2025 O R D E R

Section 143(3)Section 263Section 263(1)Section 50CSection 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Pr. Commissioner of Mrs. Harkiran Commar Income Tax-10, 28, Poorvi Marg, Vs. New Delhi Vasant Vihar, New Delhi-110057 PAN: AAGPC2911C (Appellant) (Respondent) Assessee by Sh. Sanjiv Chaudhary, CA Sh. Anil Chopra, CA and Sh. Praveen Kumar, CA Department by Sh. Surender Pal, CIT-DR Date of Hearing 24/02/2025 Date of Pronouncement 21/03/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order passed u/s 263 of the Inc…

Incorp Advisory Services Private Limited, Mumbai vs. Pr.Commissioner of Income Tax-6, Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4864/MUM/2024[2020-2021]Status: DisposedITAT Mumbai09 Dec 2024AY 2020-2021

Bench: Shri.B.R. Baskaran & Anikesh Banerjee

For Appellant: ShriMargav Shukla & Shri ShubhamFor Respondent: Shri R.A. Dhyani, CIT DR
Section 143(3)Section 144BSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI.B.R. BASKARAN, ACCOUNTANT MEMBER AND ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4864/Mum/2024 (Assessment Year:2020-21) Incorp Advisory Services vs Pr.Commissioner of Income Tax-6, Private Limited, Mumbai, 2nd Floor, Gita Building, Near Room No.501, 5th Floor, Aaykar HP Petrol Pump, Sion Circle, Bhavan, M.K. Road, Mumbai-400 Sion (East)-400 022 020 PAN: AAFCI3309E APPLICANT RESPONDENT Assessee by : ShriMargav Shukla & Shri Shubham Shah Respondent by : Shri R.A. Dhyani, CIT DR Date of hearing : 05/12/2024 Date of pronouncement : 09/12/2…

Shail Gas Pvt Ltd, Ghazaibad vs. Pr.CIT -7, New Delhi

In the result, the appeal of the assessee is allowed

ITA 630/DEL/2021[2015-16]Status: DisposedITAT Delhi05 Aug 2024AY 2015-16

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Akhilesh Kumar, Adv. &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 56(2)(via)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, World Trade Centre, Nauroji Nagar, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 630/Del/2021 : Asstt. Year: 2015-16 M/s Shail Gas Pvt. Ltd., Vs Pr. CIT, R-2, 2nd Floor, Raj Kunj, Raj Nagar, Delhi-7, Ghaziabad, U.P.-201002 New Delhi (APPELLANT) (RESPONDENT) PAN No. AANCS5060L Assessee by : Sh. Akhilesh Kumar, Adv. & Sh. Vivek Garg, Adv. Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 25.07.2024 Date of Pronouncement: 05.08.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has b…

M/S. Vidhata Associates, Gandhinagar vs. The Pr. CIT, Gandhinagar

In the result, the appeal of the assessee is allowed

ITA 419/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehuk K. Patel, AdvocateFor Respondent: Shri Sudhendu Das, CIT-DR
Section 143(3)Section 263Section 30(1)(iii)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.419/Ahd/2020 (Assessment Year: 2015-16) M/s. Vidhata Associates, Vs. The Principal Commissioner of Plot No. 663, “Shri Venkatesh”, Income Tax, Panchasheet Society, Sector-21, Gandhinagar, Gandhinagar-382021 Ahmedabad-380009 [PAN No.AABFV5681P] (Appellant) .. (Respondent) Appellant by : Shri Mehuk K. Patel, Advocate Respondent by: Shri Sudhendu Das, CIT-DR Date of Hearing 19.03.2024 Date of Pronouncement 10.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDI…

M/S Sushil Kumar Gupta & Company, Ambala City vs. Pr.CIT, Panchkula

In the result, the appeal of the assessee is allowed

ITA 270/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh04 Jan 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum, CIT, DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 194CSection 263

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 270/Chd/2023 िनधा"रण वष" / Assessment Year : 2018-19 M/s Sushil Kumar Gupta & बनाम The Pr. CIT Company Panchkula 107, Urban Estate Sector-9, Ambala City -134003, Haryana "थायी लेखा सं./PAN NO: AADFS4337F अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Kusum, CIT, DR सुनवाई…

M/S. S.R. Ferro Alloys, Jhabua vs. The PCIT, Bhopal

In the result, the appeal of assessee is allowed

ITA 148/IND/2021[2015-16]Status: DisposedITAT Indore09 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER S.R. Ferro Alloys Pr. CIT, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) PAN: ABHFS7377Q Appellant by Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 12.10.2023 Date of Pronouncement 09.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against the order dated 30.03.2021 of Pr. Commissioner of Income Tax, passed u/s 26…

Shree Samastha Gujarathi Samaj, Dhule vs. Commissioner of Income-Tax, (Exemption), Pune

The appeal of the assessee is ALLOWED

ITA 627/PUN/2019[2014-15]Status: DisposedITAT Pune01 Sept 2023AY 2014-15

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 627/Pun/2019 निर्धारण वषा / Assessment Year : 2014-15 Shree Samastha Gujarathi Samaj, C/O S.M.Jain, First Floor, Maharaja Complex, Main Road, Shirpur, Dhule. Pan : Aaets 6392 M . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Shri Pramod Shingte, CAFor Respondent: Shri Ajay Kumar Kesari, DR
Section 143(2)Section 143(3)Section 263Section 263(1)Section 56Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “B” BENCH, PUNE BEFORE HON’BLE SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 627/PUN/2019 निर्धारण वषा / Assessment Year : 2014-15 Shree Samastha Gujarathi Samaj, C/o S.M.Jain, First Floor, Maharaja Complex, Main Road, Shirpur, Dhule. PAN : AAETS 6392 M . . . . . . . अपऩलधर्थी / Appellant बिधम / V/s. The CIT (Exemption), Pune . . . . . . .प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Shri Pramod Shingte, CA Revenue by : Shri Ajay Kumar Kesari, DR सुनवाई की तारीख / Date of conclusive Hear…

Smt. Trushaba C. Manek L/H. of Late. Shri Chandrasinh P. Manek (Properitor of Dwarkesh Enterprise), Okha, Dist. Jamnagar vs. The Pr. CIT, Jamnagar

In the result, the appeal of the assessee is allowed

ITA 91/RJT/2021[2015-16]Status: DisposedITAT Rajkot29 Aug 2023AY 2015-16

Bench: Mrs. Annapurna Gupta & Mrs. Madhumita Roy(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2015-16 Mrs. Trushaba C. Manek, Vs. Principal Commissioner Of L/H. Of Late Shri Chandrasinh P. Income-Tax, Manek (Prop. Of Dwarkesh Jamnagar Enterprise), Bazar Lane, Raghunath Road, Okha, Gujarat Pan : Aijpm 0949 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Dushyant Maharshi, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 22.08.2023 घोषणा क" तारीख /Date Of Pronouncement: 29.08.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Principal Commissioner Of Income-Tax, Jamnagar [Hereinafter Referred To As “Pcit”] Dated 30.03.2021, In Exercise Of His Revisionary Powers Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year 2015-16. 2. The Assessee Has Raised The Following Grounds:- “1. Hon'Ble Pr. Cit Had Issued Notice U/S. 263 In The Name Of Deceased Person, Therefore Notice Issued U/S. 263 Is Not Valid In The Eyes Of Law & Hence Required To Be Quashed. 2. Hon'Ble Pr. Cit, Jamnagar Has Erred In Law & In Facts In Invoking His Revisionary Powers U/S. 263 Without Having Valid Jurisdiction For Addition Of Income U/S. 2(24)(X) R.W.S. 36(1)(Va) Of The Act For Epf For Rs. 8,35,800/- Whereas Case Was Selected For Limited Scrutiny On The Following Grounds:

For Appellant: Shri Dushyant Maharshi, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR
Section 143(2)Section 143(3)Section 14ASection 2(24)(x)Section 263Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MRS. MADHUMITA ROY, JUDICIAL MEMBER (through web-based video conferencing platform) िनधा"रणवष"/Assessment Year: 2015-16 Mrs. Trushaba C. Manek, Vs. Principal Commissioner of L/h. of Late Shri Chandrasinh P. Income-tax, Manek (Prop. Of Dwarkesh Jamnagar Enterprise), Bazar Lane, Raghunath Road, Okha, Gujarat PAN : AIJPM 0949 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by : Shri Dushyant Maharshi, AR Revenue by : Shri Shramdeep Sinha, CIT-DR सुनवाई क" तार…

Pratap Technocrats Private Limited, Jaipur vs. Principal Commissioner of Income Tax -1, Jaipur

In the result, appeal of the assessee is allowed

ITA 225/JPR/2023[2018-19]Status: DisposedITAT Jaipur18 Jul 2023AY 2018-19

Bench: The Date Of Hearing.”

For Appellant: Shri Rajeev Sogani (C.A.) &For Respondent: Shri Ajey Malik (CIT) a
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 80J

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 225/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Pratap Technocrats Private Principal Commissioner of Limited Vs. Income Tax-1, Jaipur. B-21, Shakti Bhawan, Shivaji Godara Colony, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICP 3621 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R…

Pr. CIT v. Naga Dhunseri Group Ltd. (146 Taxmann.com 424) — Cited in 12 Judgments | BharatTax