PR. CIT v. Trustees Anupam Charitable Trust

167 ITR 129High Court1987#4464 most cited

What is PR. CIT v. Trustees Anupam Charitable Trust authority for?

For the Commissioner to invoke revision powers under Section 263, the Assessing Officer's order must contain an actual error of fact or law, not a possibility or guesswork. The Commissioner must clearly identify the specific income that has escaped assessment.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

PR. CIT v. Trustees Anupam Charitable Trust · section 263 · revisionary power · erroneous order · prejudicial to revenue · error of fact or law · guesswork · possibility

Sections most often in play

Section 147Section 263Section 10(37)Section 143(3)Section 145A(b)Section 148Section 151Section 56(2)(viii)

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 44afsection 45(5)section 57(iv)section 56(2)(viii)section 262trade creditorssection 10(37)

Judgments citing PR. CIT v. Trustees Anupam Charitable Trust

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…INTERST OF REVENUE i) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. at page 117 ii) 341 ITR 240 (Del) CIT vs. Software Consultants (pages 181-186 of JPB) PROPOSITION VI: ERROR SHOULD BE ONE WHICH DEPENDED ON FACT OR LAW AND NOT MERE POSSIBLITY OR GUESS WORK i) 167 ITR 129 (Jaipur) CIT vs. Trustees Anupam Charitable Trust PROPOSITION VII: ORDER OF COMMISSIONER OF INCOME TAX MERELY SETTING ASIDE THE ORDER OF ASSESSMENT WITHOUT GIVING REASONS IS A VITIATED ORDER i) 96 ITR 310 (All) CIT vs. Sunder Lal ii) 111 ITR 326 (All) J. P. Srivastava & Sons Ltd. vs. CIT iii) 170 ITR 28 (All) CIT vs. Kashi Nath & Co PROPOSITION V…

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…INTERST OF REVENUE i) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. at page 117 ii) 341 ITR 240 (Del) CIT vs. Software Consultants (pages 181-186 of JPB) PROPOSITION VI: ERROR SHOULD BE ONE WHICH DEPENDED ON FACT OR LAW AND NOT MERE POSSIBLITY OR GUESS WORK i) 167 ITR 129 (Jaipur) CIT vs. Trustees Anupam Charitable Trust PROPOSITION VII: ORDER OF COMMISSIONER OF INCOME TAX MERELY SETTING ASIDE THE ORDER OF ASSESSMENT WITHOUT GIVING REASONS IS A VITIATED ORDER i) 96 ITR 310 (All) CIT vs. Sunder Lal ii) 111 ITR 326 (All) J. P. Srivastava & Sons Ltd. vs. CIT iii) 170 ITR 28 (All) CIT vs. Kashi Nath & Co PROPOSITION V…

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…INTERST OF REVENUE i) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. at page 117 ii) 341 ITR 240 (Del) CIT vs. Software Consultants (pages 181-186 of JPB) PROPOSITION VI: ERROR SHOULD BE ONE WHICH DEPENDED ON FACT OR LAW AND NOT MERE POSSIBLITY OR GUESS WORK i) 167 ITR 129 (Jaipur) CIT vs. Trustees Anupam Charitable Trust PROPOSITION VII: ORDER OF COMMISSIONER OF INCOME TAX MERELY SETTING ASIDE THE ORDER OF ASSESSMENT WITHOUT GIVING REASONS IS A VITIATED ORDER i) 96 ITR 310 (All) CIT vs. Sunder Lal ii) 111 ITR 326 (All) J. P. Srivastava & Sons Ltd. vs. CIT iii) 170 ITR 28 (All) CIT vs. Kashi Nath & Co PROPOSITION V…

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…INTERST OF REVENUE i) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. at page 117 ii) 341 ITR 240 (Del) CIT vs. Software Consultants (pages 181-186 of JPB) PROPOSITION VI: ERROR SHOULD BE ONE WHICH DEPENDED ON FACT OR LAW AND NOT MERE POSSIBLITY OR GUESS WORK i) 167 ITR 129 (Jaipur) CIT vs. Trustees Anupam Charitable Trust PROPOSITION VII: ORDER OF COMMISSIONER OF INCOME TAX MERELY SETTING ASIDE THE ORDER OF ASSESSMENT WITHOUT GIVING REASONS IS A VITIATED ORDER i) 96 ITR 310 (All) CIT vs. Sunder Lal ii) 111 ITR 326 (All) J. P. Srivastava & Sons Ltd. vs. CIT iii) 170 ITR 28 (All) CIT vs. Kashi Nath & Co PROPOSITION V…

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…INTERST OF REVENUE i) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. at page 117 ii) 341 ITR 240 (Del) CIT vs. Software Consultants (pages 181-186 of JPB) PROPOSITION VI: ERROR SHOULD BE ONE WHICH DEPENDED ON FACT OR LAW AND NOT MERE POSSIBLITY OR GUESS WORK i) 167 ITR 129 (Jaipur) CIT vs. Trustees Anupam Charitable Trust PROPOSITION VII: ORDER OF COMMISSIONER OF INCOME TAX MERELY SETTING ASIDE THE ORDER OF ASSESSMENT WITHOUT GIVING REASONS IS A VITIATED ORDER i) 96 ITR 310 (All) CIT vs. Sunder Lal ii) 111 ITR 326 (All) J. P. Srivastava & Sons Ltd. vs. CIT iii) 170 ITR 28 (All) CIT vs. Kashi Nath & Co PROPOSITION V…

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…INTERST OF REVENUE i) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. at page 117 ii) 341 ITR 240 (Del) CIT vs. Software Consultants (pages 181-186 of JPB) PROPOSITION VI: ERROR SHOULD BE ONE WHICH DEPENDED ON FACT OR LAW AND NOT MERE POSSIBLITY OR GUESS WORK i) 167 ITR 129 (Jaipur) CIT vs. Trustees Anupam Charitable Trust PROPOSITION VII: ORDER OF COMMISSIONER OF INCOME TAX MERELY SETTING ASIDE THE ORDER OF ASSESSMENT WITHOUT GIVING REASONS IS A VITIATED ORDER i) 96 ITR 310 (All) CIT vs. Sunder Lal ii) 111 ITR 326 (All) J. P. Srivastava & Sons Ltd. vs. CIT iii) 170 ITR 28 (All) CIT vs. Kashi Nath & Co PROPOSITION V…

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…INTERST OF REVENUE i) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. at page 117 ii) 341 ITR 240 (Del) CIT vs. Software Consultants (pages 181-186 of JPB) PROPOSITION VI: ERROR SHOULD BE ONE WHICH DEPENDED ON FACT OR LAW AND NOT MERE POSSIBLITY OR GUESS WORK i) 167 ITR 129 (Jaipur) CIT vs. Trustees Anupam Charitable Trust PROPOSITION VII: ORDER OF COMMISSIONER OF INCOME TAX MERELY SETTING ASIDE THE ORDER OF ASSESSMENT WITHOUT GIVING REASONS IS A VITIATED ORDER i) 96 ITR 310 (All) CIT vs. Sunder Lal ii) 111 ITR 326 (All) J. P. Srivastava & Sons Ltd. vs. CIT iii) 170 ITR 28 (All) CIT vs. Kashi Nath & Co PROPOSITION V…

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18
For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)
Section 147Section 263Section 36(1)(va)Section 43B

…the impounded documents by\nsomeone other than the AO and therefore, can't be said to be\nbinding upon AO. The CIT even did not mention the amount of\nincome escaping Kindly refer the case of CIT vs. Trustees of\nAnupam Charitable Trust [1987] 31 Taxman 335 /167 ITR 129\n(Raj.) wherein it was held as under:\n“The error envisaged by section 263 was not one which depended on\npossibility or the guess work but it should be actually an error either of\nfact or law. Unless the Commissioner categorically says that there was\nsome income from speculative business which could not qualify for\ndeduction much less exempti…

SONAL SANDEEP SATAV,PUNE vs. PCIT, PUNE-2, PUNE

In the result, the appeal of the assessee is dismissed

ITA 945/PUN/2024[2018-19]Status: DisposedITAT Pune03 Dec 2024AY 2018-19

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Sarang GudhateFor Respondent: Shri Ajay Kumar Keshari
Section 142(1)Section 143(2)Section 143(3)Section 263

…a Vs. Commissioner of Income Tax & Ors. (1966) 62 ITR 506 (Cal.); 13 ITA No.945/PUN/2024, AY 2018-19 ii. Commissioner of Income Tax Vs. Gabriel India Ltd. (1993) 203 ITR 108 (Bom.); iii. Commissioner of Income Tax Vs. Trustees Anupam Charitable Trust (1987) 167 ITR 129 (Raj.). 5.1 Several other decisions have been relied upon by the assessee in the written submissions filed before us. 6. The Ld. DR referred to the relevant paras of the assessment order and pointed out that the Ld. AO has passed the assessment order without carrying out necessary enquiry/verification in relation to the issues (including unsecu…

SAJJAD ALI,CHITTORGARH vs. DCIT(INTL)- JAIPUR, JAIPUR

ITA 459/JPR/2024[2016-17]Status: DisposedITAT Jaipur24 Jun 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Rajesh Ojha (CIT-DR)
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 263Section 54

…he case of CIT v. Hindustan Marketing & Advertising Co. Ltd. [2010] 46 DTR (Del.) 109. The attention is drawn towards the decision of Hon’ble jurisdictional High Court in the case of PR. CIT v. Trustees Anupam Charitable Trust [1987] 65 CTR (Raj.) 30 : [1987] 167 ITR 129 (Raj.) Thus it is clear that Assessing Officer has made enquiry but sufficiency of enquiry can be depend upon from person to person. The AO cannot remain passive in the face of a return which is apparently in order but calls for further enquiry. It is the duty of the AO to ascertain the truth of the facts stated in the return when the circumstan…

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 148/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh04 Mar 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 147/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Mar 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 146/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh04 Mar 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

GAYATRI DEVI,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result, this appeal of the assessee is allowed

ITA 405/JPR/2022[2019-20]Status: DisposedITAT Jaipur20 Sept 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya Advocate &For Respondent: Shri Ajay Malik, CIT-DR
Section 127Section 133ASection 143(1)Section 143(2)Section 143(3)Section 263

…error committed by the AO so as to call for action u/s 263.There is no end for suspicion and it is held that suspicion cannot be a ground for invoking S 263 in the case of Commissioner of Income-tax v.Trustees of Anupam Charitable Trust [1987] 31 Taxman 335 /167 ITR 129 (Raj )wherein it was held as under: 16 SMT. GAYATRI DEVI VS PR.CIT (CENTRAL), JAIPUR “The error envisaged by section 263 was not one which depended on possibility or the guess work but it should be actually an error either of fact or law. Unless the Commissioner categorically says that there was some income from speculative business which could…

KAUR KOOKIES (P) LTD.,NEW DELHI vs. PR,CIT, DELHI-4, NEW DELHI

Appeal are allowed

ITA 1119/DEL/2022[2017-18]Status: DisposedITAT Delhi11 May 2023AY 2017-18

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year: 2017-18

Section 263Section 36

…T IS ERRONEOUS AND PREJUDICIAL TO INTERST OF REVENUE i) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. ii) 341 ITR 240 (Del) CIT vs. Software Consultants PROPOSITION III: ERROR SHOULD BE ONE WHICH DEPENDED ON FACT OR LAW AND NOT MERE POSSIBLITY OR GUESS WORK i) 167 ITR 129 (Jaipur) CIT vs. Trustees Anupam Charitable Trust PROPOSITION IV: ORDER OF COMMISSIONER OF INCOME TAX MERELY SETTING ASIDE THE ORDER OF ASSESSMENT WITHOUT GIVING REASONS IS A VITIATED ORDER ii) 96 ITR 310 (All) CIT vs. Sunder Lai iii) 111 ITR 326 (All) J. P. Srivastava& Sons Ltd. vs. CIT iv) 170 ITR 28 (All) CIT vs. KashiNath& Co. PROPOSITION V:…

ARUN KUMAR PALAWAT,JAIPUR vs. PR CIT, JAIPUR-1, JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 144/JPR/2022[2017-18]Status: DisposedITAT Jaipur11 Apr 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.K. Bhatra (CA) &For Respondent: Shri Ajey Malik, CIT D/R
Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…facts without there being any material to hold even prima facie that the assessment order passed by AO was erroneous which was not valid in the eyes of law. In this regard we draw strength from the decision of CIT vs. Trustees Anupam Charitable Trust (1987) 167 ITR 129 (Rajasthan), CIT Vs. Godawari Sugar Mills Ltd. (1993) 203 ITR 108 (Bom.) and CIT Vs. Shakti Charities (2000) 160 CTR 107 (Mad.). The facts and submissions are verifiable from the assessment record. The Supreme Court in case of CIT Vs. Green World Corporation (2009) 314 ITR 81 (Supreme Court) held that ‘The jurisdiction under section 263 can b…

JAGU DNYANU DEOKATE,VELAUR vs. INCOME-TAX OFFICER WARD -2, PANDHARPUR

In the result, the appeal is allowed

ITA 188/PUN/2021[2016-17]Status: HeardITAT Pune23 Dec 2022AY 2016-17

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2016-17

Section 143(2)Section 143(3)Section 263

…prejudicial to the Revenue or if it is not erroneous but is prejudicial to the Revenue recourse cannot be taken to section 263 of the Act. The Hon’ble Rajasthan High Court in the case of CIT Vs. Trustees 8 Jagu D. Devkate of Anupam Charitable Trust (1987) 167 ITR 129 (Raj.) held that the error envisaged u/s.263 of the Act is not one which depends on possibility or guess work, but it should be actually an error either on fact or on law. 7. Reverting to the facts of the present case before us, the AO as per the limited scrutiny inquired every detail and evidences before the AO. He had examined them and had th…

HINDUSTAN SALES INDUSTRIAL CORPORATION,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 94/JPR/2022[2016-17]Status: HeardITAT Jaipur10 Oct 2022AY 2016-17
For Appellant: Shri Rajeev Sogani, CA &For Respondent: Shri Sanjay Dhariwal, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 263

…AO, without any material on the record to show that assessment order passed by the AO was erroneous, the proceedings u/s 263 of the Act are not valid as held by the Hon'ble Rajasthan High Court in the case of CIT vs. Trustees Anupam Charitable Trust (1987) 167 ITR 129 (Raj.), CIT vs. Godawari Sugar Mills Ltd. (1993), 203 ITR 108 (Bom.) and CIT vs. Shakti Charities (2000) 160 CTR 107 (Mad.). The Hon'ble Supreme Court in the case of CIT vs. Green World Corporation (2009) 314 ITR 81 held that the jurisdiction u/s 263 can be exercised only when both the conditions are satisfied. First order of the AO should be…

SHRI RADHA GOVIND LASHKARI,JAIPUR vs. PCIT-2, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 32/JPR/2021[2015-16]Status: DisposedITAT Jaipur12 Apr 2022AY 2015-16
For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Smt. Savita Bundas, (CIT D/R)
Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…PR. CIT. The reliance is placed upon the decision of Hon’ble Delhi High Court in the case of CIT v. Hindustan Marketing & Advertising Co. Ltd. [2010] 46 DTR (Del.) 109. The attention is drawn towards the decision of Hon’ble [1987] 65 CTR (Raj.) 30 : [1987] 167 ITR 129 (Raj.) Thus, it is clear that Assessing Officer has made enquiry but sufficiency of enquiry can be depend upon from person to person. The AO cannot remain passive in the face of a return which is apparently in order but calls for further enquiry. It is the duty of the AO to ascertain the truth of the facts stated in the return when the circumst…

ASHUTOSH BHARGAVA,JAIPUR vs. PR.CIT-2, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 20/JPR/2021[2016-17]Status: DisposedITAT Jaipur06 Jan 2022AY 2016-17
For Appellant: Shri Shravan Kr. Gupta (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 143(3)Section 263Section 271BSection 44ASection 54E

…he case of CIT v. Hindustan Marketing & Advertising Co. Ltd. [2010] 46 DTR (Del.) 109. The attention is drawn towards the decision of Hon’ble jurisdictional High Court in the case of PR. CIT v. Trustees Anupam Charitable Trust [1987] 65 CTR (Raj.) 30 : [1987] 167 ITR 129 (Raj.) Thus it is clear that Assessing Officer has made enquiry but sufficiency of enquiry can be depend upon from person to person. The AO cannot remain passive in the face of a return which is apparently in order but calls for further enquiry. It is the duty of the AO to ascertain the truth of the facts stated in the return when the circumstanc…

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PR. CIT v. Trustees Anupam Charitable Trust (167 ITR 129) — Cited in 26 Judgments | BharatTax