Pr. Commissioner of Income-tax (Central) v. Kanin (India)

141 Taxmann.com 83High Court2022#11103 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 263Section 142(1)Section 143(2)Section 144BSection 48Section 50CSection 68

Issues it is cited on

inadequate enquirysection 263(1)lack of enquiryerroneous and prejudicialcomplete scrutinysection 263section 26income-tax officersection 144bsection 142scrutiny assessmentsection 142(1)

Judgments citing Pr. Commissioner of Income-tax (Central) v. Kanin (India)

Sanjay Chawla, Chaibasa vs. Pr. CIT, Ranchi

In the result, the appeal of the assessee is allowed

ITA 135/RAN/2025[20-21]Status: DisposedITAT Ranchi07 Oct 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaysanjay Chawla, Pr.C.I.T., Sentola, Chaibasa-833201 (Jharkhand) Ranchi. Vs. Pan No. Acmpc 6808 J Appellant/ Assessee Respondent/ Revenue

Section 142(1)Section 143(2)Section 143(3)Section 2Section 263Section 63

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Sanjay Chawla, Pr.C.I.T., Sentola, Chaibasa-833201 (Jharkhand) Ranchi. Vs. PAN No. ACMPC 6808 J Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, A.R. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. Pr.CIT, Ranchi in dated 24/02/2025 passed under Section 263 of the Income Tax Ac…

Dattatray Hanmantrao Desai, Karad vs. Principal Commissioner of Income Tax, Pune

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

ITA 1240/PUN/2024[2018-19]Status: DisposedITAT Pune28 May 2025AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

For Appellant: Shri Ashok B NawalFor Respondent: Shri Amol Khairnar, CIT-DR
Section 143(3)Section 263Section 68

…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 : 2018-19 Dattatray Hanmantrao Desai PCIT, Pune-3 G8, Pandurang Bhavan, Near Dominose Pizza, Vs. Malkapur, Karad – 415110, Maharashtra PAN : AHLPD3766G (Appellant) (Respondent) Assessee by : Shri Ashok B Nawal Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 07-05-2025 Date of pronouncement : 28-05-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 28.03.2024 passed u/s 263 of the Income Tax…

Vinay Ramsharandas Agrawal, Nagpur vs. Principal Commissioner of Income Tax-II, Nagpur

In the result, appeal by the assessee stands allowed

ITA 110/NAG/2023[2017-18]Status: DisposedITAT Nagpur21 Mar 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.110/Nag./2023 (Assessment Year :2017–18) Vinay Ramsharandas Agrawal 1, Agrawal Estate, Amravati Road ……………. Appellant Wadi, Nagpur 440 023 PAN – ABGPA3839E v/s Principal Commissioner of Income Tax ……………. Respondent Nagpur–2, Nagpur Assessee by : Shri Kishore P. Dewani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 06/01/2025 Date of Order – 21/03/2025 O R D E R PER V. DURGA RAO, J.M. The instant appeal by the assessee is emanating from the impugned order d…

Sushila Bhaurao Deshmukh, Amravati vs. Principal Commissioner of Income Tax-1, Nagpur

In the result, appeal filed by the assessee is allowed

ITA 76/NAG/2022[2017-18]Status: DisposedITAT Nagpur20 Sept 2024AY 2017-18

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: ShriK.P. DewaniFor Respondent: Shri Sandeep Salunke
Section 143(3)Section 263Section 263(1)Section 54BSection 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGARAO, JUDICIAL MEMBER AND SHRIK.M. ROY, ACCOUNTANT, MEMBER ITAno.76/Nag./2022 (Assessment Year : 2017–18) Sushila Bhaurao Deshmukh no.3, Suboda Colony ……………. Appellant VidarbhaMahavidyalaya Road Amravati 444 604 PAN – AIWPD6908J v/s Principal Commissioner ……………. Respondent of Income Tax, Nagpur Assessee by :ShriK.P. Dewani Revenue by :Shri Sandeep Salunke Date of Hearing – 11/09/2024 Date of Order – 20/09/2024 O R D E R PERK.M. ROY, A.M. The assessee has filed this appeal challenging the impugned order dated 15/03/2022, passed under…

Manuj Jain HUF, Ludhiana vs. PCIT -1, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 392/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh19 Feb 2024AY 2017-18

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 143(2)Section 263Section 263(1)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"" एवं "ी िव"म िसंह यादव, लेखा सद" BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 392/Chd/2022 िनधा"रण वष" / Assessment Year : 2017-18 Manuj Jain HUF बनाम The Pr. CIT-1 N.K. Oswal Hosiery Dal Bazar Ludhiana Ludhiana-141008, Punjab "थायी लेखा सं./PAN NO: AALHM1481N अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Smt. Kusum, CIT DR सुन…

Raj Kumar Karanwal, Muzaffarnagar vs. Pr.CIT, Dehradun

In the result, the appeal of the assessee is allowed

ITA 644/DEL/2021[2010-11]Status: DisposedITAT Delhi11 Sept 2023AY 2010-11

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year 2010-11

For Appellant: Shri Sankalp Malik, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 263

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2010-11 Shri Raj Kumar Karanwal, Vs. Pr. CIT 194/A, Bhahmpuri, Dehradun. Muzaffarnagar-251001. PAN ADQPK8099N (Appellant) (Respondent) Assessee by: Shri Sankalp Malik, Advocate Shri Sanjay Malik, Advocate Department by: Ms. Sapna Bhatia, CIT-DR Date of Hearing: 10.08.2023 Date of 11.09.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order of the Principal Commissioner of Income Tax, Dehradun (“PCIT”…

Harish Kumar Muralidhar Harwani, Hyderabad vs. Income Tax Officers, Ward-3(1), Hyderabad

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

ITA 69/HYD/2022[2016-17]Status: DisposedITAT Hyderabad28 Apr 2023AY 2016-17

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year:2016-17 Shri Harish Kumar Vs. Income Tax Officer Muralidhar Harwani, Ward 3(1) Hyderabad Hyderabad Pan:Aayph0485N (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao, Ca Revenue By: Shri Rajendra Kumar, Cit(Dr) Date Of Hearing: 21/03/2023 Date Of Pronouncement: 28/04/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.03.2021 Of The Learned Pr.Cit -1, Hyderabad, Relating To A.Y.2016-17. 2. Although A Number Of Grounds Have Been Raised By The Assessee, However, These All Relate To The Validity Of The Order Passed U/S 263 Of The I.T. Act By The Pcit-I.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Rajendra Kumar, CIT(DR)
Section 143(2)Section 143(3)Section 263

…ITA No 69 of 2022 Harish Kumar Muralidhar Harwani आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member Assessment Year:2016-17 Shri Harish Kumar Vs. Income Tax Officer Muralidhar Harwani, Ward 3(1) Hyderabad Hyderabad PAN:AAYPH0485N (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, CA Revenue by: Shri Rajendra Kumar, CIT(DR) Date of hearing: 21/03/2023 Date of pronouncement: 28/04/2023 ORDER Per R.K. Panda, A.M This appeal filed by the assessee is directed again…

Hoshiarpur Traders, Hoshiarpur vs. Principal Commissioner of Income Tax -1, Jalandhar

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

ITA 117/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Nov 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.117/Asr/2022 Assessment Year: 2017-18 Hoshiarpur Traders, Near Vs. PCIT-1, Lajwanti Stadium, Tanda Jalandhar. Chowk, Hoshiarpur. [PAN: AAIFH5571P] (Respondent) (Appellant) Appellant by Sh. Rahit Kapoor, CA and Sh. V.S. Aggarwal. Respondent by Sh. Rohit Mehra, CIT.DR Date of Hearing 19.10.2022 Date of Pronouncement 11.11.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Pr. Commissioner o…

Narinder and Company, Jalandhar vs. Income Tax Officer Ward-3(5), Jalandhar

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

ITA 93/ASR/2022[2017-18]Status: DisposedITAT Amritsar10 Oct 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Rohit Kapoor, C.A. and Sh. V.S. AggarwalFor Respondent: Sh. Rohit Sharma, CIT DR
Section 143(3)Section 263Section 263(1)Section 263p

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 93/Asr/2022 Assessment Year: 2017-18 Narinder and Company, Vs. Income Tax Officer, Mandi Fentonganj Ward 3(5), Jalandhar 144001, Jalandhar Punjab, India [PAN: AACFN 4502E] (Appellant) (Respondent) Appellant by : Sh. Rohit Kapoor, C.A. and Sh. V.S. Aggarwal Respondent by: Sh. Rohit Sharma, CIT DR Date of Hearing: 20.09.2022 Date of Pronouncement: 10.10.2022 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the or…

Pr. Commissioner of Income-tax (Central) v. Kanin (India) (141 Taxmann.com 83) — Cited in 9 Judgments | BharatTax