Which sections of the Income Tax Act does Principal Commissioner of Income-tax 2 v. Shree Gayatri Associates* come up under?

It is most often cited in judgments turning on Section 143(3), Section 263, Section 142(1), Section 115BBE, Section 143(2), Section 68.

Principal Commissioner of Income-tax 2 v. Shree Gayatri Associates*

Q: How many judgments cite Principal Commissioner of Income-tax 2 v. Shree Gayatri Associates*?

69 judgments on BharatTax cite Principal Commissioner of Income-tax 2 v. Shree Gayatri Associates* (106 Taxmann.com 31), spanning 2019 to 2026.

106 Taxmann.com 31Supreme Court of India2019#1634 most cited

What is Principal Commissioner of Income-tax 2 v. Shree Gayatri Associates* authority for?

A revisional order under Section 263 is not sustainable if the Assessing Officer has already made detailed enquiries regarding the issue (such as on-money receipts) that forms the basis of the revision, as this indicates the assessment order is not erroneous or prejudicial to the interest of revenue.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT-2 v. Shree Gayatri Associates · Section 263 · revisional order · on-money receipts · AO detailed enquiry · assessment not erroneous · prejudicial to revenue · Section 69A · Section 143(3) · SLP dismissed

Sections most often in play

Section 143(3)Section 263 Section 142(1)Section 115BBE Section 143(2)Section 68 Section 132 Section 139(1)

Issues it is cited on

on money receipt prejudicial to interest of revenue revision u/s 263 inadequate enquiry on-money lack of enquiry revision under section 263 section 263(1)principal commissioner of income-tax assessment order erroneous erroneous and prejudicial malabar industrial

Judgments citing Principal Commissioner of Income-tax 2 v. Shree Gayatri Associates*

STUDDS ACCESSORIES LIMITED,FARIDABAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, FARIDABAD, FARIDABAD

In the result, appeal filed by the assessee is allowed

ITA 3570/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Feb 2026AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Sh. Vishal Kalkra, Adv &For Respondent: Sh. Avikal Manu, CIT DR

Section 14Section 143(3)Section 144BSection 263Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 3570/ DEL/2025 (Assessment Year : 2020-21) Studds Accessories Limited Vs. PCIT Plot No. 918, Sector 68, IMT Faridabad Faridabad 121004 (PAN: AACCS4217Q) ASSESSEE BY : Sh. Vishal Kalkra, Adv & Ms. Reema Grewal, CA & Ms. Snigdha Gautam, Adv REVENUE BY : Sh. Avikal Manu, CIT DR Date of Hearing : 09.12.2025 Date of Order : 12.02.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of Pr…

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

ITA 100/LKW/2022[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Section 143(3)Section 263

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nLUCKNOW BENCH “B”, LUCKNOW\nBEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER\nAND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER\nITA No.100/LKW/2022\n(Assessment Year: 2017-18)\n\nSubhash Jaiswal Associates\n71, Newada Sheikhan, Bareilly,\nUttar Pradesh-243001.\nPAN:AAMAS7252B\n(Appellant)\nAppellant by:\nRespondent by:\nV.\nShri Devinder Singh\nKalyan,\nPCIT, Bareilly, Uttar\nPradesh-243001.\n(Respondent)\nShri Rakesh Garg, Advocate\nShri R. R. N. Shukla, Addl. CIT(DR)\nORDER\nPER ANADEE NATH MISSHRA, A.M.:\n(A) Vide ITA. No.100/LKW/2022 appeal has been filed b…

ACIT, CIRCLE, GANDHIDHAM, GANDHIDHAM vs. KUTCH DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LIMITED, ANJAR

In the result, appeal find by the revenue is dismissed

ITA 212/RJT/2025[2017-18]Status: DisposedITAT Rajkot27 Oct 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.212/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2017-18 The Acit, Circle, Kutch District Co-Operative बनाम Gandhidham Milk Producers Union Ltd. Vs. C.O. Apmc Premises, Versamedi Naka, Near Railway Crossing Anjar, Gujarat-37010 Pan : Aaaak9845N (अपीलाथ"/Appellant) (""यथ"/Respondent) : "नधा"रती क" ओर से/Assessee By : Shri Akshay Modi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr

For Appellant: Shri Akshay Modi, ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR

Section 143(3)Section 144BSection 250Section 263Section 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No.212/RJT/2025 "नधा"रणवष"/ Assessment Year: 2017-18 The ACIT, Circle, Kutch District Co-operative बनाम Gandhidham Milk Producers Union Ltd. Vs. C.O. APMC Premises, Versamedi Naka, Near Railway Crossing Anjar, Gujarat-37010 PAN : AAAAK9845N (अपीलाथ"/Appellant) (""यथ"/Respondent) : "नधा"रती क" ओर से/Assessee by : Shri Akshay Modi, ld.AR राज"व क" ओर से/Revenue by : Shri Sanjay Punglia, Ld. CIT-DR सुनवाई क"…

GAJANAND FINANCIAL CONSULTANCY PRIVATE LIMITED,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) NAGPUR, NAGPUR

In the result, assessee’s appeal is allowed

ITA 126/NAG/2025[2013-2014]Status: DisposedITAT Nagpur22 Sept 2025AY 2013-2014

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Pankaj Kumar

Section 143(3)Section 263Section 68

…5IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.126/Nag./2025 (Assessment Year : 2013–14) Gajanand Financial Consultancy Pvt. Ltd. N–86, MIDC, Hingna Road ……………. Appellant Nagpur 440 016 PAN – AADCG2049R v/s Principal Commissioner of Income Tax ……………. Respondent (Central), Nagpur Assessee by : Shri Manoj G. Moryani Revenue by : Shri Pankaj Kumar Date of Hearing – 23/06/2025 Date of Order – 22/09/2025 O R D E R PER K.M. ROY, A.M. By this appeal, the assessee has challenged the impugned order dated 05/0…

ZARI SILK (INDIA) PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR , JAIPUR

The appeal of the assessee is allowed

ITA 600/JPR/2025[2021-22]Status: DisposedITAT Jaipur15 Sept 2025AY 2021-22

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S.R. Sharma, C.A. &For Respondent: Shri Rajesh Ojha, CIT-DR a

Section 115Section 143(3)Section 148BSection 263Section 69A

…e hold that the ld. PCIT erred in holding assessment order as erroneous and prejudicial to the interest of Revenue after referring to Explanation 2 of section 263 of the Act. The Hon’ble Supreme Court in the case of PCIT-2 vs. Shree Gayatri Associates (2019) 106 Taxmann.com 31 (SC) dated 01.03.2019 held that “Where Commissioner passed a revisional order making addition to assessee's income under section 69A in respect of on- M/s Zari Silk (India) Pvt. Ltd. & Arun Palawat, Jaipur. money receipts, however, said order was set aside by Tribunal holding that AO had made detailed enquiries in respect of on-money recei…

ARUN PALAWAT,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL),, JAIPUR

The appeal of the assessee is allowed

ITA 599/JPR/2025[2021-22]Status: DisposedITAT Jaipur15 Sept 2025AY 2021-22

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S.R. Sharma, C.A. &For Respondent: Shri Rajesh Ojha, CIT-DR a

Section 115Section 143(3)Section 148BSection 263Section 69A

PRAMUKH ARANYA DEVELOPERS,JUNAGADH vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee (in ITA No

ITA 372/RJT/2024[2018-19]Status: DisposedITAT Rajkot28 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.372 /Rjt/2024 (निर्धारण वर्ष/Assessment Year: (2018-19) M/S. Pramukh Aranya Developers Office No. 5, First Floor, Cit Centre, Opp. New Collector Officer, B/H. Sardar Baug, Junagadh - 362001 The Pr. Cit-1, Vs. Aayakar Bhawan, Race Course Ring Road, Rajkot - 360001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaofp3393F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Appellant By राजस्व की प्रत्यर्थी ओर से/Respondent By : Shri Mehul Ranpura, Ld. Ar : Shri Sanjay Punglia, Ld.Cit (Dr) सुनवाई की तारीख / Date Of Hearing घोषणा की तारीख/Date Of Pronouncement Per Dr. A. L. Saini, Am: : 04/02/2025 : 28/04/2025 आदेश / Order By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Dated 30.03.2024, Passed By The Learned Principal Commissioner Of Income- Tax (In Short “Ld Pcit"), Under Section 263 Of The Income-Tax Act, 1961 (Hereinafter Referred To As 'The Act'), For The Assessment Year2018-19.Grievances Raised By The Assessee, Which, Being Interconnected, Will Be Taken Up Together, Are As Follows: M/S. Pramukh Aranya Developers V. Pcit

For Respondent: Shri Mehul Ranpura, Ld. AR

Section 143(3)Section 22Section 23(5)Section 263

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE INCOMETAXAPPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.372 /RJT/2024 (निर्धारण वर्ष/Assessment Year: (2018-19) M/s. Pramukh Aranya Developers Office No. 5, First Floor, Cit Centre, Opp. New Collector Officer, B/h. Sardar Baug, Junagadh - 362001 The Pr. CIT-1, Vs. Aayakar Bhawan, Race Course Ring Road, Rajkot - 360001 स्थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAOFP3393F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Appellant by राजस्व की प्रत्…

SHREE AURO IRON LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-I, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 788/JPR/2024[2016-17]Status: DisposedITAT Jaipur12 Mar 2025AY 2016-17

Section 142(1)Section 143Section 145ASection 147Section 148Section 151Section 263Section 48

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM\nआयकर अपील सं./ITA No. 788/JPR/2024\nनिर्धारण वर्ष / Assessment Year : 2016-17\nShree Auro Iron Limited,\nबनाम Principal Commissioner of\n11, Dudu Bagh,\nVs. Income-tax-I,\nLoha Mandi S.C. Link Road,\nJaipur.\nJaipur.\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No. AAECS 0826 R\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by\n: Shr…

HORIZON DWELLINGS PRIVATE LIMITED,BAREILLY vs. PCIT, BAREILLY

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 77/LKW/2022[2017-2018]Status: DisposedITAT Lucknow06 Jan 2025AY 2017-2018

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriahorizon Dwellings Pvt Ltd V. Pcit, Bareilly, Navjeevan Appartments, Income Tax Department, Opposite Parag Factory, Bareilly (Up)-243001. Badaun Road, Kargaina, Bareilly-243001. Pan:Aacch6839F (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Horizon Dwellings Pvt Ltd v. PCIT, Bareilly, Navjeevan Appartments, Income Tax Department, Opposite Parag Factory, Bareilly (UP)-243001. Badaun Road, Kargaina, Bareilly-243001. PAN:AACCH6839F (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Adv. Respondent by: Shri Sunil Kumar Rajwanshi, Addl. CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: (A) This is an appeal preferred by the assessee against the order of the Ld. Principal Commissioner of Incom…

HBC LIFESCIENCES PRIVATE LIMITED,GANDHINAGAR vs. THE PR. CIT-3, AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 328/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad05 Jul 2024AY 2018-19

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 328/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2018-19) िनधा"रण वष" Hbc Lifesciences Private Principal Commissioner बनाम बनाम/ बनाम बनाम Limited Of Income Tax-3 Vs. B-218, Mayur House, Ahmedabad G.I.D.C., Electronic Estate Sector-25, Gandhinagar, Gujarat, 382016 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacch1407M (Appellant) .. (Respondent) Shri S. N. Soparkar, Sr. Advocate & अपीलाथ" ओर से /Appellant By : Shri Parin Shah, A.R. ""यथ" क" ओर से/Respondent By : Dr. Darsi Suman Ratnam, Cit. Dr 20/06/2024 Date Of Hearing Date Of Pronouncement 05/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The Principal Commissioner Of Income Tax-3, Ahmedabad, (In Short The ‘Pcit’) Dated 25.03.2023 In Exercise Of The Revisionary Powers Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act” In Short], For The Assessment Year 2018-19. 2. The Brief Facts Of The Case Are That The Return Of Income For A.Y. 2018-19 Was Filed By The Assessee On 30.10.2018 Declaring

For Appellant: Shri Parin Shah, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT. DR

Section 143(3)Section 263Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA RAGHUNATH KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 328/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2018-19) िनधा"रण वष" HBC Lifesciences Private Principal Commissioner बनाम बनाम/ बनाम बनाम Limited of Income Tax-3 Vs. B-218, Mayur House, Ahmedabad G.I.D.C., Electronic Estate Sector-25, Gandhinagar, Gujarat, 382016 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCH1407M (Appellant) .. (Respondent) Shri S. N. Soparkar, Sr. Advocate & अपीलाथ" ओर से /Appellant by : Shr…

M/S. ABHINAV ENTERPRISES,INDORE vs. PCIT-2, INDORE, INDORE

ITA 339/IND/2023[2015-16]Status: DisposedITAT Indore11 Mar 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2015-16 M/S. Abhinav Enterprises, Pr. Commissioner Of 85, Income-Tax-2, Ramchandra Nagar Extn., Indore. बनाम/ Aerodrum Road, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan : Aanfa6300Q Assessee By Shri S.S.Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.02.2024 Date Of Pronouncement 11.03.2024

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year : 2015-16 M/s. Abhinav Enterprises, Pr. Commissioner of 85, Income-tax-2, Ramchandra Nagar Extn., Indore. बनाम/ Aerodrum Road, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) PAN : AANFA6300Q Assessee by Shri S.S.Deshpande, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.02.2024 Date of Pronouncement 11.03.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 14…

M/S. RADHE EXIM PVT. LTD. ,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

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

ITA 75/RJT/2021[2016-17]Status: DisposedITAT Rajkot16 Oct 2023AY 2016-17

Bench: Shri Waseem Ahmed & Shri T.R Senthil Kumarआयकरअपीलसं./Ita No.75/Rjt/2021 निर्धररवरध/Asstt. Year: 2016-2017 M/S. Radhe Exim Pvt. Ltd., The Principal Commissioner Plot No.G-557, Vs. Of Income-Tax-1, Gidc Metoda, Rajkot. Kalawad Road, Metoda, Rajkot-360021. Pan: Aadcr1763P

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Shramdeep Sinha, CIT. D.R

Section 143(3)Section 263

…आयकरअपीलीयअधिकरण, अहमदाबादनायपीप IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI T.R SENTHIL KUMAR, JUDICIAL MEMBER आयकरअपीलसं./ITA No.75/Rjt/2021 निर्धररवरध/Asstt. Year: 2016-2017 M/s. Radhe Exim Pvt. Ltd., The Principal Commissioner Plot No.G-557, Vs. of Income-tax-1, GIDC Metoda, Rajkot. Kalawad Road, Metoda, Rajkot-360021. PAN: AADCR1763P (Applicant) (Respondent) Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Shramdeep Sinha, CIT. D.R सुिव्ईकीत्रीख/Date of Hearing : 20/07/2023 घोरर्कीत्रीख/Date of Pronouncement: 16/10/20…

NEENA DADWANI,UJJAIN vs. PCIT-1, INDORE

Appeal is allowed

ITA 131/IND/2022[2017-18]Status: DisposedITAT Indore24 Aug 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Neena Dadwani, Pcit-1, 6, Sunshine Tower, Indore. बनाम/ Priyadarshini Square, Ujjain Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Abopd0598D Assessee By Shri Harsh Vijaywargiya, Ca Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 31.05.2023 Date Of Pronouncement 24.08.2023

Section 143(3)Section 263Section 57

…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 Assessment Year: 2017-18 Neena Dadwani, PCIT-1, 6, Sunshine Tower, Indore. बनाम/ Priyadarshini Square, Ujjain Vs. (Assessee / Appellant) (Revenue / Respondent) PAN: ABOPD0598D Assessee by Shri Harsh Vijaywargiya, CA Revenue by Shri P.K.Mishra, CIT DR Date of Hearing 31.05.2023 Date of Pronouncement 24.08.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 25.03.2022 passed by learned Pr. Commissio…

M/S AADHAR ASSOCIATES,BHOPAL vs. PR CIT-2, BHOPAL

In the result, appeal of assessee is allowed

ITA 300/IND/2020[2015-16]Status: DisposedITAT Indore31 May 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Aadhar Associates Pr. Cit-1 76, Shanker Garden Near Bhopal Queen Mery School Vs. Ayodhya By Pass Road Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aavfa 7526 Q Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 31.05.2023

Section 142(1)Section 143(3)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 M/s. Aadhar Associates Pr. CIT-1 76, Shanker Garden Near Bhopal Queen Mery School Vs. Ayodhya By Pass Road Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AAVFA 7526 Q Assessee by Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 18.05.2023 Date of Pronouncement 31.05.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 03.09.2019 of P…

M\S. LEXICO CERAMICS,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed

ITA 1/RJT/2023[2015-16]Status: HeardITAT Rajkot12 May 2023AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalassessment Year : 2015-15 M/S Lexico Ceramics, C/O Kalpesh S. Doshi & Co., Vs Principal Commissioner Of Chartered Accountants, Income-Tax-1, 1006-09, The Spire-2, Near Sheetal Rajkot Park Brts Stop, 150 Ft. Ring Road, Rajkot-360005 Pan : Aaefl 8870 D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kalpesh Doshi, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19/04/2023 घोषणा की तारीख /Date Of Pronouncement: 12/05/2023 आदेश/O R D E R Per Waseem Ahmed, Am :

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (through web-based video conferencing platform) ] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2015-15 M/s Lexico Ceramics, C/o Kalpesh S. Doshi & Co., Vs Principal Commissioner of Chartered Accountants, Income-tax-1, 1006-09, The Spire-2, Near Sheetal Rajkot Park BRTS Stop, 150 Ft. Ring Road, Rajkot-360005 PAN : AAEFL 8870 D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Kalpesh Doshi, AR Revenue by : Shri Shramdeep Sinha, CIT-DR सुनवाई की तारीख/Date of Hearing : 19/04/2023 घो…

RUCHI JAIN ,M/S DARSH MARKETING, RATLAM vs. PCIT-1, INDORE

ITA 76/IND/2022[2017-18]Status: DisposedITAT Indore23 Mar 2023AY 2017-18

Bench: Ms. Suchitra R Kamble & Shri B.M. Biyani

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

…आयकर अपील"य अ"धकरण, इंदौर"यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA R KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2017-18 Ruchi Jain, Pr. CIT-1 M/s. Darsh Marketing, Indore बनाम/ 96, Gulmohar Colony, Vs. Ratlam (Appellant / Assessee) (Respondent / Revenue) PAN:BWOPS 0676 P Assessee by Shri Rajesh Mehta & Apurva Mehta, Ars Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 07.12.2022/16.03.2023 Date of Pronouncement 23.03.2023 आदेश/ O R D E R Per B.M. BIYANI, AM: Feeling aggrieved by revisi…

SHRI CHANDUBHAI RAMJIBHAI KAQTHIRIYA,JASDAN, DIST. RAJKOT-364490 vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 70/RJT/2022[2017-18]Status: DisposedITAT Rajkot14 Mar 2023AY 2017-18

Bench: Or At The Time Of Hearing Of Appeal.”

For Appellant: Shri Gaurang Khakhar, Ld. A.RFor Respondent: Shri Shramdeep Sinha, Sr. D.R

Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Chandubhai Ramjibhai Pr. CIT, Kaqthiriya, 49 Motisheri, Rajkot-1 Juna Pipalia, Vs (Respondent) Jasdan, Rajkot-364490 PAN: BWRPK2156F (Appellant) Assessee by: Shri Gaurang Khakhar, Ld. A.R. Revenue by: Shri Shramdeep Sinha, Sr. D.R. Date of hearing : 06-03-2023 Date of pronouncement : 14-03-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2017-18, aris…

CORUS VITRIFIED PVT. LTD.,MORBI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 119/RJT/2022[2017-18]Status: DisposedITAT Rajkot24 Feb 2023AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri Shramdeep Sinha, Sr. D.R

Section 115BSection 143(3)Section 263Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Corus Vitrified Pvt. Ltd., Principal Commissioner Morbi of Income Tax-1, PAN: AAECC3548E Vs Rajkot (Appellant) (Respondent) Assessee by: Shri Vimal Desai, A.R. Revenue by: Shri Shramdeep Sinha, Sr. D.R. Date of hearing : 31-01-2023 Date of pronouncement : 24-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2017-18, arises from order of the Principal…

SHRI MUKESH CHAND MAL PITTI,GANDHIDHAM-KUTCH vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 124/RJT/2022[2017-18]Status: HeardITAT Rajkot21 Feb 2023AY 2017-18

Bench: The Hearing Of Appeal. Total Tax Effect (See Note Below)

For Appellant: Shri R.K. Doshi, A.RFor Respondent: Shri Shramdeep Sinha, CIT-D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Mukesh Chand Mal Pitti, Pr. CIT, Office No. S/6, 2nd Floor Rajkot-1 Ratnkala Arcade, Plot No. Vs (Respondent) 231, Ward No. 12B, Gandhidham-370201 PAN: AESPP9402K (Appellant) Assessee by: Shri R.K. Doshi, A.R. Revenue by: Shri Shramdeep Sinha, CIT-D.R. Date of hearing : 06-02-2023 Date of pronouncement : 22-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal…

SHRI TULSHIBHAI POLABHAI SAKARIYA,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, appeal filed by assessee is allowed

ITA 93/RJT/2021[2015-16]Status: DisposedITAT Rajkot15 Feb 2023AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita No. 93/Rjt/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Year:2015-16 िनधा"रणवष" िनधा"रणवष" Shri Tulsibhai Polabhai Sakariya Vs. The Pr. C.I.T, 2-Bombay Housing Society, Rajkot-1, Meghdhara, University Road, Rajkot. Opp. G. K. Dholakiya, Rajkot

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR

Section 143(3)Section 263Section 54F

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 93/Rjt/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Year:2015-16 िनधा"रणवष" िनधा"रणवष" Shri Tulsibhai Polabhai Sakariya Vs. The Pr. C.I.T, 2-Bombay Housing Society, Rajkot-1, Meghdhara, University Road, Rajkot. Opp. G. K. Dholakiya, Rajkot PAN: EEDPS9685N (Applicant) (Respondent) आयकरअपीलसं./ITA No. 94/Rjt/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Year:2015-16 िनधा"रणवष" िनधा"रणवष" Shri Khodabhai Polabhai Sakariya Vs. The Pr. C.I.T, Megh…

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