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#1623 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 366,314 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*

Shri Purav Dahyabhai Patel, Ahmedabad vs. The Pr. CIT-1, Ahmedabad

In the result both the appeals of the assessees are allowed

ITA 364/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad31 May 2022AY 2015-16

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 364/Ahd/2020 िनधा"रण वष"/Asstt. Year:2015-2016 Purav Dahyabhai Patel, Pr. C.I.T-1, 10, Vrundavan Bungalows Part-3, Vs. Ahmedabad. Thaltej-Shilaj Road, Thaltej, Ahmedabad-380059. Pan: Bejpp7846B

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri Alok Kumar, CIT. D.R

Section 10(38)Section 143Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 364/AHD/2020 िनधा"रण वष"/Asstt. Year:2015-2016 Purav Dahyabhai Patel, Pr. C.I.T-1, 10, Vrundavan Bungalows Part-3, Vs. Ahmedabad. Thaltej-Shilaj Road, Thaltej, Ahmedabad-380059. PAN: BEJPP7846B (Applicant) (Respondent) Assessee by : Shri S.N. Divatia, A.R Revenue by : Shri Alok Kumar, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 25/05/2022 घोषणा क" तारीख /Date of Pronouncement: 31/05/2022 आदेश/O R D E R PER WA…

Lalitadevi N. Tibrewala, Ahmedabad vs. The Pr. CIT, Ahmedabad

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

ITA 318/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 318/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner Of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. Pan: Aappt0073M

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri A.P. Singh, CIT, D.R with Shri V.K. Singh, Sr. D.R

Section 263Section 54

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 318/AHD/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. PAN: AAPPT0073M & आयकर अपील सं./ITA No. 670/AHD/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, I.T.O., 6, Professor Colony, Vs. Ward-5(2)(5), Nr. Vijay Cross Roads, Ahmedabad. Navrangpura, Ahmedabad-38…

Aditya Gopal Export Private Limited, Chennai vs. Pr. Commr. Income Tax, Jamnagar

In the result, the appeal of the assessee is allowed

ITA 132/RJT/2018[2014-15]Status: DisposedITAT Rajkot29 Apr 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.132/Rjt/2018 िनधा"रण वष"/Asstt. Year: 2014-2015 M/S Aditya Gopal Exports Pvt. The Principal Commissioner Ltd. Vs. Of Income-Tax, No.6/20, Rukmani Street, Jamnagar West Mambalam, Chennai-600033. (Tamilnadu) Pan: Aacca3014H

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri K.K. Oza, CIT. D.R

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER अपील सं./ITA No.132/Rjt/2018 िनधा"रण वष"/Asstt. Year: 2014-2015 M/s Aditya Gopal Exports Pvt. The Principal Commissioner Ltd. Vs. of Income-tax, No.6/20, Rukmani Street, Jamnagar West Mambalam, Chennai-600033. (Tamilnadu) PAN: AACCA3014H (Applicant) (Respondent) Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri K.K. Oza, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 11/04/2022 घोषणा क" तारी…

Kavita Jayeshkumar Kotak, Ahmedabad vs. The Pr. CIT (Central), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 54/AHD/2021[2014-15]Status: DisposedITAT Ahmedabad28 Apr 2022AY 2014-15

For Appellant: Shri Nupur Shah, A.R. &For Respondent: Shri Sushil Kumar Madhu, CIT-D.R

Section 10(38)Section 114Section 132Section 142(1)Section 153ASection 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 54 /Ahd/2021 Assessment Year 2014-15 Kavita Jayeshkumar PCIT(Central), Kotak, Ahmedabad Ahmedabad PAN: AHPPK2082E Vs (Respondent) (Appellant) Assessee by: Shri Nupur Shah, A.R. & Shri Dhiren Shah, A.R. Revenue by: Shri Sushil Kumar Madhu, CIT-D.R. Date of hearing : 01-03-2022 Date of pronouncement : 28-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against…

Pravinbhai Kanubhai Desai, Ahmedabad vs. Pr. CIT, Ahmedabad

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

ITA 692/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2013-14

Bench: Shri Waseem Ahmed & Ms Suchitra Kambleआयकर अपील सं./Ita No. 692/Ahd/2018 िनधा"रण वष"/Asstt. Year:2013-2014 Pravinbhai Kanubhai Desai, Principal Commissioner Of 64, Prernapark Society, Vs. Income Tax-6, Nr. Gor Nakuva, Ahmedabad. Maninagar, Ahmedabad.

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri Vijay Kumar Jaiswal, C.I.T D.R

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./ITA No. 692/AHD/2018 िनधा"रण वष"/Asstt. Year:2013-2014 Pravinbhai kanubhai Desai, Principal Commissioner of 64, Prernapark Society, Vs. Income Tax-6, Nr. Gor naKuva, Ahmedabad. Maninagar, Ahmedabad. PAN: ABLPD2694K (Applicant) (Respondent) Assessee by : Shri S.N. Divatia, A.R Revenue by : Shri Vijay Kumar Jaiswal, C.I.T D.R सुनवाई क" तारीख/Date of Hearing : 06/04/2022 घो…

Vipul Modi, Mumbai vs. Pr. CIT-Circle-8, Mumbai

In the result, the appeal of the assessee is allowed

ITA 926/MUM/2021[2014-15]Status: DisposedITAT Mumbai05 Jan 2022AY 2014-15

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2014-15

For Appellant: Shri Paresh Shaparia, A.RFor Respondent: Shri T. Kipgein, D.R

Section 10(38)Section 131Section 142(1)Section 143(3)Section 147Section 263Section 4Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2014-15 Shri Vipul Modi, Pr.CIT-Circle-8, 66/1, Hansa Villa, Room No.611, Bhaudaji Cross Road, 6th Floor, Vs. Matunga, Aayakar Bhavan, Mumbai, M.K. Marg, Maharashtra- 400 019 Mumbai - 400020 PAN: AABPM 1417A (Appellant) (Respondent) Present for: Assessee by : Shri Paresh Shaparia, A.R. Revenue by : Shri T. Kipgein, D.R. Date of Hearing : 13.10.2021 Date of Pronouncement : 05.01.2022 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal…

Shri Shaligram Barod, Indore vs. Pr. CIT-1, Indore

ITA 625/IND/2019[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

Section 143(3)Section 263Section 40A(2)(b)Section 54Section 54BSection 54FSection 54F(1)

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE MANISH BORAD,ACCOUNTANT MEMBER AND HON'BLE’ MADHUMITA ROY, JUDICIAL MEMBER Assessment Year:2014-15 Shri Shaligram Barod, Pr. CIT-I, AH/29, HIG, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. AHFPP4068H Appellant by Shri S.N. Agrawal, CA Revenue by Shri S.B. Prasad, CIT-DR Date of Hearing: 12.04.2021 Date of Pronouncement: 30.04.2021 आदेश / O R D E R PER MANISH BORAD, A.M: By way of this appeal, the appellant has challenged the assumption of jurisdiction u/s 263 of the Income Tax…

Dipal Piyush Palkiwala, Ahmedabad vs. The ITO, Ward-2(1)(4), Ahmedabad

In the result, appeals filed by the assessee i

ITA 3462/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad18 Sept 2019AY 2010-11

Bench: Shri Manish Borad & Shri Amarjit Singhआयकर अपील सं./ Ita No.839/Ahd/2015 & आयकर अपील सं./ Ita No.3462/Ahd/2016 { "नधा"रण वष"/Assessment Year: 2010-11 Dipal Piyush Palkhiwala, Ito Ward-4(4) 27, Rivera Greens, 1St Floor, Vs Gokuldham Navjeevan Trust Building Sarkhej-Sanand Road, Sanathal, Ahmedabad-380014 Ahmedabad-382210 अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant By : Shri Aseem Thakkar, Ar Revenue By : Smt. Rita Dokania, Cit- Dr

For Appellant: Shri Aseem Thakkar, ARFor Respondent: Smt. Rita Dokania, CIT- DR

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं./ ITA No.839/Ahd/2015 & आयकर अपील सं./ ITA No.3462/Ahd/2016 { "नधा"रण वष"/Assessment Year: 2010-11 Dipal Piyush Palkhiwala, ITO Ward-4(4) 27, Rivera Greens, 1st Floor, Vs Gokuldham Navjeevan Trust Building Sarkhej-Sanand Road, Sanathal, Ahmedabad-380014 Ahmedabad-382210 अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant by : Shri Aseem Thakkar, AR Revenue by : Smt. Rita Dokania, CIT- DR सुनवाई क" तार"ख/Da…

Dipal Piyush Palkiwala, Ahmedabad vs. ITO, Ward-4(4), Ahmedabad

In the result, appeals filed by the assessee i

ITA 839/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad18 Sept 2019AY 2010-11

For Appellant: Shri Aseem Thakkar, ARFor Respondent: Smt. Rita Dokania, CIT- DR

Section 143(3)Section 263