Principal Commissioner of Income-tax--8 Mumbai v. Sumatichand Tolamal Gouti

111 Taxmann.com 287Supreme Court of India2019#4277 most cited

What is Principal Commissioner of Income-tax--8 Mumbai v. Sumatichand Tolamal Gouti authority for?

A revisional order under section 263 is not sustainable if the Assessing Officer has made adequate inquiries during the assessment proceedings, even if those inquiries are not explicitly detailed in the assessment order. The adequacy of the inquiry is paramount.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

Sumatichand Tolamal Gouti · section 263 · revisionary power · assessing officer inquiry · adequate enquiry · prejudicial to interest of revenue · Principal Commissioner of Income-tax · reassessment · assessment procedure

Sections most often in play

Section 142(1)Section 143(3)Section 263Section 131Section 132Section 133(6)Section 133ASection 139(1)

Issues it is cited on

prejudicial to interest of revenueon money receiptlack of enquiryinadequate enquiryrevision u/s 263on-moneymalabar industrialrevision under section 263section 263(1)principal commissioner of income-taxerroneous and prejudicialrevenue expenditure

Judgments citing Principal Commissioner of Income-tax--8 Mumbai v. Sumatichand Tolamal Gouti

M/S. Perth Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

In the result, appeal filed by assessee is allowed

ITA 191/RJT/2019[2015-16]Status: DisposedITAT Rajkot29 Jul 2022AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 191/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2015-2016 M/S. Perth Ceramic Pvt. Ltd., The Principal Commissioner Of At. Unchi Mandal, Vs. Income Tax-3, Opp. 66 Kva Sub Station, Rajkot. Morbi-363641. Pan: Aahcp6296P

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Aarsi Prasad, CIT.D.R
Section 143(2)Section 143(3)Section 263Section 68

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 191/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2015-2016 M/s. Perth Ceramic Pvt. Ltd., The Principal Commissioner of At. Unchi Mandal, Vs. Income Tax-3, Opp. 66 Kva Sub Station, Rajkot. Morbi-363641. PAN: AAHCP6296P (Applicant) (Respondent) Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Aarsi Prasad, CIT.D.R सुनवाई क" तारीख/Date of Hearing : 07/07/2022 घोषणा क" तारीख /Date of Pronouncement: 29/07/2022 आदेश/O…

Syama Prasad Mookerjee Port Trust, Kolkata vs. PCIT-5, Kolkata

In the result, the assessee’s appeal for AY 2015-16 is allowed and for AY 2016-17 is dismissed

ITA 170/KOL/2021[2016-17]Status: HeardITAT Kolkata06 Jun 2022AY 2016-17

Bench: Sri Rajpal Yadav & Sri Manish Borad

Section 139(1)Section 244ASection 263Section 36(1)(va)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA Before Sri Rajpal Yadav, Vice President & Sri Manish Borad, Accountant Member I.T.A. Nos.: 169 & 170/Kol/2021 Assessment Years: 2015-16 & 2016-17 Syma Prasad Mookerjee Port Trust..........................Appellant [PAN: AAAJK 0361 L] Vs. PCIT-5, Kolkata....................................................Respondent Appearances by: Sh. K. Meenatchi Sundaram, CA, appeared on behalf of the Assessee. Md. Ghayas Uddin, CIT(D/R), appeared on behalf of the Revenue. Date of concluding the hearing : March 23rd, 2022 Date of pronouncing the order : June 6th, 20…

Syama Prasad Mookerjee Port Trust, Kolkata vs. PCIT-5, Kolkata

In the result, the assessee’s appeal for AY 2015-16 is allowed and for AY 2016-17 is dismissed

ITA 169/KOL/2021[2015-16]Status: HeardITAT Kolkata06 Jun 2022AY 2015-16

Bench: Sri Rajpal Yadav & Sri Manish Borad

Section 139(1)Section 244ASection 263Section 36(1)(va)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA Before Sri Rajpal Yadav, Vice President & Sri Manish Borad, Accountant Member I.T.A. Nos.: 169 & 170/Kol/2021 Assessment Years: 2015-16 & 2016-17 Syma Prasad Mookerjee Port Trust..........................Appellant [PAN: AAAJK 0361 L] Vs. PCIT-5, Kolkata....................................................Respondent Appearances by: Sh. K. Meenatchi Sundaram, CA, appeared on behalf of the Assessee. Md. Ghayas Uddin, CIT(D/R), appeared on behalf of the Revenue. Date of concluding the hearing : March 23rd, 2022 Date of pronouncing the order : June 6th, 20…

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…

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…

Shri. Chandrakant R Agrawal, Mumbai vs. Pr CIT (A)-30, Mumbai

In the result, the appeals are allowed

ITA 380/MUM/2020[2015-16]Status: DisposedITAT Mumbai22 Jan 2021AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Ravish Soodshri Chandrakant R. Agrawal Pr. Commissioner Of 61, Sadhna Daftary Road, Income-Tax (Central) -30, R. No. 541, 5Th Floor, Malad East, Vs. Mumbai – 400097 Kautilya Bhavan, Bandra Kurla Complex, Bandra (E), Mumbai Pan – Aabpa8047N (Appellant) (Respondent)

For Appellant: Dr. K. Shivaram, Senior AdvocateFor Respondent: Ms. Shreekala Pardeshi, D.R
Section 143(1)Section 143(3)Section 263Section 56Section 57

…ITA No.380/Mum/2020 A.Y. 2015-16 1 Shri Chandrakant R. Agrawal Vs. PCIT (Central)-30 IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri S. Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member Shri Chandrakant R. Agrawal Pr. Commissioner of 61, Sadhna Daftary Road, Income-tax (Central) -30, R. No. 541, 5th Floor, Malad East, Vs. Mumbai – 400097 Kautilya Bhavan, Bandra Kurla Complex, Bandra (E), Mumbai PAN – AABPA8047N (Appellant) (Respondent) Appellant by: Dr. K. Shivaram, Senior Advocate Respondent by: Ms. Shreekala Pardeshi, D.R Date of Hearing: 20.01.2021 Date of Pronounc…