Principal Commissioner of Income-tax, Surat-2 v. Shreeji Prints (P.) Ltd.

130 Taxmann.com 294Supreme Court of India2021#1455 most cited

What is Principal Commissioner of Income-tax, Surat-2 v. Shreeji Prints (P.) Ltd. authority for?

A plausible view taken by the Assessing Officer, after due enquiry and verification, does not render an assessment order erroneous and prejudicial to the interest of revenue for the purpose of revision under Section 263, thereby limiting the scope of revisional powers.

78

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

PCIT v. Shreeji Prints · Section 263 · erroneous and prejudicial · plausible view AO · lack of enquiry · inadequate enquiry · scope revisional powers · revision u/s 263

Sections most often in play

Section 263Section 143(3)Section 142(1)Section 147Section 144BSection 148Section 115BBESection 69A

Issues it is cited on

prejudicial to interest of revenuepublic servantsection 263(1)lack of enquiryrevision under section 263inadequate enquiryrevision u/s 263malabar industrialassessment order erroneouserroneous and prejudicialsection 40a(2)(b)on money receipt

Judgments citing Principal Commissioner of Income-tax, Surat-2 v. Shreeji Prints (P.) Ltd.

GUJARAT STATE COOPERATIVE COTTON FEDERATION LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD -1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 538/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2018-19

For Appellant: Shri Manish J. Shah &For Respondent: Shri Sher Singh, CIT-D.R
Section 139(1)Section 143Section 143(3)Section 263Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Assessment Year 2018-19 Gujarat State The PCIT, Cooperative Cotton Ahmedabad-1 Federation Ltd., Vs (Respondent) ‘A’ Block, Silver Arc, Behind Town Hall, Ellisbridge, Ahmedabad-380006 PAN: AAAAG0399P (Appellant) Assessee by: Shri Manish J. Shah & Shri Rushin Patel, AR.s Revenue by: Shri Sher Singh, CIT-D.R. Date of hearing : 17-12-2025 Date of pronouncement : 19-02-2026 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 14-…

SUNIL KUMAR BAHETI,SURAT vs. PCIT (CENTRAL), SURAT

In the result, the appeal of the assessee is allowed

ITA 579/SRT/2025[2021-22]Status: DisposedITAT Surat17 Feb 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

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

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 579/SRT/2025 (Assessment Year: 2021-22) Sunil Kumar Baheti, Principal Commissioner of Vs. 1009-10, New Textile Market, Income-tax (Central), Ring Road, Surat-395002 Surat [PAN : AIYPB 2308 J] (Appellant) .. (Respondent) Appellant represented by : Shri Ramesh Malpani, CA Respondent represented by: Shri Mukesh Jain, CIT (DR) Date of Hearing 22.01.2026 Date of Pronouncement 17.02.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal filed by the assessee is…

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 303/AGR/2025[2023-24]Status: DisposedITAT Agra04 Dec 2025AY 2023-24

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER HMA Agro Industries Limited, vs. DCIT, Central Circle, 2/220, 2nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (PAN :AACCH0450J) ITA No.301/AGR/2025 (Assessment Year: 2021-22) ITA No.303/AGR/2025 (Assessment Year: 2023-24) ACIT, Central Circle, vs. HMA Agro Industries Limited, 2/220, 2nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (PAN :AACCH0450J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate…

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

ITA 302/AGR/2025[2022-23]Status: DisposedITAT Agra04 Dec 2025AY 2022-23
Section 131Section 143(3)Section 147Section 148Section 263Section 40ASection 68

…2 ITA No.251/Agr/2025 and 4 ors. ORDER PER S. RIFAUR RAHMAN, AM: 1. The appeal being ITA No.251/Del/2025 is filed by the assessee against the order of ld. PCIT (Central), Kanpur [hereinafter referred to as ‘ld. PCIT] dated 27.03.2025 for Assessment Year2018-19. The Revenue has filed the appeals against the order of ld. CIT (Appeals), Kanpur – 4 dated 25.03.2025, 27.03.2025, 27.03.2025 & 27.03.2025 for Assessment Years 2019-20, 2021- 22, 2022-23 & 2023-24. 2. Since the issues are common and the appeals are connected, hence the same are heard together and being disposed off by this common order. 3. First, we take u…

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 301/AGR/2025[2021-22]Status: DisposedITAT Agra04 Dec 2025AY 2021-22

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER HMA Agro Industries Limited, vs. DCIT, Central Circle, 2/220, 2nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (PAN :AACCH0450J) ITA No.301/AGR/2025 (Assessment Year: 2021-22) ITA No.303/AGR/2025 (Assessment Year: 2023-24) ACIT, Central Circle, vs. HMA Agro Industries Limited, 2/220, 2nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (PAN :AACCH0450J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate…

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED, AGRA

ITA 300/AGR/2025[2019-20]Status: DisposedITAT Agra04 Dec 2025AY 2019-20

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singh

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No.251/AGR/2025 (Assessment Year: 2018-19) HMA Agro Industries Limited, 2/220, 2nd Floor, Glory Plaza, Opp. Soor Sadan, M.G. Road, Agra – 282 002. (PAN :AACCH0450J) VS. DCIT, Central Circle, Agra. ITA No.300/AGR/2025 (Assessment Year: 2019-20) ITA No.301/AGR/2025 (Assessment Year: 2021-22) ITA No.302/AGR/2025 (Assessment Year: 2022-23) ITA No.303/AGR/2025 (Assessment Year: 2023-24) ACIT, Central Circle, Agra. VS. HMA Agro Industries Limited, 2/220, 2nd Floor, Glo…

HMA AGRO INDUSTRIES LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 251/AGR/2025[2018-2019]Status: DisposedITAT Agra04 Dec 2025AY 2018-2019

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER HMA Agro Industries Limited, vs. DCIT, Central Circle, 2/220, 2nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (PAN :AACCH0450J) ITA No.301/AGR/2025 (Assessment Year: 2021-22) ITA No.303/AGR/2025 (Assessment Year: 2023-24) ACIT, Central Circle, vs. HMA Agro Industries Limited, 2/220, 2nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (PAN :AACCH0450J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate…

MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI

In the result, appeal filed by the assessee is allowed

ITA 2933/DEL/2025[2019-20]Status: DisposedITAT Delhi26 Nov 2025AY 2019-20
Section 143(1)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Microsoft Corporation (India) PCIT, Private Limited, Delhi. T-10 and T-11, 3rd Floor Malik Vs. Buildcon Plaza, Plot No.2, Pocket-6, Sector-12, Dwarka, New Delhi-110078. PAN-AAACM5586C (Appellant) (Respondent) S.A. No.332/Del/2025 (Arising out of ITA No. 2933/Del/2025) (ASSESSMENT YEAR: 2019-20) Microsoft Corporation (India) PCIT, Private Limited, Delhi. T-10 and T-11, 3rd Floor Malik Vs. Buildcon Plaza, Plot No.2, Pocket-6, Sector-12, Dwarka, New Delhi-110078. P…

DABUR INDIA LTD.,NEW DELHI vs. PCIT - 1, NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 2075/DEL/2024[2018-19]Status: DisposedITAT Delhi14 Nov 2025AY 2018-19

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Sanjeev Kaushal, CITDR
Section 143(3)Section 263Section 32Section 35Section 35(1)Section 80GSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER M/s. Dabur India Limited, vs. Pr.CIT, Delhi – 1, 8/3, Asaf Ali Road, Delhi. New Delhi – 110 002. (PAN :AAACD0474C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri M.P. Rastogi, Advocate REVENUE BY : Shri Sanjeev Kaushal, CITDR Date of Hearing : 18.08.2025 Date of Order : 14.11.2025 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the ld. Principal Commissioner of Income-tax, Delhi-1[“Ld. PCIT”, for short] dated 29.0…

MRIDUL SHASHIKANT KHANDELWAL ,MUMBAI vs. PCIT(CENTRAL)-1, MUMBAI

In the result, the grounds of

ITA 3645/MUM/2025[2020-21]Status: DisposedITAT Mumbai11 Nov 2025AY 2020-21

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 143(3)Section 153CSection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3645/MUM/2025 (AY: 2020-21) (Physical hearing) Mridul Shashikant Khandelwal PCIT (Central), Mumbai - 1 14th Floor, Flat No. 1402, Towe A, Room No. 1001, 10th Floor, Vs 25th South, Yadav Patil Marg, Off PratishthaBhavan, Old CGO Veer Savarkar Marg, Prabhadevi, Annexe, M K Road, Mumbai-400 025. Mumbai-400 020 PAN : APXPK6187J Appellant / Assessee Respondent / Revenue Assessee by Shri Ajay R Singh, Advocate & Shri Akshay Pawar, Advocate Revenue by Shri R.A. Dhyani CIT-DR Dat…

MRIDUL SHASHIKANT KHANDELWAL ,MUMBAI vs. PCIT CENTRAL -1, MUMBAI

In the result, the grounds of

ITA 3644/MUM/2025[2018-19]Status: DisposedITAT Mumbai11 Nov 2025AY 2018-19

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 143(3)Section 153CSection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3645/MUM/2025 (AY: 2020-21) (Physical hearing) Mridul Shashikant Khandelwal PCIT (Central), Mumbai - 1 14th Floor, Flat No. 1402, Towe A, Room No. 1001, 10th Floor, Vs 25th South, Yadav Patil Marg, Off PratishthaBhavan, Old CGO Veer Savarkar Marg, Prabhadevi, Annexe, M K Road, Mumbai-400 025. Mumbai-400 020 PAN : APXPK6187J Appellant / Assessee Respondent / Revenue Assessee by Shri Ajay R Singh, Advocate & Shri Akshay Pawar, Advocate Revenue by Shri R.A. Dhyani CIT-DR Dat…

SAPPHIRE RECLAIM RUBBER PRIVATE LIMITED,SHAPAR, RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX -1, RAJKOT

In the result, appeal filed by the Assessee is rejected

ITA 272/RJT/2024[2014-15]Status: DisposedITAT Rajkot28 Oct 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 272/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) Sapphire Reclaim Rubber Pvt. Ltd. Vs. The Principal Commissioner Of Bhoomi Industrial Area, Plot No: Income Tax-1, 2Nd Floor Aayakar Bhawan, Race 1/44, National Highway 27, Veraval (Shapar), Course Ring Road, Rajkot - 360311 Rajkot Gujarat - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapcs6205B (Appellant) (Respondent) Appellant By : Shri Vimal Desai, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. (Dr) Date Of Hearing : 30/07/2025 Date Of Pronouncement : 28/10/2025

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. Sr. (DR)
Section 115BSection 132Section 133ASection 147Section 148Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 272/RJT/2024 ("नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) Sapphire Reclaim Rubber Pvt. Ltd. Vs. The Principal Commissioner of Bhoomi Industrial Area, Plot No: Income Tax-1, 2nd Floor Aayakar Bhawan, Race 1/44, National highway 27, Veraval (Shapar), Course Ring Road, Rajkot - 360311 Rajkot Gujarat - 361006 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAPCS6205B (Appellant) (Respondent) Appellant by : Shri Vimal Desai, Ld. AR Respondent by : S…

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"…

SUNITA SAINI,HARYANA vs. INCOME TAX OFFICER, WARD 1(4), FARIDABAD, HARYANA

In the result, appeal of the Assessee is allowed

ITA 1877/DEL/2024[2016-17]Status: DisposedITAT Delhi27 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1877/Del/2024 िनधा"रणवष"/Assessment Year:2016-17 बनाम Sunita Saini, Income Tax Officer, House No.743P, Sector-38, Vs. Ward 1(4), Gurugram, Haryana. Faridabad. Pan No.Awmps2317Q अपीलाथ" Appellant ""यथ"/Respondent

Section 10(38)Section 147Section 151Section 263

…ITA No. 1877/DEL/2024 SUNITA SAINI IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1877/Del/2024 िनधा"रणवष"/Assessment Year:2016-17 बनाम SUNITA SAINI, INCOME TAX OFFICER, House No.743P, Sector-38, Vs. Ward 1(4), Gurugram, Haryana. Faridabad. PAN No.AWMPS2317Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Suresh K. Gupta, Advocate Revenue by Shri Mahesh Kumar, CIT DR सुनवाईक"तारीख/ Date of hearing: 18.08.2025 27.10.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD…

NKC PROJECTS PRIVATE LIMITED,JAIPUR vs. PCIT DELHI-4, DELHI

In the result, the appeal of the assessee is allowed

ITA 2804/DEL/2025[2020-21]Status: DisposedITAT Delhi24 Oct 2025AY 2020-21
Section 142(1)Section 143(3)Section 263

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER NKC Projects Private Limited, PCIT, C/o CA R.S. Poonia, D-82B, Delhi-4. Siwad Area, Krishna Marg, Vs. Bapu Nagar, Jaipur-302015 Rajasthan. PAN-AACCN4070E (Appellant) (Respondent) Assessee by Shri R.S. Poonia, CA and Shri Rajat Chaudhary, Adv. Department by Ms. Pooja Swaroop, CIT-DR Date of Hearing 29/07/2025 Date of Pronouncement 24/10/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of the Ld. Principal Commissioner o…

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…

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

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

ITA 383/RJT/2024[2015-16]Status: DisposedITAT Rajkot01 Oct 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 378, 380, 383 /RJT/2024 (िनधा"रणवष" / Assessment Year: (2013-14 to 2015-16) Takdir Traders Vs. The PCIT-1, 15/26, Vijay Plot Corner, Malaviya Wadi Aayakar Bhavan, Race Course Ring Street, Gondal Road, Rajkot - 360002 Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFT8306Q (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR सुनवाईकीतारीख/ Date of Hearing : 01/07/2025 घोषणाक…

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

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

ITA 380/RJT/2024[2014-15]Status: DisposedITAT Rajkot01 Oct 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 378, 380, 383 /RJT/2024 (िनधा"रणवष" / Assessment Year: (2013-14 to 2015-16) Takdir Traders Vs. The PCIT-1, 15/26, Vijay Plot Corner, Malaviya Wadi Aayakar Bhavan, Race Course Ring Street, Gondal Road, Rajkot - 360002 Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFT8306Q (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR सुनवाईकीतारीख/ Date of Hearing : 01/07/2025 घोषणाक…

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

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

ITA 378/RJT/2024[2013-14]Status: DisposedITAT Rajkot01 Oct 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 378, 380, 383 /RJT/2024 (िनधा"रणवष" / Assessment Year: (2013-14 to 2015-16) Takdir Traders Vs. The PCIT-1, 15/26, Vijay Plot Corner, Malaviya Wadi Aayakar Bhavan, Race Course Ring Street, Gondal Road, Rajkot - 360002 Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFT8306Q (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR सुनवाईकीतारीख/ Date of Hearing : 01/07/2025 घोषणाक…

SHRI VIBHU GROVER,KOTDWARA vs. PCIT, DEHRADUN

In the result appeal of the assessee is allowed

ITA 110/DDN/2024[2015-16]Status: DisposedITAT Dehradun26 Sept 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalvibhu Grover, Pcit, M/S Grover Sales Corporation, Dehradun. Garage Road, Kotdwara, Vs. Pauri-246169 Pan:Agdpg5842R (Appellant) (Respondent) Assessee By Shri Anil Jain, Adv. Department By Shri S.K. Chaterjee, Cit-Dr

Section 142(1)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Vibhu Grover, PCIT, M/s Grover Sales Corporation, Dehradun. Garage Road, Kotdwara, Vs. Pauri-246169 PAN:AGDPG5842R (Appellant) (Respondent) Assessee by Shri Anil Jain, Adv. Department by Shri S.K. Chaterjee, CIT-DR Date of hearing 08.07.2025 Date of pronouncement 26.09.2025 O R D E R PER MANISH AGARWAL, AM: This Appeal is filed by the assessee against the order of Learned Principal Commissioner of Income Tax, Dehradun passed u/s 263 of the Income Tax Act, 19…

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