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

130 Taxmann.com 294Supreme Court of India2021#1448 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 366,470 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.

Bani Medical Enterprises, Amritsar vs. Principal Commisioner of Income Tax -1, Amritsar

In the result, appeal of the assessee is allowed

ITA 78/ASR/2022[2017-18]Status: DisposedITAT Amritsar07 Jul 2023AY 2017-18

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

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

…I.T.A. No. 78/Asr/2022 1 Assessment Year: 2017-18 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. 78/Asr/2022 Assessment Year: 2017-18 Bani Medical Enterprises Pvt. Vs. PCIT-1 Ltd. B-609 Ranjit Avenue, Amritsar. Amritsar. [PAN:-AAFCB5959D] (Respondent) (Appellant) Appellant by Sh. Gunjeet Singh Syal, Adv. Respondent by Sh. Hitendra Bhouraoji Ninawe, CIT DR. Date of Hearing 15.06.2023 Date of Pronouncement 07.07.2023 ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was filed…

Measage. Haryana Plast Private Limited, Hoshiarpur vs. Principal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessee is allowed

ITA 299/ASR/2019[2014-15]Status: HeardITAT Amritsar14 Jun 2023AY 2014-15

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

Section 143(3)Section 263Section 40A(2)(b)Section 68

…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. 299/Asr/2019 Assessment Year: 2014-15 M/s Haryana Plast Pvt Ltd Vs. PCIT-1 H. No. 1616, Sector 13, Urban Jalandhar Estate, Kurukshetra, Haryana. [PAN:-AAACH5844E] (Respondent) (Appellant) Appellant by Sh. T N Singla, CA Respondent by Sh. Hitendra Bhouraoji Ninawe, CIT DR. Date of Hearing 12.06.2023 Date of Pronouncement 14.06.2023 ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Principal Commi…

Mohak Real Estate Private Limited, Gurugram, Haryana vs. PCIT-4, Delhi

In the result, the appeal of the assessee is allowed

ITA 1068/DEL/2021[2016-17]Status: DisposedITAT Delhi25 May 2023AY 2016-17

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Sumit Kumar Verma, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 263

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2016-17 Mohak Real Estate Private Limited, Vs. PCIT-4, 1st Floor, Shopping Mall Complex, Delhi. Arjun Marg, DLF Phase-1, DLF City, Gurgaon, Haryana-122 002. PAN AAECM4453E (Appellant) (Respondent) Assessee by: Shri R.S. Singhvi, CA Shri Satyajeet Goel, CA Department by: Shri Sumit Kumar Verma, Sr. DR Date of Hearing: 23.03.2023 Date of 25.05.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order of…

Mahaveer Prasad Jain, Jaipur vs. Principal CIT-2, New Central Revenue Building

In the result, appeal of the assessee is allowed

ITA 2/JPR/2023[2017-18]Status: DisposedITAT Jaipur17 Apr 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Ashish Khandelwal (C.A.)For Respondent: Sh. Avadesh Kumar (CIT) a
Section 142(1)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 02/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Mahaveer Prasad Jain Principle CIT-2 Teli Darwaja Road, Sambhar Vs. New Central Revenue Building, Jaipur Lake Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADBPJ 9174 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Ashish Khandelwal (C.A.)…

Shri Chandubhai Ramjibhai Kaqthiriya, Jasdan, Dist. Rajkot-364490 vs. The Pr. CIT-1, 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…

M/S. Thalia Akshar Developers, Mumbai vs. Pr. Comm of Income Tax `, Mumbai

In the result, appeal of the assessee is allowed

ITA 634/MUM/2022[2017-18]Status: DisposedITAT Mumbai24 Feb 2023AY 2017-18

Bench: Us, The Only Effective Issue To Be Decided In This Appeal Is As To Whether The Ld. Pcit

Section 131Section 133(6)Section 142(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Thalia Akshar Vs. Pr. Commissioner of Developers Income Tax 225, Plot No.78/79 Mumbai – 27 Room No.401, 3rd Floor Sector – 17, Vashi 6th Tower, VSRCCL Navi Mumbai – 400 705 Vashi, Navi Mumbai Maharashtra – 400 703 PAN/GIR No.AAJFT0172D (Appellant) .. (Respondent) Assessee by Ms. Ritika Agarwal Revenue by Shri Biswanath Das Date of Hearing 07/02/2023 Date of Pronouncement 24/02/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.634/Mum/2022 for A.…

Corus Vitrified Pvt. Ltd., Morbi vs. The Principal Commissioner of Income Tax - 1, 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 Sunny Chadrakant Fudhanawala, Surat vs. The Dy. Commissioner Income Tax Officer, Cir3(3), Surat

In the result, appeal of the assessee is allowed

ITA 271/SRT/2019[2014-15]Status: DisposedITAT Surat22 Feb 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./Ita No.271/Srt/2019 ("नधा"रण वष" / Assessment Year: (2014-15) (Virtual Court Hearing) Shri Sunny Chandrakant Deputy Commissioner Of Fudhnawala, 47, Matawadi, Income Tax, Circle-3(3), Vs. Nr. Bhavani Mata Mandir, Aaykar Bhavan, Majura Gate Lambe Hanuman Road, Nr. New Civil Hospital Road, Surat-395006 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahpf 6359 G (Appellant) (Respondent) "नधा"रती क" ओर से /Assessee By : Shri Manish J Shah, Advocate राज"व क" ओर से /Respondent By : Shri Ashok B. Koli, Cit-D.R

For Appellant: Shri Manish J Shah, AdvocateFor Respondent: Shri Ashok B. Koli, CIT-D.R
Section 143(3)Section 263Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपीलसं./ITA No.271/SRT/2019 ("नधा"रण वष" / Assessment Year: (2014-15) (Virtual Court Hearing) Shri Sunny Chandrakant Deputy Commissioner of Fudhnawala, 47, Matawadi, Income Tax, Circle-3(3), Vs. Nr. Bhavani Mata Mandir, Aaykar Bhavan, Majura Gate Lambe Hanuman Road, Nr. New Civil Hospital Road, Surat-395006 Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHPF 6359 G (Appellant) (Respondent) "नधा"रती क" ओर से /Assessee by : Shri Manish J Shah, Advocate राज"व क" ओर से /Respondent by : Shri Ashok B. Koli…

M/S. Pantime Finance Co. P. Ltd., Mumbai vs. ITO Ward-13(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 636/MUM/2021[2012-13]Status: DisposedITAT Mumbai21 Feb 2023AY 2012-13
Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M/s. Pantime Finance Vs. ITO, Ward 13(1)(1) Company Pvt. Ltd. Mumbai 304A, 3rd Floor Aayakar Bhavan Wing Amazon Park Maharshi Karve Road Link Road Devki Nagar Mumbai – 400 020 Borivali (West)-400 103 PAN/GIR No.AAACP9097M (Appellant) .. (Respondent) Assessee by Shri. Rushabh Mehta Revenue by Shri K.C.Selvamani Date of Hearing 15/02/2023 Date of Pronouncement 21/02/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.636/Mum/2021 for A.Y.2012-13…

Shri Mukesh Chand Mal Pitti, Gandhidham-Kutch vs. The Pr. CIT-1, 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…

Sh Kelkar & Co. Ltd., Mumbai vs. Pr. CIT-4, Mumbai

In the result, the appeal of the assessee stands allowed

ITA 1611/MUM/2020[2015-16]Status: DisposedITAT Mumbai20 Feb 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2015-16 Sh Kelkar & Company Principal Commissioner Of Limited, Income-Tax-4, Devkaran Mansion, 36, Vs. Room No. 629, 6Th Floor, Mangaldas Road, Aayakar Bhavan, Mumbai-400 002. Mumbai-400020. Pan No. Aaacs 9778 G Appellant Respondent Assessee By : Shri J.D. Mistry, Sr. Advocate & Shri Harsh Kothari Revenue By : Dr. Kishor Dhule, Cit-Dr : Date Of Hearing 13/02/2023 Date Of Pronouncement : 20/02/2023

For Appellant: Shri J.D. Mistry, Sr. Advocate &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 142(1)Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2015-16 SH Kelkar and Company Principal Commissioner of Limited, Income-tax-4, Devkaran Mansion, 36, Vs. Room No. 629, 6th floor, Mangaldas Road, Aayakar Bhavan, Mumbai-400 002. Mumbai-400020. PAN No. AAACS 9778 G Appellant Respondent Assessee by : Shri J.D. Mistry, Sr. Advocate & Shri Harsh Kothari Revenue by : Dr. Kishor Dhule, CIT-DR : Date of Hearing 13/02/2023 Date of pronouncement : 20/02/2023 ORDER PER OM PRAKASH KANT, AM This appeal…

Bhuvneshwari Vyapaar Private Ltd, Mumbai vs. Principle Commissioner of Income Tax P-CIT, Mumbai-1, Mumbai

In the result, appeal of the assessee is allowed

ITA 1297/MUM/2022[2010-11]Status: DisposedITAT Mumbai14 Feb 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Bhuvneshwari Vyapaar Private Limited Pcit,Mumbai-1 710/A Wing Dattani Plaza Room No. 330, 3 R D Floor, Aayakar Vs. Commercial Premises, Safed Pool, Bhavan, M.K.Road, Mumbai-400 020 Andheri Kurla Road, Andheri East, Mumbai- 400 072 (Appellant) (Respondent) Pan No. Aadcb4386N

For Appellant: Shri. Prakash G. Jhunjhunwala, CAFor Respondent: Dr. Mahesh Akhade, CIT DR
Section 131Section 143Section 148Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM Bhuvneshwari Vyapaar Private Limited PCIT,Mumbai-1 710/A Wing Dattani Plaza Room No. 330, 3 r d Floor, Aayakar Vs. Commercial Premises, safed pool, Bhavan, M.K.Road, Mumbai-400 020 Andheri Kurla Road, Andheri East, Mumbai- 400 072 (Appellant) (Respondent) PAN No. AADCB4386N Assessee by : Shri. Prakash G. Jhunjhunwala, CA & Abhishek Jhunjhunwala Revenue by : Dr. Mahesh Akhade, CIT DR. Date of hearing: 16.11.2022 Date of pronouncement : 14.02.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01…

Shri Hari Kishan Goyal, Indore vs. Pr CIT-2, Indore

In the result, the grounds of appeal of the assessee are allowed

ITA 157/IND/2020[2015-16]Status: DisposedITAT Indore30 Jan 2023AY 2015-16

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Shri Hari Kishan Goyal, Indore

For Appellant: Shri Ashish Goyal, A.RFor Respondent: Shri P.K. Mishra, CIT-D.R
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT ] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER And SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2015-16 Shri Hari Kishan Goyal, Pr. CIT-2, Indore Indore PAN: ADVPG8753E Vs (Respondent) (Appellant) Assessee by: Shri Ashish Goyal, A.R. Revenue by: Shri P.K. Mishra, CIT-D.R. Date of hearing : 08-12-2022 Date of pronouncement : 30-01-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2015-16, arises from order of the Principal Commissioner of Income Tax-2, Indo…

Poonam Agarwal, Pune vs. Principal Commissioner of Income-Tax -4, Pune

Appeal is dismissed in above terms

ITA 185/PUN/2021[2015-16]Status: DisposedITAT Pune30 Dec 2022AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

For Appellant: Shri Kishor PhadkheFor Respondent: Shri Keyur Patel, CIT-DR
Section 143(2)Section 143(3)Section 2Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA.No.185/PUN./2021 Assessment Year 2015-2016 Mrs. Poonam Agarwal, The PCIT-4, 503, Boa Vista, Fortaleza, 322, 3rd Floor, Aaykar Off- Nagar Road, Kalyani vs. Sadan, Bodhi Towers, Nagar, Pune – 411 006 Salisbury Park, Gultekadi, PAN AACPA8211H Pune – 411 037. Maharashtra Maharashtra. (Appellant) (Respondent) For Assessee : Shri Kishor Phadkhe For Revenue : Shri Keyur Patel, CIT-DR Date of Hearing : 27.12.2022 Date of Pronouncement : 30.12.2022 ORDER PER SATBEER…

Shyam Sunder Verma, Bhopal vs. Pr. CIT -2, Bhopal

In the result, the appeal of the assessee is allowed

ITA 993/IND/2019[2015-16]Status: DisposedITAT Indore22 Nov 2022AY 2015-16
For Appellant: NoneFor Respondent: Shri P.K. Mitra, CIT-D.R
Section 194CSection 263Section 26A

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER AND SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2015-16 Shyam Sunder Verma, Pr. Commissioner of 102-A, Sector-A, Income Tax-2, Industrial Area, Vs Bhopal Govindpura, Bhopal (Respondent) PAN: AALPV2213P (Appellant) Assessee by: None Revenue by: Shri P.K. Mitra, CIT-D.R. Date of hearing : 29-08-2022 Date of pronouncement : 22 -11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2015-16, arises from order of the…

Zahurahmed Abdulpazzak Valjiwala, Himmatnagar vs. The Pr. CIT-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 76/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad10 Nov 2022AY 2017-18
For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Alok Kumar, CIT-D.R
Section 143(3)Section 263Section 40Section 43B

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Zahurahmed Abdulrazzak Pr. CIT-1, Valjiwala, C/o Raj Deep Ahmedabad Tours & Travels, Hajipura, Vs (Respondent) Himatnagar, Himatnagar-383001, Gujarat PAN: ABRPV6517D (Appellant) Assessee by: Shri Sunil Talati, A.R. Revenue by: Shri Alok Kumar, CIT-D.R. Date of hearing : 26-09-2022 Date of pronouncement : 10-11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the Pri…

Sachchade Food Pvt. Ltd., Ahmedabad vs. The Pr. CIT-3, Ahmedabad

ITA 89/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad07 Oct 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 89/Ahd/2021 िनधा"रण वष"/Asstt. Year: 2016-2017 Sachchade Food Private Limited, P.C.I.T., 407/3, New Ahmedabad Industrial Vs. Ahmedabad-3, Estate, Ahmedabad. Village: Moraiya Tal. Sanand, Ahmedabad-382213. Pan: Aatcs9292G

For Appellant: Shri Mehul Thakkar, A.RFor Respondent: Shri James Kurian, CIT. D.R
Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No. 89/AHD/2021 िनधा"रण वष"/Asstt. Year: 2016-2017 Sachchade Food Private Limited, P.C.I.T., 407/3, New Ahmedabad Industrial Vs. Ahmedabad-3, estate, Ahmedabad. Village: Moraiya Tal. Sanand, Ahmedabad-382213. PAN: AATCS9292G (Applicant) (Respondent) Assessee by : Shri Mehul Thakkar, A.R Revenue by : Shri James Kurian, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 26/09/2022 घोषणा क" तारीख /Date of Pronouncement: 0…

Castamet Works Private Limited, Kharwa vs. Principle Commissioner of Income Tax, Udaipur

ITA 187/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 Oct 2022AY 2017-18
For Appellant: Sh. Prakul Khurana (Adv.) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 143(1)Section 143(3)Section 14ASection 263Section 36(1)(va)

…erified in the proceeding or not. As regards the disallowance computed on both the issue the ld AO has taken a plausible view which cannot be a subject matter of revision. The ld. AR of the assessee relied on the decision of PCIT Vs. Shreeji Prints P. Ltd. 130 Taxmann.com 294 (SC). The relied upon part of the judgement is reproduced here in below : It was contended by the Learned Counsel that clause -(a) & (b) of Explanation 2 of Section 263 are not applicable as the Assessing Officer has made enquiry and verification which should have been made. Further, in the show cause notice, the Explanation-2 of section…

M/S. Emboza Granito Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

In the result, appeal filed by assessee is allowed

ITA 240/RJT/2019[2016-17]Status: DisposedITAT Rajkot30 Sept 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 240/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2016-2017

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Aarsi Prasad, CIT. D.R
Section 143Section 143(3)Section 263Section 32ASection 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ 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. 240/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2016-2017 M/s Emboza Granito Pvt. Ltd., The Principal Commissioner of Survey No.239/241/241, Vs. Income-tax-3, Sartanpar Road, Rajkot. At. Matel, Dist. Morbi. PAN: AAECE0061G 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: 03/10/2022 आदेश/O R D E R PER…

Suresh Chand Gupta, Gandhidham vs. Pr. CIT, Rajkot-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 43/RJT/2022[2017-18]Status: DisposedITAT Rajkot28 Sept 2022AY 2017-18

Bench: The Hearing Of Appeal.”

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Jain, CIT-D.R
Section 10Section 143(3)Section 14ASection 263Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year: 2017-18 Shri Sureshchand Gupta The Pr. Commissioner of Plot No. 8, Sector-8, Income Tax, Rajkot-1, Vs Kiran House, Gandhidham Aayakar Bhawan, Race (Kutch), Gujarat-370201 Course Ring Road, Rajkot-360001 PAN: ABZPG6744K (Appellant) (Respondent) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri Sanjeev Jain, CIT-D.R. Date of hearing : 08-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- This appeal has been filed by the Ass…