Principal Commissioner of Income-tax v. Weilburger Coatings (India) (P.) Ltd.

463 ITR 89High Court2024#11111 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also reported as

296 Taxmann 205

Sections most often in play

Section 1961 Section 143(3)Section 143(2)Section 142(1)Section 144A Section 68 Section 250 Section 10(34)

Issues it is cited on

carry forward of losses section 144a complete scrutiny limited scrutiny escapement of income scrutiny assessment section 142 section 143(2)unexplained cash credit section 142(1)section 68 section 143

Judgments citing Principal Commissioner of Income-tax v. Weilburger Coatings (India) (P.) Ltd.

LADDERUP FINANCE LIMITED,MUMBAI vs. CIRCLE 14(1)(1), MUMBAI, MUMBAI

In the result the appeal filed by the assessee is allowed

ITA 7404/MUM/2025[2015-16]Status: DisposedITAT Mumbai27 Jan 2026AY 2015-16

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokarladderup Finance Circle 14(1)(1), Limited Mumbai 1St Floor Hallmark Vs. Aayakar Bhavan, Business Plaza, Mumbai-400 020 Gurunanak Hospital Road, Bandra (East), Mumbai- 400051 Pan/Gir No. Aaacl0882G (Applicant) (Respondent) Assessee By Shri Rushabh Mehta Revenue By Shri Surendra Mohan, Sr. Dr Date Of Hearing 20.01.2026 Date Of Pronouncement 27.01.2026

Section 10(34)Section 10(38)Section 111ASection 115JSection 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Ladderup Finance Circle 14(1)(1), Limited Mumbai 1st Floor Hallmark Vs. Aayakar Bhavan, Business Plaza, Mumbai-400 020 Gurunanak Hospital Road, Bandra (East), Mumbai- 400051 PAN/GIR No. AAACL0882G (Applicant) (Respondent) Assessee by Shri Rushabh Mehta Revenue by Shri Surendra Mohan, SR. DR Date of Hearing 20.01.2026 Date of Pronouncement 27.01.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal by the assessee is directed against the order dated 29.…

ANMOL HIMANSHU PATEL LEGAL HEIR OF LATE HIMANSHU RAOJIBHAI PATEL,VADODARA vs. THE ITO, WARD-1(1)(4) NOW PRESENT JURISDICTION THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee stands allowed

ITA 1479/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1479/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 Anmol Himanshu Patel The Ito बनाम/ (Legal Heir Of Late Himanshu Ward-1(1)(4) V/S. Raojibhai Patel) Now Present Jurisdiction Bs/B-7, Indraprasth Complex The Dy.Cit, Circle-1(1)(1) Nr. Inox Race Course Circle Vadodara – 390 007 Vadodara – 390 007 "थायी लेखा सं./Pan: Acqpp 6460 P (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee By : Shri Biren Shah, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 18/09/2025 घोषणा की तारीख /Date Of Pronouncement: 09/12/2025 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 10/06/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2015-2016. 2. The Assessee, In This Appeal, Has Raised The Following Grounds Of Appeal: Anmol Himanshu Patel (Legal Heir Of Late Himanshu Raojibhai Patel) Vs. Dcit Asst.Year 2015-16. “1. In Law & In The Facts & Circumstances Of The Case Of The Appellant, The Order Passed By The Cit(A) U/S 250 Of The Act Is Bad In Law & Deserves To Be Quashed.

For Appellant: Shri Biren Shah, ARFor Respondent: Shri B.P. Srivastava, Sr.DR

Section 2(22)(e)Section 250

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं /ITA No.1479/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 Anmol Himanshu Patel The ITO बनाम/ (Legal Heir of Late Himanshu Ward-1(1)(4) v/s. Raojibhai Patel) Now Present Jurisdiction Bs/B-7, Indraprasth Complex The Dy.CIT, Circle-1(1)(1) Nr. Inox Race Course Circle Vadodara – 390 007 Vadodara – 390 007 "थायी लेखा सं./PAN: ACQPP 6460 P…

SAGARLAXMI AGRISEEDS PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, appeal of the assessee stands allowed

ITA 1918/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad05 Aug 2025AY 2017-18

Bench: S/Shri Sanjay Garg & Narendra Prasad Sinhaassessment Year : 2017-18 Sagarlaxmi Agriseeds Pvt Ltd Acit, Cir.4(1)(1) 206, Ashwamegh Avenue Vs Ahmedabad. Opp: Mithakhali Garden Navrangpura Ahmedabad. Pan : Aawcs 7561 F (Respondent) (Appellant) Assessee By : Shri Deepak R. Shah, Ar Revenue By : Shri Dharnidas V.S., Sr.Dr सुनवाई की तारीख/Date Of Hearing : 15/05/2025 घोषणा की तारीख /Date Of Pronouncement: 05/08/2025 आदेश/O R D E R

For Appellant: Shri Deepak R. Shah, ARFor Respondent: Shri Dharnidas V.S., Sr.DR

Section 143(1)Section 143(2)Section 143(3)Section 250Section 32

…concern in the proceedings, therefore, assessment order is not sustainable. The Hon'ble Calcutta High Court in the case of Principal Commissioner of Income Tax -vs.- Weilburger Coatings (India) (P.) Limited reported in 155 taxman.com 580, 296 ITR 205, [2024] 463 ITR 89 , wherein the hon’ble High Court upheld the order of the Tribunal holding that the Assessing Officer exceeded his jurisdiction in enquiring into those issues which were beyond the scope of limited scrutiny. Similar view has been taken by the co-ordinate Visakhapatnam Bench in the case of “ Vudatha Vani Rao vs. Income Tax Officer” reported in [2024…

MR. ANIL JAGANNATH KEDAR,SOLAPUR vs. WARD 1(2), SOLAPUR, SOLAPUR

In the result, appeal of the assessee is partly allowed

ITA 567/PUN/2024[2017-18]Status: DisposedITAT Pune26 Jun 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.567/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Mr. Anil Jagannath Kedar, V The Income Tax Officer, At Post-Wasud, Sangola, S Ward-1(2), Solapur. Dist – Solapur – 413307. Maharashtra. Pan : Asvpk0584A Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna & Shri Aakash Parakh – Ar’S Revenue By Shri Rajesh Haladkar – Addl.Cit(Dr) Date Of Hearing 25/06/2025 Date Of Pronouncement 26/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal)-7, Kolkata Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Y.2017-18, Dated 24.01.2024 Emanating From The Assessment Order U/S.144 Of The Income Tax Act, 1961, Dated 19.12.2019. The Assessee Has Raised The Following Grounds Of Appeal : “Appeal

Section 144Section 250

…311 & 313) and thus, the entire assessment order is bad in law 1.4. Appellant relies on following decisions in support of the same - A. PCIT vs. Weilburger Coatings (India) (P.) Ltd. Calcutta High Court [2023] 155 taxmann.com 580 (Calcutta)/ (Calcutta)/[2024] 463 ITR 89 (Calcutta) [11-10-20231 (para 7 to 11) (copy at Pg. No. 315) B. Manikrao Satav vs. DCIT-Pune ITAT ITA 391/PUN/2023-order dated 07-08-2023 (para 5 to 6) (copy at Pg. No. 319) C. Narendra Kumar Singh vs. ITO - Patna ITAT - 2024 (11) TMI 962- ITAT Patna ITA No. 468/PAT/2024-order dated 18-11-2024 (copy at Pg. No. 325) (para 2 to 5. para 7 & 8) 2. Gro…

KOGOD BASAVARAJU JAYACHANDRA ,HASSAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result the ITA No

ITA 1618/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore

Section 132(4)Section 133(6)Section 133ASection 143(3)Section 147Section 148Section 151Section 153CSection 234A

…der is not sustainable. For buttressing his contention, he relied upon the judgment of the Hon'ble Jurisdictional High Court in the case of Principal Commissioner of Income-tax v. Weilburger Coatings (India) (P.) Ltd. [2023] 155 taxmann.com 580/296 Taxman 205/463 ITR 89 (Calcutta), Commissioner of Income-tax v. Venkatesa Spinners (P.) Ltd. [2008] 296 ITR 205 (Madras). 10. On the other hand, ld. D.R. relied upon the order of ld. Assessing Officer and submitted that perusal of page no. 9 of the paper book, wherein copy of the notice under section 143(2) has been placed, would reveal that no expression exhibiting th…

ABIL REALTY PVT. LTD.,PUNE vs. ITO, WARD 1(1), PUNE, PUNE

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

ITA 446/PUN/2024[2016-17]Status: DisposedITAT Pune19 Mar 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17 Abil Realty Pvt. Ltd. Ito, Ward 1(1), Pune Abil House, 2 Ganesh Khind Road, Vs. Range Hill Corner, Pune – 411007 Pan: Aaica8531I (Appellant) (Respondent) Assessee By : Shri Sanket M Joshi & Mandar Joshi Department By : Shri Amol Khairnar Cit-Dr Date Of Hearing : 08-01-2025 Date Of Pronouncement : 19-03-2025 O R D E R

For Appellant: Shri Sanket M Joshi & Mandar JoshiFor Respondent: Shri Amol Khairnar CIT-DR

Section 143(1)Section 143(2)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2016-17 ABIL Realty Pvt. Ltd. ITO, Ward 1(1), Pune Abil House, 2 Ganesh Khind Road, Vs. Range Hill Corner, Pune – 411007 PAN: AAICA8531I (Appellant) (Respondent) Assessee by : Shri Sanket M Joshi & Mandar Joshi Department by : Shri Amol Khairnar CIT-DR Date of hearing : 08-01-2025 Date of pronouncement : 19-03-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 20.02.2024 of the Ld. CIT(A) / NFAC, Delhi…

KALPANA MISHRA,BHUBANESWAR vs. ITO, WARD 5(4), BHUBANESWAR, BHUBANESWAR

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

ITA 491/CTK/2024[2016-17]Status: DisposedITAT Cuttack28 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.491/Ctk/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs Ito Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 Pan No. :Alfpm 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri B.R.Pattnaik, Ca राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.C.Mohanty, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 28/01/2025 घोषणा क" तारीख/Date Of Pronouncement : 28/01/2025 आदेश आदेश / O R D E R आदेश आदेश Per Bench : This Is An Appeal Filed By The Assessee Against The Order Dated 07.03.2024, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2023- 24/1062168195(1) For The Assessment Year 2016-2017, On The Following Grounds :- 1. Hon'Ble Cit(Appeals), Nfac Has Erred In Law & On Facts In Confirming The Action Of The Learned Ao Even Though The Learned Ao Has Exceeded His Jurisdiction In A Limited Scrutiny Case Selected Under Cass Only To Examine Whether The Investment & Income Relating To Securities Transactions Are Duly Disclosed Or Not & Added A Sum Of Rs.44,00,000.00 U/S 68 Of The Income Tax Act, 1961, Without Obtaining Prior Administrative Approval Of The Concerned Pr. Cit/Cit As Prescribed In Circular F. No. 225/402/2018/Ita.Ii, Dated 28- 11-2018 & Instruction No.5/2016 [F.No.225/269/2015-

Section 68

…and accordingly the assessment order was squashed. 10 Cases relied on / referred to: a) National Thermal Power Co. Ltd. v. CIT [1999] 97 Taxman 358/229 ITR 383 (SC) b) Pr. CIT v. Weilburger Coatings (India) (P.) Ltd. [2023] 155 taxmann.com 580/296 Taxman 205/463 ITR 89 (Calcutta) c) VUDATHA VANI RAO v. ΙΤΟ [2024] 159 taxmann.com 1394 (Visakhapatnam - Trib.) 3.1.41. In the case of Weilburger Coatings (India) (P.) Ltd. V. DCIT [2024] 165 taxmann.com 232 (Kolkata Trib.) it was held that where under 'limited scrutiny', the case of assessee was selected on four issues, however, Assessing Officer made addition qua set…

AUTONOMY HOMES P.LTD,NEW DELHI vs. ITO, WARD 3(4), NEW DELHI

Accordingly, the appeal fails and is dismissed

ITA 2899/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Dec 2024AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2896/Del/2023 : Asstt. Year : 2017-18 Ita No. 2899/Del/2023:Asstt. Year : 2017-18 Autonomy Homes Pvt. Ltd., Vs Income Tax Officer, 310-A, Plot No. 3, Jaina Tower, Ward-3(4), Janak Puri, West Delhi, New Delhi-110002 New Delhi-110058 (Appellant) (Respondent) Pan No. Aaica1482F Assessee By : Sh. Prince Bansal, Ca Revenue By : Sh. Poojan Rana, Sr. Dr Date Of Hearing: 19.11.2024 Date Of Pronouncement: 12.12.2024 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals

For Appellant: Sh. Prince Bansal, CAFor Respondent: Sh. Poojan Rana, Sr. DR

Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 2896/Del/2023 : Asstt. Year : 2017-18 ITA No. 2899/Del/2023:Asstt. Year : 2017-18 Autonomy Homes Pvt. Ltd., Vs Income Tax Officer, 310-A, Plot No. 3, Jaina Tower, Ward-3(4), Janak Puri, West Delhi, New Delhi-110002 New Delhi-110058 (APPELLANT) (RESPONDENT) PAN No. AAICA1482F Assessee by : Sh. Prince Bansal, CA Revenue by : Sh. Poojan Rana, Sr. DR Date of Hearing: 19.11.2024 Date of Pronouncement: 12.12.2024 ORDER Per Satbeer Singh Godara, Judicial Membe…

AUTONOMY HOMES PRIVATE LIMITED,NEW DELHI vs. INCOME TAX OFFICER, WARD 3(4), DELHI

Accordingly, the appeal fails and is dismissed

ITA 2896/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Dec 2024AY 2017-18

For Appellant: Sh. Prince Bansal, CAFor Respondent: Sh. Poojan Rana, Sr. DR

Section 143(3)Section 69C

SRIMANTA KUMAR SHIT,PURBA MEDINAPORE vs. A.C.I.T., CIRCLE - 27(2), HALDIA

In the result, the appeal of the assessee is allowed

ITA 1911/KOL/2024[2017-2018]Status: DisposedITAT Kolkata19 Nov 2024AY 2017-2018

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. No. 1911/Kol/2024 Assessment Year: 2017-2018 Srimanta Kumar Shit,………………...…………Appellant Rangamalaput, Junput-Contai, Purba Medinapore-721450, West Bengal [Pan:Bffps3635Q] -Vs.- Assistant Commissioner Of Income Tax..…Respondent Circle-27(2), Haldia, Basudebpur, Talpukur, Khanjan Chak, Haldia, Midnapore-721101, W.B. Appearances By: Shri S.K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Assessee Shri Subhendu Datta, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : October 22, 2024 Date Of Pronouncing The Order : November 19, 2024 O R D E R

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 56(2)(vii)Section 69A

…inable. For buttressing his contention, he relied upon the judgment of the Hon’ble Jurisdictional High Court in the case of Principal Commissioner of Income Tax -vs.- Weilburger Coatings (India) (P.) Limited reported in 155 taxman.com 580, 296 ITR 205, [2024] 463 ITR 89. 10. On the other hand, ld. D.R. relied upon the order of ld. Assessing Officer and submitted that perusal of page no. 9 of the paper book, wherein copy of the notice under section 143(2) has been placed, would reveal that no expression exhibiting the limited scrutiny is being used by the ld. Assessing Officer. The notice would indicate that the c…