Rajmandir Estates (P.) Ltd. v. PCIT

77 Taxmann.com 285Supreme Court of India2017#1285 most cited

What is Rajmandir Estates (P.) Ltd. v. PCIT authority for?

An Assessing Officer's order is considered erroneous and prejudicial to the interest of revenue, warranting revision under Section 263, if there is a lack of proper inquiry or non-application of mind to crucial aspects of the assessment, even where some information has been furnished by the assessee.

88

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

Rajmandir Estates v PCIT · 77 Taxmann.com 285 · Section 263 · erroneous and prejudicial to revenue · lack of inquiry · non-application of mind · scrutiny assessment · Section 143(3) · share application money · creditworthiness of creditor

Sections most often in play

Section 263Section 143(3)Section 142(1)Section 144BSection 147Section 143(2)Section 148Section 194A

Issues it is cited on

prejudicial to interest of revenuemalabar industrialsection 144anon application of mindprincipal officersection 263(1)lack of enquiryshare application moneycreditworthiness of the creditorbeneficial ownererroneous and prejudicialborrowed satisfaction

Judgments citing Rajmandir Estates (P.) Ltd. v. PCIT

Mrs. Nahid Begum, Cuttack vs. Principal CIT, Cuttack

In the result, appeal of assessee is dismissed

ITA 321/CTK/2016[2011-12]Status: DisposedITAT Cuttack28 Dec 2017AY 2011-12
For Appellant: Shri C.R. Dash, ARFor Respondent: Shri Piyush Kolhe, CITDR
Section 143Section 143(3)Section 145Section 263Section 263(1)Section 3

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपीऱ सं./ITA No.321/CTK/2016 (नििाारण वषा / Assessment Year :2011-2012) Mrs. Nahid Begum, Vs. Pr.CIT, Cuttack Charge, At-Mani Sahoo Chowk, Cuttack Buxi Bazar, Cuttack-753001 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : ACLPB 1495 M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri C.R. Dash, AR राजस्व की ओर से /Revenue by : Shri Piyush Kolhe, CITDR सुनवाई की तारीख / Date of Hearing : 27/12/2017 घोषणा की तारीख/Date of Prono…

M/S. Globus Projects Pvt. Ltd., New Delhi vs. DCIT, Faridabad

In the result all the three appeals filed by the assesses are allowed

ITA 2491/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Nov 2017AY 2012-13

Bench: Shri H.S.Sidhu & Shri Prashant Maharishim/S. Globus Projects Private Ltd, Vs. Dcit, Unit No. 5D, 5Th Floor, Assets Aria Central Circle-1, Signature Offices, Jw Marriott Hotel, Faridabad Asset Area-4, Delhi Aerocity Hospitality District, New Delhi Pan:Aaccg5308E (Appellant) (Respondent) Bestech Hospitalities Pvt. Ltd, Vs. Dcit, Unit No. 5D, 5Th Floor, Assets Aria Central Circle-1, Signature Offices, Jw Marriott Hotel, Faridabad Asset Area-4, Delhi Aerocity Hospitality District, New Delhi Pan:Aaccg5308E (Appellant) (Respondent) Bestech India Pvt. Ltd, Vs. Dcit, Unit No. 5D, 5Th Floor, Assets Aria Central Circle-1, Signature Offices, Jw Marriott Hotel, Faridabad Asset Area-4, Delhi Aerocity Hospitality District, New Delhi Pan:Aaccg5308E (Appellant) (Respondent)

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Smt Aparna Karan, CIT DR
Section 131Section 132Section 133ASection 153ASection 153A(1)(b)Section 153CSection 263

…d on the following decisions of various courts as under:- a. Malabar Industrial Co. ltd Vs. CIT Supreme Court (109 Taxman 66 b. Rajmandir Estates (P) Ltd Vs. PCIT Kolkata High Court 70 Taxmann.com, 124 c. Rankandir Estates (P) Ltd Vs. PCIT, Supreme Court 2017 77 Taxmann.com 285 d. South India Steel Rolling Mills Vs. CIT 224 ITR 654 10. The ld Authorised Representative in rejoinder submitted that report of the DDI was not before the ld Assessing Officer at the time of passing order, therefore, it cannot be said that the ld Assessing Officer has failed to consider the same and therefore, the order passed by him is…

M/S. Bestech India Pvt. Ltd., New Delhi vs. DCIT, Faridabad

In the result all the three appeals filed by the assesses are allowed

ITA 2485/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Nov 2017AY 2012-13

Bench: Shri H.S.Sidhu & Shri Prashant Maharishim/S. Globus Projects Private Ltd, Vs. Dcit, Unit No. 5D, 5Th Floor, Assets Aria Central Circle-1, Signature Offices, Jw Marriott Hotel, Faridabad Asset Area-4, Delhi Aerocity Hospitality District, New Delhi Pan:Aaccg5308E (Appellant) (Respondent) Bestech Hospitalities Pvt. Ltd, Vs. Dcit, Unit No. 5D, 5Th Floor, Assets Aria Central Circle-1, Signature Offices, Jw Marriott Hotel, Faridabad Asset Area-4, Delhi Aerocity Hospitality District, New Delhi Pan: Aaccb2540F (Appellant) (Respondent) Bestech India Pvt. Ltd, Vs. Dcit, Unit No. 5D, 5Th Floor, Assets Aria Central Circle-1, Signature Offices, Jw Marriott Hotel, Faridabad Asset Area-4, Delhi Aerocity Hospitality District, New Delhi Pan: Aabcb6551B (Appellant) (Respondent)

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Smt Aparna Karan, CIT DR
Section 131Section 132Section 133ASection 153ASection 153A(1)(b)Section 153CSection 263

…d on the following decisions of various courts as under:- a. Malabar Industrial Co. ltd Vs. CIT Supreme Court (109 Taxman 66 b. Rajmandir Estates (P) Ltd Vs. PCIT Kolkata High Court 70 Taxmann.com, 124 c. Rankandir Estates (P) Ltd Vs. PCIT, Supreme Court 2017 77 Taxmann.com 285 d. South India Steel Rolling Mills Vs. CIT 224 ITR 654 10. The ld Authorised Representative in rejoinder submitted that report of the DDI was not before the ld Assessing Officer at the time of passing order, therefore, it cannot be said that the ld Assessing Officer has failed to consider the same and therefore, the order passed by him is…

Dev Steel, Navi Mumbai vs. Pr CIT Cen 4, Navi Mumbai

The appeals are dismissed

ITA 3752/MUM/2016[2009-10]Status: DisposedITAT Mumbai24 Nov 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2008-09 Shri Devang Gandhi, Pr. Cit, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Abhpg0909N

Section 153ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2008-09 Shri Devang Gandhi, Pr. CIT, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.ABHPG0909N ITA No.3748 to 3752/Mum/2016 Assessment Year: 2006-07 to 2010-11 M/s Dev Steel Pr. CIT, 605, 6th Floor, Central-4, बनाम/ Thacker Tower, Mumbai Vs.…

Dev Steel, Navi Mumbai vs. Pr CIT Cen 4, Navi Mumbai

The appeals are dismissed

ITA 3748/MUM/2016[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2008-09 Shri Devang Gandhi, Pr. Cit, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Abhpg0909N

Section 153ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2008-09 Shri Devang Gandhi, Pr. CIT, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.ABHPG0909N ITA No.3748 to 3752/Mum/2016 Assessment Year: 2006-07 to 2010-11 M/s Dev Steel Pr. CIT, 605, 6th Floor, Central-4, बनाम/ Thacker Tower, Mumbai Vs.…

Devang Gandhi, Navi Mumbai vs. Pr CIT Cen 4, Mumbai

The appeals are dismissed

ITA 3747/MUM/2016[2008-09]Status: DisposedITAT Mumbai24 Nov 2017AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2008-09 Shri Devang Gandhi, Pr. Cit, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Abhpg0909N

Section 153ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2008-09 Shri Devang Gandhi, Pr. CIT, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.ABHPG0909N ITA No.3748 to 3752/Mum/2016 Assessment Year: 2006-07 to 2010-11 M/s Dev Steel Pr. CIT, 605, 6th Floor, Central-4, बनाम/ Thacker Tower, Mumbai Vs.…

M/S. Ranbaxy Holding Company, New Delhi vs. DCIT, New Delhi

In the result appeal of assessee is allowed

ITA 1804/DEL/2009[2005-06]Status: DisposedITAT Delhi06 Jun 2017AY 2005-06

Bench: Shri Bhavnesh Saini & Shri P. Maharishiassessment Year : 2005-06

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Date of Hearing
Section 142(3)Section 143Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - ‘F’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI P. MAHARISHI, ACCOUNTANT MEMBER ASSESSMENT YEAR : 2005-06 M/s. Ranbaxy Holding Company DCIT Vs. 55, Hanuman Road, Circle-15(1) Connaught Place New Delhi. New Delhi – 110 001. PAN AAKCS7686P (Appellant) (Respondent) Shri M.S. Syali, Sr. Advocate, Assessee by : Shri Tarandeep Singh, Advocate Mrs. Paramita Tripathy, CIT(DR) Department by: Date of Hearing 16/05/2017 Date of pronouncement 06 /06/2017 Per BHAVNESH SAINI, Judicial Member ORDER This appeal by the assessee has been directed against…

Procter & Gamble Hygiene and Health Care Ltd, Mumbai vs. CIT-Cir-8, Mumbai

The appeal of the assessee is dismissed

ITA 3494/MUM/2009[2004-05]Status: DisposedITAT Mumbai26 May 2017AY 2004-05

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2004-05 M/S Procter & Gamble Cit-8, Hygiene & Health Care, Aayakar Bhavan, बनाम/ P & G Plaza, Cardinal M.K. Road, Vs. Gracias Road, Chakala, Mumbai-400020 Andheri(E), Mumbai-400099 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaacp6332M

Section 263Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, सी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2004-05 M/s Procter & Gamble CIT-8, Hygiene & Health Care, Aayakar Bhavan, बनाम/ P & G Plaza, Cardinal M.K. Road, Vs. Gracias Road, Chakala, Mumbai-400020 Andheri(E), Mumbai-400099 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAACP6332M "नधा"रती क" ओर से / Assessee by Shri Yogesh Thar and Ms. Moksha Mehta Shri Subachan Ram CIT-DR राज…