How many judgments cite Rampyari Devi Saraogi v. CIT?

616 judgments on BharatTax cite Rampyari Devi Saraogi v. CIT (67 ITR 84), spanning 2009 to 2026.

Which sections of the Income Tax Act does Rampyari Devi Saraogi v. CIT come up under?

It is most often cited in judgments turning on Section 263, Section 143(3), Section 142(1), Section 1961, Section 147, Section 144B.

Rampyari Devi Saraogi v. CIT

67 ITR 84Supreme Court of India1968#97 most cited

What is Rampyari Devi Saraogi v. CIT authority for?

An assessment order is erroneous and prejudicial to the Revenue's interests if the Assessing Officer accepts a sum offered as income by an assessee, even when that sum was not actually earned, thereby allowing revision under Section 263.

616

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2009 to 2026.

Also referred to as

Rampyari Devi Saraogi v. CIT · Section 263 revision · assessment erroneous and prejudicial · unearned income offered · Assessing Officer accepting income · Commissioner's power of revision · inadequate inquiry by AO · Malabar Industrial Co. Ltd. reference · Income Tax Act 1961 Section 263

Also reported as

3 SCC 482240 Taxmann 221

Sections most often in play

Section 263 Section 143(3)Section 142(1)Section 1961 Section 147 Section 144B Section 148 Section 143(2)

Issues it is cited on

section 263(1)inadequate enquiry malabar industrial lack of enquiry prejudicial to interest of revenue revision under section 263 assessment order erroneous revision u/s 263 erroneous and prejudicial section 263 non-application of mind section 26

Judgments citing Rampyari Devi Saraogi v. CIT

Ramesh Kumar Singh, Ranchi vs. Pr. CIT(C), Patna

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

ITA 11/RAN/2021[2016-17]Status: DisposedITAT Ranchi29 Apr 2025AY 2016-17

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 143(2)Section 153ASection 263Section 271(1)(c)

…IT after taking necessary enquiries in respect of purchase of the said land. The ld. PCIT also invoked Explanation-2 of Section 263 of the Act and also placed reliance on the decision of Hon'ble Supreme Court in the case of Rampyari Devi Saraogi Vs CIT (1968) 67 ITR 84 (SC) and Smt. Tara Devi Aggarwal Vs CIT (1973) 88 ITR 323 (SC) wherein it was held by the Hon'ble Supreme Court that the assessment order would become erroneous and prejudicial to the interest of revenue in absence of proper enquiries. 9. Aggrieved by the order of ld. PCIT, this appeal has been filed by the assessee before the Tribunal. During the…

Pr. CIT (C), Patna vs. Ramesh Kumar Singh, Ranchi

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

ITA 10/RAN/2021[2014-15]Status: DisposedITAT Ranchi29 Apr 2025AY 2014-15

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 143(2)Section 153ASection 263Section 271(1)(c)

Infobeans Technologies Limited, Indore, M.P vs. The Principal Commissioner of Income-Tax, Indore - 1, Indore, M.P

In the result, the appeal filed by the assessee is dismissed being devoid of

ITA 371/IND/2024[2018-19]Status: DisposedITAT Indore29 Apr 2025AY 2018-19

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

For Appellant: S/Sh.SN Agrawal & Ritesh Jain, ARs

Section 143(3)Section 14ASection 14A(2)Section 154Section 263

…Income-tax Appellate Tribunal, by relying on the decision of the Supreme Court rendered in the case of Malabar Industrial Co. Ltd. v. CIT [2000] 243 ITR 83/109 Taxman 66, the order passed by the Supreme Court in the case of Rampyari Devi Saraogi v. CIT [1968] 67 ITR 84 and CIT v. Amitabh Bachchan [2016] 69 taxmann.com 170/240 Taxman 221/384 ITR 200 (SC) relevant extracts of which have been quoted by the Income-tax Appellate Tribunal in paragraphs 4 2 and 4.3 of its order, has arrived at a conclusion that as the Assessing Officer has passed the order of assessment without making a proper enquiry and without applyi…

Shri Ganesh Serva Seva Sangha Shripur, Solapur vs. CIT(E), Pune

In the result, the appeal of the assessee is dismissed

ITA 1230/PUN/2024[2016-17]Status: DisposedITAT Pune21 Apr 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1230/Pun/2024 Assessment Year : 2016-17

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Amol Khairnar

Section 12ASection 143(3)Section 147Section 148Section 263

…re a sum not earned by a person is assessed as income in his hands on his so offering, the order passed by the Assessing Officer accepting the same as such will be erroneous and prejudicial to the interests of the revenue - Rampyari Devi Saraogi v. CIT [1968] 67 ITR 84 (SC) and in Smt. Tara Devi Aggarwal v. CIT [1973] 88 ITR 323 (SC)”. [Emphasis Supplied] 13. Hon’ble Apex Court in the case of CIT vs. Max India Limited as reported in 295 ITR 0282 has held that: “2. At this stage we may clarify that under para 10 of the judgment in the case of Malabar Industrial Co. Ltd. (supra) this Court has taken the view that…

Meenamani Ganga Builder LLP, Pune vs. PCIT (Central), Pune

In the result, the appeal of the assessee is dismissed

ITA 1027/PUN/2024[2019-20]Status: DisposedITAT Pune21 Apr 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1027/Pun/2024

Section 132Section 143(2)Section 143(3)Section 153DSection 263Section 263(1)Section 68

…here a sum not earned by a person is assessed as income in his hands on his so offering, the order passed by the Assessing Officer accepting the same as such will be erroneous and prejudicial to the interests of the revenue Rampyari Devi Saraogi v. CIT [1968] 67 ITR 84 (SC) and in Smt. Tara Devi Aggarwal v. CIT [1973] 88 ITR 323 (SC)”. [Emphasis Supplied] 15. Hon'ble Apex Court in the case of CIT vs. Max India Limited as reported in 295 ITR 0282 has held that: “2. At this stage we may clarify that under para 10 of the judgment in the case of Malabar Industrial Co. Ltd. (supra) this Court has taken the view that t…

Shree Balaji Associates Pune LLP, Pune vs. PCIT(Central), Pune

ITA 1008/PUN/2024[AY 2019 - 20]Status: DisposedITAT Pune09 Apr 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Krishna GujarathiFor Respondent: Shri Amol Khairnar, CIT-DR

Section 132Section 153ASection 263Section 263(1)Section 43C

…lack of enquiry on the germane issue renders the assessment order being erroneous and prejudicial to the interest of revenue. In this connection the following judicial pronouncements are relied upon: • • The Hon. Supreme Court in Rampyari Devi Saraogi v CIT 67 ITR 84 while taking note of the fact that the AO had concluded the assessment in "undue hurry" by passing a short, stereotyped assessment order, without making any inquiries, upheld the revision done by the CIT. In the case of Deniel Merchants Pvt. Ltd. vs ITO dated 29.11.2017, the Hon'ble Supreme Court upheld the law as laid down by the High Courts in Su…

Shree Balaji Associates Pune LLP, Pune vs. PCIT(Central), Pune

ITA 1007/PUN/2024[AY 2018 - 19]Status: DisposedITAT Pune09 Apr 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

Section 132Section 153ASection 263Section 263(1)Section 43C

…t lack of enquiry on the germane issue renders the assessment order being erroneous and prejudicial to the interest of revenue. In this connection the following judicial pronouncements are relied upon: • • The Hon. Supreme Court in Rampyari Devi Saraogi v CIT 67 ITR 84 while taking note of the fact that the AO had concluded the assessment in "undue hurry" by passing a short, stereotyped assessment order, without making any inquiries, upheld the revision done by the CIT. In the case of Deniel Merchants Pvt. Ltd. vs ITO dated 29.11.2017, the Hon'ble Supreme Court upheld the law as laid down by the High Courts in Su…

Goel Eisha Capitals, Pune vs. PCIT(Central), Pune

ITA 1006/PUN/2024[AY 2019 - 20]Status: DisposedITAT Pune07 Apr 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Krishna GujarathiFor Respondent: Shri Amol Khairnar, CIT-DR

Section 132Section 142(1)Section 143(2)Section 143(3)Section 263

…hat lack of enquiry on the germane issue renders the assessment order being erroneous and prejudicial to the interest of revenue. In this connection the following judicial pronouncements are relied upon: • The Hon. Supreme Court in Rampyari Devi Saraogi v CIT 67 ITR 84 while taking note of the fact that the AO had concluded the assessment in "undue hurry" by passing a short, stereotyped assessment order, without making any inquiries, upheld the revision done by the CIT. • In the case of Deniel Merchants Pvt. Ltd. vs ITO dated 29.11.2017, the Hon'ble Supreme Court upheld the law as laid down by the High Courts in…

Indiabulls Commercial Credit Limited, New Delhi vs. PCIT (Central), Mumbai-3, Mumbai

In the result, the appeal is dismissed

ITA 2844/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Mar 2025AY 2019-20

For Appellant: Respondent byFor Respondent: Date of Hearing

Section 143(3)Section 263Section 94(7)

…uiry to be conducted by the Assessing Officer while scrutinising any case in the course of assessment order is concerned, it would be relevant to quote certain landmark decisions of hon'ble Supreme Court as in the case of Ram Pyari Devi Saraogi Vs. CIT [1968) 67 ITR 84 [SC) and Tara Devi Aggarwal Vs. CIT(1973) 88 ITR 323 (SC)that in a stereo- typed order which simply accepts what the assessee has stated and fails to make enquiries which are called for in the circumstances is erroneous. In another order in the case of K.A. Ramaswami Chettiar Vs. CIT (1966) 220 ITR 657 (Mad), it was also held that the officer is ex…

Vgi Marketing Division, Akola vs. Income Tax Officer, Ward - 3, Akola

In the result, appeal by the assessee stands dismissed

ITA 309/NAG/2023[2011-12]Status: DisposedITAT Nagpur21 Mar 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Shubham JainFor Respondent: Shri Sandipkumar Salunke

Section 133(6)Section 263Section 69C

…uiry made a disallowance only to the extent of 3% of the bogus purchase. With regard to the aspect of the assessing officer as to making inquiries, the PCIT referred to the decision of the Hon'ble Supreme Court reported in Rampyari Devi Saraogi Vs. CIT (1968) 67 ITR 84, Smt. Tara Devi Aggarwal Vs. CIT (1973) 88 ITR 323 (SC) and the decision of the other High Courts. Further, the PCIT took note of the Explanation 2 to Section 263 of the Act inserted by the Finance Act, 2015 with effect from 1.6.2015 and pointed out if an order has been passed by the Assessing Officer without making any inquiry or verification 3 V…

Shri Pareshkumar Narshibhai Siroya, Dhoraji, Dist. Rajkot vs. The Pr. CIT-1, Rajkot

ITA 127/RJT/2022[2017-18]Status: DisposedITAT Rajkot17 Mar 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No.127/Rjt/2022

For Appellant: Shri Samir Bhuptani, Ld. A.RFor Respondent: Shri Shramdeep Sinha, Ld. CIT. DR

Section 143(3)Section 263Section 44ASection 68

…any inquiries/ verification or incorrect application of law tantamount to erroneous orders as also order prejudicial to the interest of Revenue. For such proposition of law reliance was made by ld. PCIT on following cases: 1. Rampyari Devi Sarogi Vs. CIT (SC) 67 ITR 84 2. Malabar Industrial Co. Ltd. Vs. CIT(SC) 243 ITR 83 3. Swarup Vegetable Products Industries Ltd. Vs. CIT (ALL) 187 ITR 412 4. Gee Vee Enterprises Vs. Addl.CIT&Ors (Del.) 99 ITR 375 5. Rajalakshmi Mills Ltd. Vs. ITO (ITAT, SB-Chennai) 121 ITD 343, 313 ITR(AT) 182 6. SRM Systems & Software Pvt. Ltd. Vs. ACIT 2010-TIOL-646-HC- MAD-IT. 7. Shakti Cred…

Mujmmeel, Kota vs. ACIT-Central Circle, Kota

In the result, appeal of the assessee is allowed

ITA 620/JPR/2024[2020-21]Status: DisposedITAT Jaipur14 Feb 2025AY 2020-21

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Miss. Swatika Jha, AdvFor Respondent: Ms. Alka Gautam, CIT a

Section 115BSection 133ASection 139Section 143(2)Section 143(3)Section 263Section 69Section 69A

…ere a sum not earned by a person is assessed as income in his hands on his so offering, the order passed by the Assessing Officer accepting the same as such will be erroneous and prejudicial to the interests of the Revenue. Rampyari Devi Saraogi v. CIT [1968] 67 ITR 84 (SC) and in Smt. Tara Devi Aggarwal v. CIT [1973] 88 ITR 323 (SC). • Hon’ble Jurisdictional Rajasthan High Court in PCIT v. Manna Trust (2022) 1 TMI 693 has held: We are broadly in agreement with the view of the Tribunal. It is well settled through a series of judgments that power under Section 263 of the Act can be exercised only when twin conditi…

Cambridge Technology Enterprises Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 536/HYD/2019[2012-13]Status: DisposedITAT Hyderabad24 Jan 2025AY 2012-13

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.536/Hyd/2019 (निर्धारण वर्ा/Assessment Year: 2012-13) M/S Cambridge Technology Vs. Dcit Enterprises Limited Circle-1(2) Hyderabad Hyderabad [Pan :Aaacu3358G] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao, Ar रधजस् व द्वधरध/Revenue By: Shri Shiva Sewak, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 28/10/2024 घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.03.2019 Of The Learned Principal Commissioner Of Income Tax [Ld.Pcit], Hyderabad Pertaining To A.Y.2012-13. 2. The Brief Facts Of The Case Are That The Assessee Company, Engaged In The Business Of Rendering Software Services, Filed Its Return Of Income For The A.Y.2012-13 On 26.09.2012, Admitting Total Income Of Rs.4,05,55,380/- Under Normal Provisions Of Income Tax Act, 1961 (“The Act”) & Rs.1,47,09173/-

For Appellant: Shri P.Murali Mohan RaoFor Respondent: Shri Shiva Sewak, CIT-DR

Section 115JSection 143(3)Section 263Section 37(1)

…263 of the Act, therefore, the order of the Ld.PCIT should be upheld. In this regard, he relied upon the decision of Hon'ble Supreme Court in the case of Smt.Tara Devi Aggarwal Vs. CIT [1973] 88 ITR 323 and in the case of Rampyari Devi Saraogi Vs. CIT [1968] 67 ITR 84 (SC), Hon'ble Delhi High Court in the case of Gee Vee Enterprises Ltd. Vs.Additional Commissioner of Income Tax [1975] 99 ITR 375 (Delhi) and Hon'ble ITAT Mumbai in the 10 Cambridge Technology Enterprises Limited case of Radiant Life Care Mumbai Pvt. Ltd. Vs. PCIT in ITA No.895 & 896/Mum/2021. 10. We have heard both the parties, perused the materia…

Ankur Goyal, Ghaziabad vs. ITO, Ward 1(1), Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 2524/DEL/2023[2012-13]Status: DisposedITAT Delhi24 Jan 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 142(1)Section 143(3)Section 147Section 14ASection 263

…sum not earned by a person is assessed as income in his hands on his so offering, the order passed by the Assessing Officer accepting the same as such will be erroneous and prejudicial to the interests of the Revenue. (See Rampyari Devi Saraogi v. CIT [(1968) 67 ITR 84 (SC)] and in Tara Devi Aggarwal v. CIT [(1973) 3 SCC 482 : 1973 SCC (Tax) 318 : (1973) 88 ITR 323].)" [Emphasis supplied] 26. Recently, the Hon'ble Supreme Court in the case of CIT v. Paville Projects (P) Ltd. [2023 SCC OnLine SC 371], while relying 17:06:54 upon Malabar Industrial Co. Ltd., has discussed the sanctity of two- fold conditions for…

A T and S India Private Limited, Nanjangud, Mysore vs. Principal Commissioner of Income Tax, Kolkata-2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1220/KOL/2024[2018-2019]Status: DisposedITAT Kolkata21 Jan 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit, Kolkata-2 A T & S India Private Limited Aaykar Bhavan, P-7, 12A, Industrial Area Nanjangud Chowringhee Square, Vs. H.O, Mysore-571301, Karnataka Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aaeca2930J Assessee By : Shri Anup Sinha, Ar Revenue By : Shri Abhijit Kundu, Dr Date Of Hearing: 09.12.2024 Date Of Pronouncement : 21.01.2025

For Appellant: Shri Anup Sinha, ARFor Respondent: Shri Abhijit Kundu, DR

Section 143(3)Section 144CSection 263

…A.Y. 2018-19 earned by a person is assessed as income in his hands on his so offering, the order passed by the Assessing Officer accepting the same as such will be erroneous and prejudicial to the interests of the revenue - Rampyari Devi Saraogi v. CIT [1968] 67 ITR 84 (SC) and in Smt. Tara Devi Aggarwal v. CIT [1973] 88 ITR 323 (SC). 10. In the instant case, the Commissioner noted that the ITO passed the order of nil assessment without application of mind. Indeed, the High Court recorded the finding that the ITO failed to apply his mind to the case in all perspective and the order passed by him was erroneous. It…

Poonam Marwaha, Amritsar vs. ACIT DCIT Cen Cir, Amritsar

ITA 306/ASR/2024[2019-20]Status: DisposedITAT Amritsar09 Jan 2025AY 2019-20

Bench: Sh. Vikram Singh Yadav & Sh. Udayan Dasgupta

Section 115BSection 143(3)Section 263Section 263(1)Section 44ASection 69

…rder would be erroneous only when the AO makes no enquiries during the course of assessment proceedings. In arriving at this decision, the Delhi High Court drew strength from the principles laid down by the Supreme Court in Rampyari Devi Saraogi v. CIT [1968] 67 ITR 84 and Smt. Tara Devi Aggarwal v. CIT [1973] 88 ITR 323 (SC). The underlying principle which emerges from these judgments is that if an assessment order is passed without making any enquiring, then such an order would be erroneous. 26. This provision cannot be invoked to correct each and every type of mistake or error committed by the Assessing Office…

Horizon Dwellings Private Limited, Bareilly vs. PCIT, Bareilly

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

ITA 77/LKW/2022[2017-2018]Status: DisposedITAT Lucknow06 Jan 2025AY 2017-2018

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriahorizon Dwellings Pvt Ltd V. Pcit, Bareilly, Navjeevan Appartments, Income Tax Department, Opposite Parag Factory, Bareilly (Up)-243001. Badaun Road, Kargaina, Bareilly-243001. Pan:Aacch6839F (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl

Section 143(3)Section 263

…re as sum not earned by a person is assessed as income in his hands on his so offering, the order passed by the Assessing Officer accepting the same as such will be erroneous and prejudicial to the interests of the Revenue. Rampyari Devi Saraogi v. CIT [1968] 67 ITR 84 (SC) and in Smt. Tara Devi v CIT [1973] 88 ITR 323 (SC). CIT Vs Max India Ltd (2007] 295 ITR 282 (SC) 213 CTR 266 (SC) I. In our view at the relevant time two views were possible on the word "profits" in the proviso to Section 80HHC(3). It is true that vide the 2005 amendment the law has been clarified with retrospective effect by insertion of the…

Rajendra Rameshlal Gugale, Pune vs. Prinicipal Commissioner of Income Tax (Central), Pune

In the result, appeal of the assessee is allowed

ITA 1676/PUN/2024[2017-18]Status: DisposedITAT Pune30 Dec 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ajay Kumar Keshari, CIT

Section 1Section 127Section 132Section 143(2)Section 143(3)Section 153CSection 263Section 269SSection 69C

…k of enquiry on the germane issue renders assessment order being erroneous and prejudicial to the interest of revenue. In this connection the following judicial pronouncements are very much relevant : • The Hon. Supreme Court in Rampyari Devi Saraogi v CIT 67 ITR 84 while taking note of the fact that the AO had concluded the assessment in "undue hurry" by passing a short, stereotyped assessment order, without making any inquiries, upheld the revision done by the CIT. • In the case of Deniel Merchants Pvt. Ltd. vs ITO dated 29.11.2017, the Hon'ble Supreme Court upheld the law as laid down by the High Courts…

Shri Trimbakeshwar De vs. Than Trust, Nashikvs.CIT (Exemption) Pune, Pune

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

ITA 1051/PUN/2024[2018-2019]Status: DisposedITAT Pune18 Dec 2024AY 2018-2019

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1051/Pun/2024

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ajay Kumar Keshari

Section 11Section 142(1)Section 143(2)Section 143(3)Section 263

…ere a sum not earned by a person is assessed as income in his hands on his so offering, the order passed by the Assessing Officer accepting the same as such will be erroneous and prejudicial to the interests of the revenue - RampyariDevi Saraogi v. CIT [1968] 67 ITR 84 (SC) and in Smt. Tara Devi Aggarwal v. CIT [1973] 88 ITR 323 (SC). [Emphasis Supplied]” 12. Now adverting to the instant case, we observe that the solitary issue that arises for our consideration is whether the income-tax payment out of the current year’s income made is to be treated as ‘Application of Income’ under charitable activities. We find…

The Commissioner of Income Tax - International Taxation -3 vs. Vetco Gray Pte Ltd

ITA - 571 / 2024HC Delhi12 Dec 2024

Section 143(3)Section 144CSection 260ASection 263Section 44BSection 44D

…assed in the instant case under section 143(3) of the Act is in contrary to legal provisions and settled legal position and therefore, such an order can be revised under section 263 of the Act in view of the Hon’ble Supreme Court in Tara Devi Aggarwal Vs. CIT 88 ITR 323 (SC), which held that an order is erroneous if it is based on an incorrect fact or an incorrect application of law or non-application of mind or based on no or This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the D…