REGENCY PARK PROPERTY MANAGEMENT SERVICES PVT LTD. v. CIT

130 TTJ 669Income Tax Appellate Tribunal#8176 most cited

What is REGENCY PARK PROPERTY MANAGEMENT SERVICES PVT LTD. v. CIT authority for?

Revision under Section 263 is not valid if all particulars were furnished to the Assessing Officer and he applied his mind to them.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Regency Park Property Management Services Pvt Ltd v CIT · Section 263 · revision invalid · Assessing Officer applied mind · particulars furnished

Sections most often in play

Section 143(3)Section 263Section 10(37)Section 145A(b)Section 147Section 148Section 151Section 56(2)(viii)

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 44afsection 45(5)section 57(iv)section 56(2)(viii)section 262section 10(37)doctrine of merger

Judgments citing REGENCY PARK PROPERTY MANAGEMENT SERVICES PVT LTD. v. CIT

Sh. Randhir Singh, Sirsa vs. PCIT Rohtak, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…iii) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. iv) 171 ITR 141 (MP) CIT vs. Ratlam Coal Ash Co. PROPOSITION IX: ALL PARTICULARS ARE FURNISHED BEFORE THE LEARNED ASSESSING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT v) ITA No. 771/Chd/2017 dated 9.4.2018 Shri Abhimanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROP…

Surjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…iii) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. iv) 171 ITR 141 (MP) CIT vs. Ratlam Coal Ash Co. PROPOSITION IX: ALL PARTICULARS ARE FURNISHED BEFORE THE LEARNED ASSESSING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT v) ITA No. 771/Chd/2017 dated 9.4.2018 Shri Abhimanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROP…

Sh. Paramjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…iii) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. iv) 171 ITR 141 (MP) CIT vs. Ratlam Coal Ash Co. PROPOSITION IX: ALL PARTICULARS ARE FURNISHED BEFORE THE LEARNED ASSESSING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT v) ITA No. 771/Chd/2017 dated 9.4.2018 Shri Abhimanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROP…

Dhuni Chand HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…iii) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. iv) 171 ITR 141 (MP) CIT vs. Ratlam Coal Ash Co. PROPOSITION IX: ALL PARTICULARS ARE FURNISHED BEFORE THE LEARNED ASSESSING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT v) ITA No. 771/Chd/2017 dated 9.4.2018 Shri Abhimanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROP…

Sh. Kashmir Singh Sandha, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…iii) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. iv) 171 ITR 141 (MP) CIT vs. Ratlam Coal Ash Co. PROPOSITION IX: ALL PARTICULARS ARE FURNISHED BEFORE THE LEARNED ASSESSING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT v) ITA No. 771/Chd/2017 dated 9.4.2018 Shri Abhimanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROP…

M/S Ganesh Dass HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…iii) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. iv) 171 ITR 141 (MP) CIT vs. Ratlam Coal Ash Co. PROPOSITION IX: ALL PARTICULARS ARE FURNISHED BEFORE THE LEARNED ASSESSING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT v) ITA No. 771/Chd/2017 dated 9.4.2018 Shri Abhimanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROP…

Sh. Arvail Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…iii) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. iv) 171 ITR 141 (MP) CIT vs. Ratlam Coal Ash Co. PROPOSITION IX: ALL PARTICULARS ARE FURNISHED BEFORE THE LEARNED ASSESSING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT v) ITA No. 771/Chd/2017 dated 9.4.2018 Shri Abhimanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROP…

Anshit Builders & Home Fin Co. Pvt. Ltd., New Delhi vs. Pr, CIT Delhi-1, New Delhi

ITA 1168/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Jul 2024AY 2017-18

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Ravi Pratap Mall, AdvocateFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 263Section 263(1)

…Ratlam Coal Ash Co. 4.3 It is also submitted that where all particulars are furnished before the learned assessing officer and he has applied his mind then revision is not valid u/s 263 of the Act. Reliance was placed on following judicial pronouncements: i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT 5. The Ld. DR has however, relied the order of PCIT and submitted that AO has not taken queries to reasonable end. 5 6. After taking into consideratio…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 148/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh04 Mar 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…CIT vs. Ratlam Coal Ash Co. 16.5 It has also been held that where all particulars are furnished before the AO by the assessee and he has applied his mind thereto, revision of the assessment order is not valid. The following decisions are on the issue : i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TT.I 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT v) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 59 16.6 Courts have also on to hold that proceedings u/s 263 of the Act have to be confin…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 147/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Mar 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…CIT vs. Ratlam Coal Ash Co. 16.5 It has also been held that where all particulars are furnished before the AO by the assessee and he has applied his mind thereto, revision of the assessment order is not valid. The following decisions are on the issue : i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TT.I 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT v) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 59 16.6 Courts have also on to hold that proceedings u/s 263 of the Act have to be confin…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 146/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh04 Mar 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…CIT vs. Ratlam Coal Ash Co. 16.5 It has also been held that where all particulars are furnished before the AO by the assessee and he has applied his mind thereto, revision of the assessment order is not valid. The following decisions are on the issue : i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TT.I 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT v) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 59 16.6 Courts have also on to hold that proceedings u/s 263 of the Act have to be confin…

Kaur Kookies (P) Ltd., New Delhi vs. Pr, CIT, Delhi-4, New Delhi

Appeal are allowed

ITA 1119/DEL/2022[2017-18]Status: DisposedITAT Delhi11 May 2023AY 2017-18

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year: 2017-18

Section 263Section 36

…) 203 ITR 108 (Bom) CIT vs. Gabriel India Ltd. iv) 171 ITR 141 (MP) CIT vs. Ratlam Coal Ash Co. PROPOSITION VI: ALL PARTICULARS ARE FURNISHED BEFORE THE LEARNED ASSESSING OFFICER AND HE HAS APPLIED HIS MIND THEN REVISION IS NOT VALID U/S 263 OF THE ACT 26 i) 130 TTJ 669 (Del) Regency Park Property Management Services Pvt. Ltd. vs. CIT ii) 125 TTJ 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT iv) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT PROPOSITION VII: THAT PROCEEDINGS U/S 263 HAVE TO BE CONFINED TO FINDINGS RECORDED BY LEARNED ASSESSING OFFICER AND NOT BEYOND i) 140 ITR 490 (P&H) Ja…

N. J. Eco-Build Pvt. Ltd, Surat vs. Pr. CIT-1, . Surat

In the result, appeal of the assessee is allowed

ITA 221/SRT/2019[2014-15]Status: DisposedITAT Surat13 Dec 2019AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.221/Srt/2019 "नधा"रण वष"/Assessment Year: 2014-15 M/S.N.J.Eco-Build Pvt Ltd., V The Principal Commissioner S-42, Belgium Square, Opp.Laxmi S Of Income Tax, Surat-1. Vilas Bank. Delhi Gate, Ring Road, . Surat. [Pan: Aaecn 1584 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Suresh K.Kabra – Ca राज"वक"ओरसे /Revenue By Shri Sreenivas T.Bidari – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 09.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 13.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld.Principal Commissioner Of Income Tax, Surat-1, Dated 25.03.2019 For The Assessment Year 2014-15. 2. The Appeal Has Been Filed By The Assessee Against The Order Of Ld.Pr.Cit U/S.263 Of The Act.

Section 143(3)Section 263

…ontained in para no.2 and 2.1 of the order of ld.Pr.CIT, Surat-1. 6. The ld.AR also relied upon the bunch of judgments which are reproduced as below: Sr Particulars No l REGENCY PARK PROPERTY MANAGEMENT SERVICES PVT LTD VS CIT ................................ 130 TTJ 669 (DELHI-T) 2 SHREE SALASAR OVERSEAS P LTD VS CIT 144 TTJ 41 (JAIPUR-T) 3 KAMAL KUMAR GUPTA VS CIT ....142 TTJ 9 (JAIPUR-T) 4 CIT VS SUNBEAM AUTO LTD .227 CTR 133 (DELHI-HC) 5 HITENDRA A NANAVATI VS CIT ..135 TTJ 17 (AHD-T) 6 NARAIN SINGLA VS PCIT ................. 156 ITD 275 (CHD-T) Page 6 of 16 N.J.ECO-BUILD PVT LTD. Vs. Pr.CIT, Surat -1/IT…

REGENCY PARK PROPERTY MANAGEMENT SERVICES PVT LTD. v. CIT (130 TTJ 669) — Cited in 13 Judgments | BharatTax