T.N. Civil Supplies Corpn. Ltd. v. Commissioner of Income-tax

260 ITR 82Supreme Court of India2003#15483 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 115BBESection 142(1)Section 143(2)Section 144Section 147Section 153DSection 263

Issues it is cited on

national tax tribunalsection 116section 144asection 120revision under section 263section 129malabar industrialsection 153dchief commissionersection 119section 92casection 92c

Judgments citing T.N. Civil Supplies Corpn. Ltd. v. Commissioner of Income-tax

Ms. Shree Waheguru Fashions Pvt. Ltd., Ring Road, Surat vs. PCIT, Aayakar Bhavan, Surat

In the result, appeal of the assessee is allowed

ITA 402/SRT/2024[2020-21]Status: DisposedITAT Surat03 Apr 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.402/Srt/2024 Assessment Year: (2020-21) (Hybrid Hearing) M/S Shree Waheguru Fashions Principal Commissioner Of बनाम/ Pvt. Ltd., B-1110, Radha Krishna Vs. Income-Tax (Central), Textile Market, Ring Road, Surat Central Circle-1, Surat, Aayakar - 395002 Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aahcs 9568 H (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 132Section 132(4)Section 143(2)Section 144Section 147Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.402/SRT/2024 Assessment Year: (2020-21) (Hybrid Hearing) M/s Shree Waheguru Fashions Principal Commissioner of बनाम/ Pvt. Ltd., B-1110, Radha Krishna Vs. Income-tax (Central), Textile Market, Ring Road, Surat Central Circle-1, Surat, Aayakar - 395002 Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAHCS 9568 H (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Rasesh Shah, CA राज" की ओर से /Respondent…

M/S. Mukka Protenis Limited, Mangaluru vs. Principal Commissioner of Income Tax, Central, Bangalore

In the result, the appeal filed by the assessee stands dismissed

ITA 433/BANG/2022[2018-19]Status: DisposedITAT Bangalore17 Nov 2022AY 2018-19
For Appellant: Shri V. Srinivasan, Advocate
Section 115BSection 143Section 153DSection 263Section 69C

…rs. Therefore, it is apparent that none of the lower authorities or even a superior authority cannot put spokes in exercising the power of the Pr.CIT. 5.8 Hon'ble Supreme Court in T.N. Civil Supplies Corpn. Ltd Vs Commissioner of Income-tax reported in (2003) 260 ITR 82 was seized with the issue wherein, the Assessing Officer passed order on the direction of the Inspecting Assistant Commissioner under Section 144B of the Act, which was subject to revision under Section 263 of the Act. The Hon'ble Supreme Court categorically held that, the orders are to be revised are orders passed by the Income Tax Officer. Hon'b…

Sh. Ashish Gupta, Haveli Gaindamal Sukhbir Singh, Mandi Jawahar Ganj, Shamli vs. PCIT (Central), Knp at Meerut

In the result, this appeal filed by the assessee is partly allowed for

ITA 710/DEL/2022[2016-17]Status: DisposedITAT Delhi01 Nov 2022AY 2016-17

Bench: Shri Shamim Yahya & Shri Narender Kumar Choudhry

For Appellant: Shri P.C. PadwalFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 139Section 139(1)Section 143(3)Section 153ASection 153DSection 263Section 56(2)(vii)Section 80C

…ut spokes in exercising the power of the Pr. Commissioner of Income Tax. Such is the mandate of the Hon’ble Delhi High Court. 6.15 Now we come to the decision of the Hon’ble Supreme Court in T.N. Civil Supplies Corpn. Ltd Vs Commissioner of Income-tax [2003] 260 ITR 82 (SC) wherein the Assessing Officer passed an order on the direction of the Inspecting Assistant Commissioner under Section 144B of the Act, which was subject to revision under Section 263 of the Act. The Hon’ble Supreme Court in that particular case has categorically held that the orders are to be revised are orders passed by the Income Tax Office…

Sh. Mohit Gupta, Haveli Gaindamal Sukhbir Singh, Mandi Jawahar Ganj, Shamli vs. PCIT (Central), Knp at Meerut

In the result, this appeal filed by the assessee is partly allowed for

ITA 709/DEL/2022[2016-17]Status: DisposedITAT Delhi01 Nov 2022AY 2016-17

Bench: Shri Shamim Yahya & Shri Narender Kumar Choudhry

For Appellant: Shri P.C. PadwalFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 139Section 139(1)Section 143(3)Section 153ASection 153DSection 263Section 56(2)(vii)Section 80C

…ut spokes in exercising the power of the Pr. Commissioner of Income Tax. Such is the mandate of the Hon’ble Delhi High Court. 6.15 Now we come to the decision of the Hon’ble Supreme Court in T.N. Civil Supplies Corpn. Ltd Vs Commissioner of Income-tax [2003] 260 ITR 82 (SC) wherein the Assessing Officer passed an order on the direction of the Inspecting Assistant Commissioner under Section 144B of the Act, which was subject to revision under Section 263 of the Act. The Hon’ble Supreme Court in that particular case has categorically held that the orders are to be revised are orders passed by the Income Tax Office…

Haris Kalandan Mohammed, Mangaluru vs. Principal Commissioner of Income Tax (Central), Bengaluru

In the result, the appeal filed by assessee stands allowed on merits

ITA 435/BANG/2022[2018-19]Status: DisposedITAT Bangalore21 Sept 2022AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19 Shri Haris Kalandan Mohammed, The Principal D.No. 23-10-810, Commissioner Of Umay Bagh, Income Tax 1St Cross, [Central], Yemmekere, Vs. Bengaluru. Mangaluru – 575 001. Pan: Abjph9234P Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate : Shri Praveen Karanth, Cit- Revenue By Dr Date Of Hearing : 14-09-2022 Date Of Pronouncement : 21-09-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 22/03/2022 Passed By Ld.Pr.Cit U/S. 263 For A.Y. 2018-19 On Following Grounds Of Appeal: “1. The Order Of Revision Passed By The Learned Principal Commissioner Of Income Tax [Central], Bengaluru, Under Section 263 Of The Act Dated 22/03/2022, In So Far As It Is Against The Appellant Is Opposed To Law, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Appellant'S Case. 2. The Learned Principal Commissioner Of Income Tax Is Not Justified In Law & On Facts To Set Aside The Assessment

For Appellant: Shri V. Srinivasan, Advocate
Section 115BSection 132Section 132(4)Section 143Section 143(3)Section 153DSection 263Section 68

…it is apparent that none of the lower authorities or even a superior authority cannot put spokes in exercising the power of the Pr.CIT. Page 15 of 21 5.8 Hon'ble Supreme Court in T.N. Civil Supplies Corpn. Ltd Vs Commissioner of Income-tax reported in (2003) 260 ITR 82 was seized with the issue wherein, the Assessing Officer passed order on the direction of the Inspecting Assistant Commissioner under Section 144B of the Act, which was subject to revision under Section 263 of the Act. The Hon'ble Supreme Court categorically held that, the orders are to be revised are orders passed by the Income Tax Officer. Hon'b…

Kapil Mehta, Delhi vs. PCIT(Central)-3, New Delhi

The appeal of the assessee stands dismissed

ITA 533/DEL/2021[2017-18]Status: FixedITAT Delhi11 Oct 2021AY 2017-18

Bench: The Assessing Officer

Section 131Section 132Section 143(3)Section 153ASection 263Section 263(1)

…t spokes in exercising the power of the Pr. Commissioner of Income Tax. Such is the mandate of the Hon’ble Delhi High Court. 6.15 Now we come to the decision of the Hon’ble Supreme Court in T.N. Civil Supplies Corpn. Ltd Vs Commissioner of Income-tax [2003] 260 ITR 82 (SC) wherein the Assessing Officer passed an order on the direction of the Inspecting Assistant Commissioner under Section 144B of the Act, which was subject to revision under Section 263 of the Act. The Hon’ble Supreme Court in that particular case has categorically held that the orders are to be revised are orders passed by the Income Tax O…

T.N. Civil Supplies Corpn. Ltd. v. Commissioner of Income-tax (260 ITR 82) — Cited in 6 Judgments | BharatTax