Ultratech Cement Ltd. v. State of Rajasthan

117 Taxmann.com 807Supreme Court of India2020#8698 most cited

What is Ultratech Cement Ltd. v. State of Rajasthan authority for?

The Commissioner cannot invoke revisionary powers under Section 263 if the Assessing Officer has adopted one of two possible views, even if the Commissioner disagrees. An assessment order is not erroneous and prejudicial to the revenue merely because a different view could be taken.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2021 to 2025.

Also referred to as

Ultratech Cement Ltd. v. State of Rajasthan · Section 263 · revisionary powers · erroneous and prejudicial · inadequate enquiry · possible views · Assessing Officer · Commissioner of Income-tax

Sections most often in play

Section 263Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 56(2)(x)(c)Section 801A(9)Section 80HHC

Issues it is cited on

inadequate enquirymalabar industrialsection 129section 263(1)lack of enquiryintangible assetserroneous and prejudicialsection 263section 26section 133income-tax officergenuineness of the transaction

Judgments citing Ultratech Cement Ltd. v. State of Rajasthan

Anjani Agarwal, Kolkata vs. PCIT (Central) Kolkata - 2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 403/KOL/2025[2021-22]Status: DisposedITAT Kolkata11 Nov 2025AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Pcit (Central) Kolkata-2, Anjani Agarwal Dcit, Central Circle-4(3), 1D, Ashoka, 14, Ashoka Road, Aayakar Bhawan Poorva, Alipore H.O. Vs. 110, Shantipally, Kolkata- Kolkata-700027, West Bengal 700107, West Bengal (Appellant) (Respondent) Pan No. Aehpa0038H Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 21.08.2025 Date Of Pronouncement: 11.11.2025

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Raja Sengupta, DR
Section 142(1)Section 143(3)Section 263Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM PCIT (Central) Kolkata-2, Anjani Agarwal DCIT, Central Circle-4(3), 1D, Ashoka, 14, Ashoka Road, Aayakar Bhawan Poorva, Alipore H.O. Vs. 110, Shantipally, Kolkata- Kolkata-700027, West Bengal 700107, West Bengal (Appellant) (Respondent) PAN No. AEHPA0038H Assessee by : Shri S.K. Tulsiyan, AR Revenue by : Shri Raja Sengupta, DR Date of hearing: 21.08.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the revisionary order of th…

Maris Spinners Limited., Bengaluru vs. DCIT, Circle-4(1)(1), Bangalore

In the result the substantial questions of law are answered in favour of the assessee and against the revenue

ITA 945/BANG/2025[2022-23]Status: DisposedITAT Bangalore22 Aug 2025AY 2022-23

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year :2022-23

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 139(1)Section 143(1)Section 143(1)(a)Section 80I

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER Assessment Year :2022-23 M/s. Maris Spinner Ltd., Vs. DCIT, No.1, A H V S Apartments, Edward Road, Circle –4(1)(1), Bengaluru – 560052, Bengaluru. Karnataka. PAN : AAACM 9874 F APPELLANT RESPONDENT Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 21.08.2025 Date of Pronouncement : 22.08.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : This appeal is filed by the assessee against the Orde…

Zaveri Exports Private Limited, Hyderabad vs. ACIT., Central Circle-3(4), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 452/HYD/2024[2018-19]Status: DisposedITAT Hyderabad12 Jul 2024AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2018-19 Zaveri Exports Private Limited, Vs. The Acit, Central Circle – 3(4), Hyderabad. Hyderabad. Pan : Aaacz1286A. (Appellant) (Respondent) Assessee By: Shri H. Srinivasulu, Advocate. Revenue By: Ms. T. Vijaya Lakshmi, Cit-Dr Date Of Hearing: 09.07.2024 Date Of Pronouncement: 12.07.2024

For Appellant: Shri H. Srinivasulu, AdvocateFor Respondent: Ms. T. Vijaya Lakshmi, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(3)Section 153ASection 263Section 292CSection 38Section 65BSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER Assessment Year: 2018-19 Zaveri Exports Private Limited, Vs. The ACIT, Central Circle – 3(4), Hyderabad. Hyderabad. PAN : AAACZ1286A. (Appellant) (Respondent) Assessee by: Shri H. Srinivasulu, Advocate. Revenue by: Ms. T. Vijaya Lakshmi, CIT-DR Date of hearing: 09.07.2024 Date of pronouncement: 12.07.2024 O R D E R PER LALIET KUMAR, J.M. This appeal is filed by the assessee, feeling aggrieved by the order p…

Janata Traders, Gadag vs. Principal Commissioner of Income Tax, Hubli

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

ITA 401/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Oct 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Smt. Girija, A.RFor Respondent: Dr. G. Manoj Kumar, D.R
Section 143(3)Section 263Section 69A

…ITA No.401/Bang/2022 Janata Traders, Gadag IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Janata Traders Namjoshi Road, Principal CIT Gadag 582 101 Vs. Hubli 580 025 PAN NO : AABFJ1358F APPELLANT RESPONDENT Appellant by : Smt. Girija, A.R. Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 26.10.2022 Date of Pronouncement : 26.10.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against the order of Principal CIT passed u/s 263 of t…

Nepal Singh Rathod (HUF), Hubli vs. Principal Commissioner of Income Tax, Hubli

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

ITA 400/BANG/2022[2017-18]Status: DisposedITAT Bangalore28 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri K.R. Pradeep &For Respondent: Shri Sumer Singh Meena, D.R
Section 142(1)Section 143(2)Section 143(3)Section 263

…ITA No.400/Bang/2022 Nepal Singh Rathod (HUF), Hubli +IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Nepal Singh Rathod (HUF) Flat No.401, B Block Ramdatt Apts Keshwapur Vs. Principal CIT Hubli 580 023 Hubli PAN NO : AAHHN3255R APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep & Smt. G.P. Girija, A.Rs Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 27.09.2022 Date of Pronouncement : 28.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by asse…

Rajendra and Ursula Joshi Holdings Private Limited, Jaipur vs. Principal Commissioner of Income Tax-1, Jaipur

In the result both the appeal of the assessee is allowed

ITA 192/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18
For Appellant: Sh. Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 190/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Skill Principal Commissioner of Development Private Limited, Vs. Income Tax-2, Jaipur Office No. 506 Anchor Mall, Third Floor, Anchor Mall, Ajmer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Responde…

Rajendra and Ursula Joshi Skill Development Private Limited, Jaipur vs. Principal Commissioner of Income Tax-2, Jaipur

In the result both the appeal of the assessee is allowed

ITA 190/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18
For Appellant: Sh. Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 190/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Skill Principal Commissioner of Development Private Limited, Vs. Income Tax-2, Jaipur Office No. 506 Anchor Mall, Third Floor, Anchor Mall, Ajmer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Responde…

Nekkanti Systems Private Limited, Hyderabad vs. Income Tax Officer, Ward-16(2), Hyderabad

In the result, the appeal of Revenue in ITA No

ITA 637/HYD/2019[2014-15]Status: DisposedITAT Hyderabad27 Jul 2022AY 2014-15

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year : 2014-15 Nekkanti Systems Private Vs. Income Tax Officer, Limited, Ward – 16(2), Hyderabad. Hyderabad. Pan : Aaccn1440J. (Appellant) (Respondent) Assessment Year : 2015-16 The Deputy Vs. Nekkanti Systems Private Commissioner Of Limited, Income Tax, Hyderabad. Circle – 16(1), Pan : Aaccn1440J. Hyderabad. Assessee By: Sri S. Rama Rao. Revenue By: Sri Rajendra Kumar – Cit Dr Date Of Hearing: 18.07.2022 Date Of Pronouncement: 27.07.2022 O R D E R Per Laliet Kumar, J.M. These Are The Two Connected Appeals Filed By The Assessee & Revenue For A.Y. 2014-15 & 2015-16 Against The Orders Of Principal Commissioner Of Income Tax, Hyderabad Dt.29.03.2019 U/S 263 Of The Act & Commissioner Of Income Tax (Appeals) – 4, Hyderabad Dt.23.01.2019 U/S 143(3) Of The Income Tax Act, Respectively.

For Appellant: Sri S. Rama RaoFor Respondent: Sri Rajendra Kumar – CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year : 2014-15 Nekkanti Systems Private Vs. Income Tax Officer, Limited, Ward – 16(2), Hyderabad. Hyderabad. PAN : AACCN1440J. (Appellant) (Respondent) Assessment Year : 2015-16 The Deputy Vs. Nekkanti Systems Private Commissioner of Limited, Income Tax, Hyderabad. Circle – 16(1), PAN : AACCN1440J. Hyderabad. Assessee by: Sri S. Rama Rao. Revenue by: Sri Rajendra Kumar – CIT DR Date of hearing: 18.07.2022 Date of pronouncement: 27.07.2022 O…

Dy. Commissioner of Income Tax, Circle-16(1), Hyderabad vs. Nekkanti Systems Private Limited, Hyderabad

In the result, the appeal of Revenue in ITA No

ITA 484/HYD/2019[2015-16]Status: DisposedITAT Hyderabad27 Jul 2022AY 2015-16

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year : 2014-15 Nekkanti Systems Private Vs. Income Tax Officer, Limited, Ward – 16(2), Hyderabad. Hyderabad. Pan : Aaccn1440J. (Appellant) (Respondent) Assessment Year : 2015-16 The Deputy Vs. Nekkanti Systems Private Commissioner Of Limited, Income Tax, Hyderabad. Circle – 16(1), Pan : Aaccn1440J. Hyderabad. Assessee By: Sri S. Rama Rao. Revenue By: Sri Rajendra Kumar – Cit Dr Date Of Hearing: 18.07.2022 Date Of Pronouncement: 27.07.2022 O R D E R Per Laliet Kumar, J.M. These Are The Two Connected Appeals Filed By The Assessee & Revenue For A.Y. 2014-15 & 2015-16 Against The Orders Of Principal Commissioner Of Income Tax, Hyderabad Dt.29.03.2019 U/S 263 Of The Act & Commissioner Of Income Tax (Appeals) – 4, Hyderabad Dt.23.01.2019 U/S 143(3) Of The Income Tax Act, Respectively.

For Appellant: Sri S. Rama RaoFor Respondent: Sri Rajendra Kumar – CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year : 2014-15 Nekkanti Systems Private Vs. Income Tax Officer, Limited, Ward – 16(2), Hyderabad. Hyderabad. PAN : AACCN1440J. (Appellant) (Respondent) Assessment Year : 2015-16 The Deputy Vs. Nekkanti Systems Private Commissioner of Limited, Income Tax, Hyderabad. Circle – 16(1), PAN : AACCN1440J. Hyderabad. Assessee by: Sri S. Rama Rao. Revenue by: Sri Rajendra Kumar – CIT DR Date of hearing: 18.07.2022 Date of pronouncement: 27.07.2022 O…

Om Sai Co-Operative Credit Souharda Sahakari Niyamit, Gadag vs. The Principal Commissioner of Income Tax, Hubli

In the result, the appeal by the assessee is allowed

ITA 454/BANG/2022[2017-18]Status: DisposedITAT Bangalore27 Jul 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2017-18

For Appellant: Shri Ravi Shankar, AdvocateFor Respondent: Smt. Susan Dolores George CIT(OSD)
Section 143(2)Section 143(3)Section 263Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 Om Sai Co-op. Credit Vs. The Principal Commissioner of Souharda Sahakari Niyamit, Income Tax, Near Old Bus Stand, Hubli. Hangal Complex, Bus Stand Road, Gadag – 582 101. PAN: AAAAO 0223G APPELLANT RESPONDENT Appellant by : Shri Ravi Shankar, Advocate Respondent by : Smt. Susan Dolores George CIT(OSD) Date of hearing : 21.07.2022 Date of Pronouncement : 27.07.2022 O R D E R Per Padmavathy S., Accountant Member This appeal by the assessee is…

B.Gupteswar Patra, Nabarangpur vs. Principal CIT, Sambalpur

In the result, appeal of the assessee is allowed

ITA 64/CTK/2021[2013-14]Status: DisposedITAT Cuttack06 Apr 2022AY 2013-14

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14

For Appellant: Shri N. Anand RaoFor Respondent: Shri Manoj Kumar Goutam
Section 143(3)Section 148Section 263Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2013-14 B.Gupteswar Patra, B.Gupteswar Patra, Vs. Pr. CIT, Sambalpur Pr. CIT, Sambalpur M/s. Jai Hanuman Distributors, ai Hanuman Distributors, Gulipatna, Gulipatna, Umerkote, Umerkote, Nabarangpur PAN/GIR No. No.AWCPP 3854 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Sh…

M/S Sutures India Pvt Ltd vs. The Commissioner of Income Tax

In the result the substantial questions of law are

ITA/115/2010HC Karnataka13 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(1)Section 143(3)Section 260Section 260ASection 263Section 80HSection 80I

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.115 OF 2010 BETWEEN: M/S. SUTURES INDIA PVT. LTD., REP. BY ITS MANAGING DIRECTOR SRI. L.G. CHANDRASEKHAR NO.118, 3RD PHASE, 13TH CROSS PEENYA INDUSTRIAL AREA BANGALORE-560058. ... APPELLANT (BY SRI. A. SHANKAR, SR. COUNSEL FOR SRI. M. LAVA, ADV.,) AND: THE COMMISSIONER OF INCOME-TAX BANGALORE-III, C.R. BUILDING QUEENS ROAD, BANGALORE-560001. ... RESPONDENT (BY SRI. K.V. ARAVIND, ADV.) - - - THIS I.T.A.…

Ultratech Cement Ltd. v. State of Rajasthan (117 Taxmann.com 807) — Cited in 12 Judgments | BharatTax