Vijay Gupta v. CIT

386 ITR 643High Court2016#6451 most cited

What is Vijay Gupta v. CIT authority for?

An ex-parte order under Section 263, passed without considering the assessee's submissions, is not sustainable and is liable to be quashed. When tax is recovered beyond entitlement, technicalities cannot prevent relief, as per Article 265 of the Constitution.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

Vijay Gupta v. CIT · Section 263 · ex-parte order · natural justice · Article 265 · Constitution of India · refund of excess tax

Also reported as

68 Taxmann.com 131

Sections most often in play

Section 153CSection 143(3)Section 153ASection 147Section 132Section 132(4)Section 143(1)Section 148

Issues it is cited on

section 158bb(1)retraction of statementsection 158bbsection 131(1a)section 153c(1)section 292bsection 34block periodsection 153badmission of additional evidencesection 292section 132(1)

Judgments citing Vijay Gupta v. CIT

Ashutosh Kumar Prabhat, Arrah vs. PCIT-1, Patna

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 564/PAT/2024[2018-19]Status: DisposedITAT Patna06 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 154Section 263

…heard, such order is liable to be I.T.A. No.: 564/PAT/2024 Assessment Year: 2018-19 Ashutosh Kumar Prabhat. set aside. The Hon'ble Apex Court emphasized that a meaningful hearing is a fundamental requirement of justice. 7. That in *Vijay Gupta v. CIT* [(2016) 386 ITR 643 (P&H)], the Hon'ble Punjab & Haryana High Court held that an ex-parte order under Section 263, passed without considering the submissions of the assessee, is not sustainable in law and is liable to be quashed. 8. That further, in *PCIT v. Delhi Airport Metro Express Pvt. Ltd.* [(2022) 442 ITR 49 (Del.)], the Hon'ble Delhi High Court ruled that or…

Ramkaran Singh, Panchkula vs. Income Tax Officer, Ward-3, Panchkula

In the result, the appeal of the assesse is allowed

ITA 439/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh04 Mar 2025AY 2012-13

Bench: him and as such the order passed is arbitrary and unjustified.

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 142(1)Section 144Section 148

…h if the Assessing Officer is satisfied, he may grant the assessee necessary relief and refund the tax paid in excess. We draw support from the judgment of the Hon'ble Delhi High Court in the case of Vijay Gupta v. CIT [2016] 68 taxmann.com 131/238 Taxman 505/386 ITR 643 [WP(C) 1572 of 2013 dt. 23-3-2016] wherein, the Hon'ble Court has held so by referring to Article 265 of the Constitution of India. Similar view was also taken by this Tribunal in the case of Ritum Jain (supra). 8. Under these given facts and circumstances, when the assessee had given sufficient documentary evidence during the course of the recti…

Pme Power Solutions India Ltd, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, both the appeal of the assessee are allowed

ITA 249/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR
Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

…law that jurisdiction to assess a particular income cannot be conferred on the Ld. AO even by consent of the parties. It has to be done as per the statute. 11.2. We find that the Hon‘ble Jurisdictional High Court in the case of Vijay Gupta v. CIT reported in 386 ITR 643 (Del) was, although dealing with ambit and scope of section 264 of the Act , based its findings on the ITA Nos.242 & 249/Del/2024 PME Power Projects India Ltd principle following from Article 265 of the Constitution of India and opined that when it is not in dispute that an amount of tax is recovered beyond the entitlement, technicalities cannot…

Pme Power Solutions India Ltd, New Delhi vs. Dy. Commissioner of Income Tax, New Delhi

In the result, both the appeal of the assessee are allowed

ITA 242/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR
Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

…law that jurisdiction to assess a particular income cannot be conferred on the Ld. AO even by consent of the parties. It has to be done as per the statute. 11.2. We find that the Hon‘ble Jurisdictional High Court in the case of Vijay Gupta v. CIT reported in 386 ITR 643 (Del) was, although dealing with ambit and scope of section 264 of the Act , based its findings on the ITA Nos.242 & 249/Del/2024 PME Power Projects India Ltd principle following from Article 265 of the Constitution of India and opined that when it is not in dispute that an amount of tax is recovered beyond the entitlement, technicalities cannot…

John Distilleries Pvt Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 987/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…T Act, is a wider power and intended to prevent miscarriage of justice. It is also observed therein that the powers under Section 264 of the IT Act, is to enable the Commissioner to provide relief to an Assessee, where the law permits the same. 17. In [2016] 386 ITR 643 (Del.), Vijay Gupta Vs. CIT, the Division Bench of the Delhi High Court, after referring to the Circular No.14/1955 dated 11.04.1955 has observed at Paragraph Nos. 22, 35, 36 & 39 as follows: Circular No. 14(XL-35) : MANU/DTCR/0004/1955 of 1955, dated 11.4.1955, issued by the Central Board of Direct Taxes and relied upon by the Petitioner reads…

John Distilleries Pvt Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

ITA 986/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri T.M. Shivakumar, Sr. A.RFor Respondent: Ms. Neera Malhotra, D.R

…IT Act, is a wider power and intended to prevent miscarriage of justice. It is also observed therein that the powers under Section 264 of the IT Act, is to enable the Commissioner to provide relief to an Assessee, where the law permits the same. 17. In [2016] 386 ITR 643 (Del.), Vijay Gupta Vs. CIT, the Division Bench of the Delhi High Court, after referring to the Circular No.14/1955 dated 11.04.1955 has observed at Paragraph Nos. 22, 35, 36 & 39 as follows: Circular No. 14(XL-35) : MANU/DTCR/0004/1955 of 1955, dated 11.4.1955, issued by the Central Board of Direct Taxes and relied upon by the Petitioner reads a…

John Developers, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 847/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…T Act, is a wider power and intended to prevent miscarriage of justice. It is also observed therein that the powers under Section 264 of the IT Act, is to enable the Commissioner to provide relief to an Assessee, where the law permits the same. 17. In [2016] 386 ITR 643 (Del.), Vijay Gupta Vs. CIT, the Division Bench of the Delhi High Court, after referring to the Circular No.14/1955 dated 11.04.1955 has observed at Paragraph Nos. 22, 35, 36 & 39 as follows: Circular No. 14(XL-35) : MANU/DTCR/0004/1955 of 1955, dated 11.4.1955, issued by the Central Board of Direct Taxes and relied upon by the Petitioner reads…

John Developers, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

ITA 846/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jul 2024AY 2015-16

…IT Act, is a wider power and intended to prevent miscarriage of justice. It is also observed therein that the powers under Section 264 of the IT Act, is to enable the Commissioner to provide relief to an Assessee, where the law permits the same. 17. In [2016] 386 ITR 643 (Del.), Vijay Gupta Vs. CIT, the Division Bench of the Delhi High Court, after referring to the Circular No.14/1955 dated 11.04.1955 has observed at Paragraph Nos. 22, 35, 36 & 39 as follows: Circular No. 14(XL-35) : MANU/DTCR/0004/1955 of 1955, dated 11.4.1955, issued by the Central Board of Direct Taxes and relied upon by the Petitioner reads a…

John Developers, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 845/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…T Act, is a wider power and intended to prevent miscarriage of justice. It is also observed therein that the powers under Section 264 of the IT Act, is to enable the Commissioner to provide relief to an Assessee, where the law permits the same. 17. In [2016] 386 ITR 643 (Del.), Vijay Gupta Vs. CIT, the Division Bench of the Delhi High Court, after referring to the Circular No.14/1955 dated 11.04.1955 has observed at Paragraph Nos. 22, 35, 36 & 39 as follows: Circular No. 14(XL-35) : MANU/DTCR/0004/1955 of 1955, dated 11.4.1955, issued by the Central Board of Direct Taxes and relied upon by the Petitioner reads…

M/S. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 841/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…T Act, is a wider power and intended to prevent miscarriage of justice. It is also observed therein that the powers under Section 264 of the IT Act, is to enable the Commissioner to provide relief to an Assessee, where the law permits the same. 17. In [2016] 386 ITR 643 (Del.), Vijay Gupta Vs. CIT, the Division Bench of the Delhi High Court, after referring to the Circular No.14/1955 dated 11.04.1955 has observed at Paragraph Nos. 22, 35, 36 & 39 as follows: Circular No. 14(XL-35) : MANU/DTCR/0004/1955 of 1955, dated 11.4.1955, issued by the Central Board of Direct Taxes and relied upon by the Petitioner reads…

M/S. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 840/BANG/2023[2013-14]Status: DisposedITAT Bangalore24 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…T Act, is a wider power and intended to prevent miscarriage of justice. It is also observed therein that the powers under Section 264 of the IT Act, is to enable the Commissioner to provide relief to an Assessee, where the law permits the same. 17. In [2016] 386 ITR 643 (Del.), Vijay Gupta Vs. CIT, the Division Bench of the Delhi High Court, after referring to the Circular No.14/1955 dated 11.04.1955 has observed at Paragraph Nos. 22, 35, 36 & 39 as follows: Circular No. 14(XL-35) : MANU/DTCR/0004/1955 of 1955, dated 11.4.1955, issued by the Central Board of Direct Taxes and relied upon by the Petitioner reads…

M/S. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 839/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…T Act, is a wider power and intended to prevent miscarriage of justice. It is also observed therein that the powers under Section 264 of the IT Act, is to enable the Commissioner to provide relief to an Assessee, where the law permits the same. 17. In [2016] 386 ITR 643 (Del.), Vijay Gupta Vs. CIT, the Division Bench of the Delhi High Court, after referring to the Circular No.14/1955 dated 11.04.1955 has observed at Paragraph Nos. 22, 35, 36 & 39 as follows: Circular No. 14(XL-35) : MANU/DTCR/0004/1955 of 1955, dated 11.4.1955, issued by the Central Board of Direct Taxes and relied upon by the Petitioner reads…

M/S. Paul Resorts & Hotels Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 838/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…T Act, is a wider power and intended to prevent miscarriage of justice. It is also observed therein that the powers under Section 264 of the IT Act, is to enable the Commissioner to provide relief to an Assessee, where the law permits the same. 17. In [2016] 386 ITR 643 (Del.), Vijay Gupta Vs. CIT, the Division Bench of the Delhi High Court, after referring to the Circular No.14/1955 dated 11.04.1955 has observed at Paragraph Nos. 22, 35, 36 & 39 as follows: Circular No. 14(XL-35) : MANU/DTCR/0004/1955 of 1955, dated 11.4.1955, issued by the Central Board of Direct Taxes and relied upon by the Petitioner reads…

Anjuman E Khadimul Muslimeen Refah-E-Aam, Kachiguda vs. DCIT., Exemption Circle 1(1), Hyderabad

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

ITA 552/HYD/2023[2019-20]Status: DisposedITAT Hyderabad21 Jun 2024AY 2019-20

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 11Section 12ASection 143(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 552/Hyd/2023 (धििाारण वर्ा / Assessment Year: 2019-20) ANJUMAN E KHADIMUL Vs. Deputy Commissioner of MUSLIMEEN REFAH-E-AAM, Income Tax, Hyderabad Exemption Circle-1(1), [PAN No. AAAAA0274F] Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee by: Shri K.C. Devdas, AR राजस्‍व द्वारा/Revenue by: Shri Shakeer Ahamed, DR सुिवाई की तारीख/Date of hearing: 13/06/2024 घोर्…

ACIT, Circle- 2(2), New Delhi vs. Anant Raj Ltd., New Delhi

In the result assessee’s appeal is partly allowed and Revenue’s appeal is dismissed

ITA 5677/DEL/2017[2013-14]Status: DisposedITAT Delhi11 May 2020AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri V.K. Bindal, CAFor Respondent: Shri Sanjay Goel, CIT-DR
Section 143(3)Section 36(1)(vii)Section 36(2)Section 4Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 5169/DEL/2017 Assessment Year: 2013-14 M/s Anant Raj Limited, v. ACIT, E-2, ARA Centre, Range-2, Jhandewalan Extension, Circle-2(2), New Delhi-110055 New Delhi TAN/PAN: AABCA3927B (Appellant) (Respondent) I.T.A. No. 5677/DEL/2017 Assessment Year: 2013-14 ACIT, v. M/s Anant Raj Limited, Range-2, E-2, ARA Centre, Circle-2(2), Jhandewalan Extension, New Delhi New Delhi-110055 TAN/PAN: AABCA3927B (Appellant) (Respondent) Appellant by: Shri V.K. Bindal, CA, Ms. Swee…

Anant Raj Ltd, New Delhi vs. Addl.CIT, Range-2, Circle-2(2), New Delhi

In the result assessee’s appeal is partly allowed and Revenue’s appeal is dismissed

ITA 5169/DEL/2017[2013-14]Status: DisposedITAT Delhi11 May 2020AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri V.K. Bindal, CAFor Respondent: Shri Sanjay Goel, CIT-DR
Section 143(3)Section 36(1)(vii)Section 36(2)Section 4Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 5169/DEL/2017 Assessment Year: 2013-14 M/s Anant Raj Limited, v. ACIT, E-2, ARA Centre, Range-2, Jhandewalan Extension, Circle-2(2), New Delhi-110055 New Delhi TAN/PAN: AABCA3927B (Appellant) (Respondent) I.T.A. No. 5677/DEL/2017 Assessment Year: 2013-14 ACIT, v. M/s Anant Raj Limited, Range-2, E-2, ARA Centre, Circle-2(2), Jhandewalan Extension, New Delhi New Delhi-110055 TAN/PAN: AABCA3927B (Appellant) (Respondent) Appellant by: Shri V.K. Bindal, CA, Ms. Swee…

Mdlr Estates Pvt. Ltd., New Delhi vs. DCIT, Central Circle-14, New Delhi

In the result, both the appeals filed by the respective assessees are partly allowed for statistical purpose

ITA 8215/DEL/2018[2008-09]Status: DisposedITAT Delhi11 Jun 2019AY 2008-09

Bench: Sh. R. K. Panda & Sh. Kuldip Singhassessment Year: 2008-09

Section 142Section 144Section 153ASection 264

…of capital gain in the return cannot be a ground to make addition on account of short term capital gain :- 1. CIT Vs. Mahalaxmi Sugar Mills Co. Ltd. 160 ITR 920 (SC) 2. CIT Vs. Bharat General Reinsurance Ltd. Co. 81 ITR 303 (Del) 3. Vijay Gupta Vs. CIT 386 ITR 643 (Del) 4. DIT (E) Vs. Ahay G. Piramal Foundation 52 taxmann.com 226 (Del) 5. CIT Vidarbha and Marathwada Vs. Smt. Archana R. Dhanwatay 136 ITR 355 (Bom) 6. Nirmala L. Mehta Vs. A. Balasubramaniam 269 ITR 1 (Bom) 17. Referring to the following decisions he submitted that reconstitution of firm does not result into invocation of section 45 (4)…

Mdlr Builders P.Ltd, New Delhi vs. DCIT, Central Circle-14, New Delhi

In the result, both the appeals filed by the respective assessees are partly allowed for statistical purpose

ITA 8214/DEL/2018[2008-09]Status: DisposedITAT Delhi11 Jun 2019AY 2008-09

Bench: Sh. R. K. Panda & Sh. Kuldip Singhassessment Year: 2008-09

Section 142Section 144Section 153ASection 264

…of capital gain in the return cannot be a ground to make addition on account of short term capital gain :- 1. CIT Vs. Mahalaxmi Sugar Mills Co. Ltd. 160 ITR 920 (SC) 2. CIT Vs. Bharat General Reinsurance Ltd. Co. 81 ITR 303 (Del) 3. Vijay Gupta Vs. CIT 386 ITR 643 (Del) 4. DIT (E) Vs. Ahay G. Piramal Foundation 52 taxmann.com 226 (Del) 5. CIT Vidarbha and Marathwada Vs. Smt. Archana R. Dhanwatay 136 ITR 355 (Bom) 6. Nirmala L. Mehta Vs. A. Balasubramaniam 269 ITR 1 (Bom) 17. Referring to the following decisions he submitted that reconstitution of firm does not result into invocation of section 45 (4)…