Virbhadra Singh (HUF) v. Pr. CIT

86 Taxmann.com 113High Court2017#4448 most cited

What is Virbhadra Singh (HUF) v. Pr. CIT authority for?

The Commissioner has the power under Section 263 to direct a fresh assessment if the Assessing Officer fails to conduct adequate inquiries, resulting in an assessment order that is erroneous and prejudicial to the revenue.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Virbhadra Singh (HUF) v. Pr. CIT · Section 263 · Section 143(3) · Section 144B · lack of inquiry · erroneous and prejudicial to revenue · Commissioner powers · fresh assessment

Sections most often in play

Section 143(3)Section 144BSection 263Section 133(6)Section 142Section 142(1)Section 143(1)Section 143(2)

Issues it is cited on

public servantsection 153(3)section 263(1)audi alteram partemmalabar industrialerroneous and prejudiciallack of enquiryagricultural incomenon-application of mindchief commissionersection 92ca(3)income-tax officer

Judgments citing Virbhadra Singh (HUF) v. Pr. CIT

AZB AND PARTNER ,MUMBAI vs. PCIT-8, MUMBAI

ITA 4105/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Sept 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Yogesh Thar & Shri VinayakFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 143(3)Section 144BSection 195Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4105/Mum/2025 (Assessment Year: 2020-21) AZB AND PARTNERS VS PCIT, Mumbai-8, AZB House, Peninsula Room No.611, 6th Floor, Aayakar Corporate Park, Ganpatrao Kadam MAG, Lower Parel, Mumbai-400 013 Bhavan, M.K. Road, Mumbai-400 020 PAN: AAKFA0281H APPELLANT RESPONDENT Assessee by : Shri Yogesh Thar & Shri Vinayak Bhat Respondent by : Shri Rajesh Kumar Yadav (CIT-DR) Date of hearing : 16/09/2025 Date of pronouncement : 19/09/2025 ORDER Per Anikesh Baner…

SBS BIOTECH UNIT II,SIRMOUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 413/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Feb 2025AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Abhishek Pal Garg, DR
Section 143(1)Section 143(2)Section 147Section 148Section 263Section 801CSection 80I

…Where no inquiry was conducted by the Assessing Officer in passing assessment order after accepting revised return filed by the assessee, Commissioner was well within his powers under Section 263 to direct fresh assessment Virbhadra singh (HUF) vs PCIT [2017] 86 Taxmann.com 113 (Himachal Pradesh). 36. Further, our reference was drawn to the findings of the Ld. Pr CIT in para 6 of the impugned order wherein the Ld. Pr. CIT has stated that at this time, the assessment order passed u/s 147 r.w.s. 144B of the Act dated 30.03.2022 can be held to be erroneous as well as prejudicial to the interests of revenue only if t…

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 300/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh16 Dec 2024AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri T.N. Singla, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)Section 263Section 80ISection 92C

…Where no inquiry was conducted by the Assessing Officer in passing assessment order after accepting revised return filed oy the assessee, Commissioner was well within his powers under Section 263 to direct fresh assessment Virbhadra singh (HUF) vs PCIT [2017] 86 Taxmann.com 113 (Himachai Pradesh). 6. In view of the discussion above, the assessment order passed u/s 143(3) r.w.s. 144B of the Act dated 21 09.2021 is prima-facie erroneous as well as prejudicial to the interests of revenue, as the order has been passed without making the requisite full and satisfactory inquiries, which should have been done. There is…

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 299/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh16 Dec 2024AY 2018-2019

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri T.N. Singla, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)Section 263Section 80ISection 92C

…Where no inquiry was conducted by the Assessing Officer in passing assessment order after accepting revised return filed oy the assessee, Commissioner was well within his powers under Section 263 to direct fresh assessment Virbhadra singh (HUF) vs PCIT [2017] 86 Taxmann.com 113 (Himachai Pradesh). 6. In view of the discussion above, the assessment order passed u/s 143(3) r.w.s. 144B of the Act dated 21 09.2021 is prima-facie erroneous as well as prejudicial to the interests of revenue, as the order has been passed without making the requisite full and satisfactory inquiries, which should have been done. There is…

AMAZON WEB SERVICES INDIA PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1, DELHI

In the result, appeal of the assessee is allowed in the aforesaid manner

ITA 2706/DEL/2024[2018-19]Status: DisposedITAT Delhi28 Oct 2024AY 2018-19

Bench: Shri Shamim Yahya & Shri Sudhir Kumara.Yr. : 2018-19 Amazon Web Services India Vs. Principal Commissioner Of Private Limited, Income Tax, Delhi-1, Block-3, 14Th Floor, Unit Delhi Nos. 1401 To 1421, C.R. Building, I.P. Estate, New International Trade Delhi Tower, Nehru Place, New Delhi – 110 019 (Pan: Aajca9880A) (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv., Ms. DeepashreeFor Respondent: Mr. Javed Akhtar, CIT(DR)
Section 143(3)Section 263Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER A.YR. : 2018-19 AMAZON WEB SERVICES INDIA VS. PRINCIPAL COMMISSIONER OF PRIVATE LIMITED, INCOME TAX, DELHI-1, BLOCK-3, 14TH FLOOR, UNIT DELHI NOS. 1401 TO 1421, C.R. BUILDING, I.P. ESTATE, NEW INTERNATIONAL TRADE DELHI TOWER, NEHRU PLACE, NEW DELHI – 110 019 (PAN: AAJCA9880A) (APPELLANT) (RESPONDENT) Appellant by : Shri Ajay Vohra, Sr. Adv., Ms. Deepashree Rao, Adv., Sh. Hardeep Singh Chawla, Adv., Sh. Samarth Singh Dhumal, CA & Sh. Shubham Gupta, CA Respondent…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. NARENDRA AGGARWAL

ITA/740/2023HC Delhi17 Sept 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

Section 111Section 143(2)Section 263

…$~9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 740/2023, CM APPL. 5205/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Esha, Adv. versus NARENDRA AGGARWAL DECEASED THROUGH LRS .....Respondent Through: Dr. Rakesh Gupta, Mr. Somil Agarwal, Mr. Dushyant Aggarwal & Mr. S. Maurya, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA % 17.09.2024 O R D E R Bearing in mind the disclosures made, the delay in refiling the appeal is condoned. CM APPL. 63834/20…

EXOTIC REALTORS AND DEVELOPERS,CHANDIGARH vs. PR.CIT-1, CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 189/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh26 Jul 2024AY 2018-19

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 253Section 263

…Where no inquiry was conducted by the Assessing Officer in passing assessment order after accepting revised return filed by the assessee, Commissioner was well within his powers under Section 263 to direct fresh assessment Virbhadra singh (HUF) vs PCIT [2017] 86 Taxmann.com 113 (Himachal Pradesh). 7 . In view of the discussion above, the assessment order passed u/s 143(3) of the Act dated 12.06.2020 is prima facie erroneous as also prejudicial to the interests of revenue, as the order has not been passed in accordance with the law applicable in the impugned matter, which should have been done. There is thus a fai…

TWARA DIAM,BHAVNAGAR vs. PCIT AHMEDABAD-1, AHMEDABAD

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

ITA 90/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad15 May 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Tushar Hemani, Sr. Adv., Shri Parimalsinh BFor Respondent: Shri Karun K Ojha, CIT D.R
Section 115BSection 133ASection 143(3)Section 263Section 69A

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’ BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.90/AHD/2022 ("नधा"रणवष"/Asstt. Year: 2017-18) Twara Diam, Vs. PCIT Plot No. 1593/A, Marine Society, Ahmedabad-1, B/H. Gurukul, Sardarnagar, Ahmedabad Bhavnagar, Gujarat-364002 PAN: AAJFT3313N (Applicant) (Respondent) Assessee by : Shri Tushar Hemani, Sr. Adv., Shri Parimalsinh B. Parmar, A.R. Revenue by : Shri Karun K Ojha, CIT D.R. सुनवाईक"तार"ख/Date of Hearing : 06/03/2024 घोषणाक"तार"ख/Date of Pronouncement: 15/…

DCIT, CC-15, DELHI vs. B L KASHYAP & SONS LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 877/DEL/2022[2014-15]Status: DisposedITAT Delhi10 May 2023AY 2014-15

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2014-15 Dcit, Vs B.L. Kashyap & Sons Ltd., Cc-15 B-1 Extn.,/E-23, Delhi. Mohan Cooperative Indl. Estate, Mathura Road, New Delhi – 110 044 Pan : Aaacb0205F (Applicant) (Respondent) Assessee By : Shri Mohit Jain, Ca Revenue By : Ms Sapna Bhatia, Cit, Dr Date Of Hearing : 09.05.2023 Date Of Pronouncement : 10.05.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.877/Del/2022 For Ay 2014-15 Arises Out Of The Order Of The Commissioner Of Income Tax-28, New Delhi [Hereinafter Referred To As ‘Ld. Cit(A)’, In Short] In Appeal No.349/19-20/1641 Dated 25.02.2022 Against The Order Of Assessment Passed U/S 143(3)/263 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 27.12.2018 By The Ld. Assessing Officer, Central Circle 15, New Delhi (Hereinafter Referred To As ‘Ld. Ao’). 2. The Revenue Has Raised The Following Grounds Of Appeal:-

For Appellant: Shri Mohit jain, CAFor Respondent: Ms Sapna Bhatia, CIT, DR
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : H : DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2014-15 DCIT, Vs B.L. Kashyap & Sons Ltd., CC-15 B-1 Extn.,/E-23, Delhi. Mohan Cooperative Indl. Estate, Mathura Road, New Delhi – 110 044 PAN : AAACB0205F (Applicant) (Respondent) Assessee by : Shri Mohit jain, CA Revenue by : Ms Sapna Bhatia, CIT, DR Date of Hearing : 09.05.2023 Date of Pronouncement : 10.05.2023 ORDER PER M. BALAGANESH, AM: This appeal in ITA No.877/Del/2022 for AY 2014-15 arises out of the order of the Commissioner of Income Tax-28,…

DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR vs. M/S. GRID CORPORATION OF ORISSA LTD., BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 359/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR vs. M/S. GRID CORPORATION OF ORISSA LTD., BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 358/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

ITA 35/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

ITA 34/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

ITA 325/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S GRID CORPORATION OF ORISSA LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 324/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

BHAVENDRA HASMUKHLAL PATADIA. LEGAL HEIR OF HASMUKHLAL PATADIA.,CUTTACK vs. ITO WARD-!(1), CUTTACK

In the result, appeal of the assessee is allowed

ITA 125/CTK/2022[2015-16]Status: DisposedITAT Cuttack26 Dec 2022AY 2015-16

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.125/Ctk/2022 (ननधाारण वषा / Assessment Year :2015-2016) Bhavendra Hasmukhlal Patadia, Vs Ito, Ward-1(1), Cuttack Legal Heir Of Hasmukhlal Patadia, Nayabazar, Chauliaganj, Cuttack-753004 Pan No. :Adapp 6256 G (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Deepak Shah, Ar राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 26/12/2022 घोषणा की तारीख/Date Of Pronouncement : 26/12/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit, Cuttack, Passed In Itba/Com/F/17/2019-20/1026790827(1), Dated 19.03.2020, For The Assessment Year 2015-2016. Head On The Question Of Condonation Of Delay 2. On Perusal Of The Appeal Record, It Is Found That The Appeal Of The Assessee Is Barred By 784 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Dated 11.07.2022 Along With Affidavit Stating Therein That Due To Continuous Lockdown On Account Of Spread Of Covid-19, The Assessee Could Not File The Present Appeal In Time, Therefore, He Prayed That Delay Of 784 Days In Filing The Present Appeal May Kindly Be Condoned. On The Other Hand, Ld. Cit-Dr Did Not Object To The Above Submission Of The Ld. Ar. Considering The Above, We Condone

For Appellant: Shri Deepak Shah, ARFor Respondent: Shri M.K.Gautam, CIT-DR
Section 143(3)Section 263

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.125/CTK/2022 (ननधाारण वषा / Assessment Year :2015-2016) Bhavendra Hasmukhlal Patadia, Vs ITO, Ward-1(1), Cuttack Legal heir of Hasmukhlal Patadia, Nayabazar, Chauliaganj, Cuttack-753004 PAN No. :ADAPP 6256 G (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Deepak Shah, AR राजस्व की ओर से /Revenue by : Shri…

RAMANBHAI BHOLIDAS PATEL,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

In the result, appeal filed by the Assessee is dismissed

ITA 84/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 Dec 2022AY 2015-16
For Appellant: Ms. Nupur Shah, A.RFor Respondent: Shri James Kurian, CIT/D.R
Section 143(3)Section 263Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2015-16 Shri Ramanbhai The Principal Bholidas Patel Commissioner of 3, Popular Park, Shree Vs Income Tax-3, Ghanshyam Park Ahmedabad Society, B/H Paraskunj Society, (Respondent) Nr. Ashwamegh, Bunglows, 132 Ft. Ring Road, Satellite, Ahmedabad PAN No:AEHPP8756M (Appellant) Appellant by : Ms. Nupur Shah, A.R. Respondent by : Shri James Kurian, CIT/D.R. Date of hearing : 28-09-2022 Date of pronouncement : 21-12-2022 आदेश/ORDER PER : T.R. SENTHIL KU…

SH. GURDEEP SINGH,SIRMOUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH-1

In the result, the appeal of the assessee is allowed

ITA 453/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh23 Nov 2022AY 2017-18

Bench: The Appeal Is Finally Disposed Off.

For Appellant: Shri Nikhil Goyal, Advocate &For Respondent: Shri Vivek Nangia, CIT-DR
Section 143(3)Section 263

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ च"डीगढ़ "यायपीठ , च"डीगढ़ च"डीगढ़ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण च"डीगढ़ "यायपीठ च"डीगढ़ "यायपीठ च"डीगढ़ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर आयकर आयकर अपील आयकर अपील अपील संसंसंसं./ ITA No. 453/CHD/2022 अपील Assessment Year. : 2017-18 Shri Gurdeep Singh, The PCIT, बनाम Badri Nagar, Paonta Sahib, Chandigarh. VS Sirmour (HP). "थायी लेखा सं./PAN /TAN No: AARPN5979L अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by…

ELECON ENGINEERING CO. LTD.,,VALLABH VIDHYANAGAR vs. THE PR. CIT-1, VADODARA

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

ITA 211/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 211/Ahd/2022 िनधा"रण वष"/Asstt. Year: 2017-2018 Elecon Engineering Co.Ltd., The Principal Anand Sojitra Road, Vs. Commissioner Of Vallabh Vidyanagar-388120. Income Tax-1, Vadodara.

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Alok Kumar, CIT.D.R
Section 139Section 143Section 143(1)Section 143(3)Section 263Section 37Section 43A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 211/AHD/2022 िनधा"रण वष"/Asstt. Year: 2017-2018 Elecon Engineering Co.Ltd., The Principal Anand Sojitra Road, Vs. Commissioner of Vallabh Vidyanagar-388120. Income Tax-1, Vadodara. PAN: AAACE4644D (Applicant) (Respondent) Assessee by : Shri M.K. Patel, A.R Revenue by : Shri Alok Kumar, CIT.D.R सुनवाई क" तारीख/Date of Hearing : 13/09/2022 घोषणा क" तारीख /Date of Pronouncement: 16/11/2022 आदेश/O R D E R…

KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY (KIIT),PATIA vs. CIT (EXEMP.) HYDERABAD, HYDERABAD

In the result, appeal of the assessee is allowed

ITA 48/CTK/2022[2017-18]Status: DisposedITAT Cuttack13 Sept 2022AY 2017-18

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-18 Kalinga Institute Of Industrial Kalinga Institute Of Industrial Vs. Cit (Exemptions), Cit (Exemptions), Technology (Kiit), Plot No.383, Technology (Kiit), Plot No.383, Hyderabad 384, 384, Kiit Kiit Campus Campus-1, Patia, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaatk 3103 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwalla, Ar S.K.Agarwalla, Ar Revenue By : Shri M.K.Gautam, Cit Shri M.K.Gautam, Cit Dr Date Of Hearing : 13 /9 9/2022 Date Of Pronouncement : 13/9 9/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Ag This Is An Appeal Filed By The Assessee Against The Order Of The Ld Ainst The Order Of The Ld Cit(E), Hyderabad Hyderabad Passed U/S.263 Of The Act Dated Dated 14.3.2022 In Appeal No.Itba/Rev/F/Rev5/2021 Itba/Rev/F/Rev5/2021-22/1040690424(1) For The Assessment Year For The Assessment Year 2017-18. 2. Shri S.K.Agarwala, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwala, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwala, Ld Ar Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri S.K.Agarwalla, ARFor Respondent: Shri M.K.Gautam, CIT
Section 10Section 11(1)Section 12ASection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2017-18 Kalinga Institute of Industrial Kalinga Institute of Industrial Vs. CIT (Exemptions), CIT (Exemptions), Technology (KIIT), Plot No.383, Technology (KIIT), Plot No.383, Hyderabad 384, 384, KIIT KIIT Campus Campus-1, Patia, Bhubaneswar. Bhubaneswar. PAN/GIR No. PAN/GIR No.AAATK 3103 C (Ap…

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