Westlife Development Ltd. v. Pr.CIT

88 Taxmann.com 439Income Tax Appellate Tribunal2017#4298 most cited

What is Westlife Development Ltd. v. Pr.CIT authority for?

Revision under section 263 is permissible even if the issue was not disputed before the CIT(A) if the assessment order was erroneous and prejudicial to the revenue.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Westlife Development Ltd. · 263 · revision proceedings · CIT(A) · erroneous assessment · prejudicial to revenue · inadequate enquiry · assessment order

Sections most often in play

Section 263Section 147Section 148Section 143(3)Section 115BBESection 132Section 153ASection 153C

Issues it is cited on

section 256(2)section 256(1)assessment order erroneoussection 256section 263(1)revision u/s 263section 56(2)(x)section 53ainadequate enquirysection 53section 43csection 43ca

Judgments citing Westlife Development Ltd. v. Pr.CIT

JAIN ENTERPRISES, BHILAI,DURG vs. PCIT, RAIPUR-1, RAIPUR

In the result, appeal of the assessee is dismissed as above

ITA 187/RPR/2025[2018-19]Status: DisposedITAT Raipur11 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 187/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19) Jain Enterprises, Vs Pr. Commissioner Of Income Tax, 87-B, Light Industrial Area, Raipur-1, Central Revenue Building, Bhilai-490026, C.G. Civil Lines, Raipur, 492001, C.G. Pan: Aagfj3469G (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri S. R. Rao, Advocate राज" की ओर से / Revenue By : Shri Ram Tiwari, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 07/01/2026 घोषणा की तारीख / Date Of : 11/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2018-19 Filed By The Assessee Is Directed Against The Order Dated 24.03.2025 Of The Principal Commissioner Of Income Tax, Raipur-1 (‘Pcit’) Passed Under Section 263 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Shri Ram Tiwari, CIT-DR
Section 142(1)Section 147Section 148Section 263

…r-1 on this technical reason. In support of its claim, the assessee placed reliance on various decisions in the cases of Maruti Clean Coal Power Ltd. 2010 (10) TMI 1215 ITAT Raipur, Anil Nachrani 2024 (2) TMI 745 ITAT Raipur, Westlife Development Ltd. (2017) 88 Taxmann.com 439, Hari Mohan Das Tandon (HUF) 91 Taxmann.com 199 and Escort Farms Pvt. Ltd. 180 ITR 280. But the Ld. PCIT proceeded with the revision proceedings as the issue raised in the notice under section 263 of the Act was not a matter of dispute before the Ld. CIT(A). 3.2 During the proceedings under section 263 of the Act, the assessee submitted t…

ACIT, AAYKAR BHAWAN, M.K. ROAD, MUMBAI vs. RAILROAD LOGISTICS INDIA PRIVATE LIMITED, MUMBAI

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

ITA 3873/MUM/2025[2012-13]Status: DisposedITAT Mumbai04 Sept 2025AY 2012-13

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankaracit Vs. Railroad Logistics India Room No. 607, Aayakar Pvt Ltd Bhavan, Mk Road, Mumbai C/O, Metal Trim, Gala – 400020. No.1, Tankiwala Indl Estate, Steel Made Compound, Marol, Maroshi Road, Mumbai Pan/Gir No. Aaccr3484J (Applicant) (Respondent) Assessee By Shri Satish R. Mody, Adv. Revenue By Shri Annavaran Kasuri, Sr. Ar Date Of Hearing 12.08.2025 Date Of Pronouncement 09.09.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 07.03.2025 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre / Cit(A), Mumbai For The Assessment Year 2012- 13. 2. Both The Grounds Raised By The Revenue Are Interrelated & Interconnected & Relates To Challenging The Order Of Ld. Cit(A) In Terming The Order Passed By Ao As Infructuous.

Section 139Section 142(1)Section 143(3)Section 144Section 144BSection 147Section 148Section 250Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ACIT Vs. Railroad Logistics India Room No. 607, Aayakar Pvt Ltd Bhavan, MK Road, Mumbai C/o, Metal trim, Gala – 400020. No.1, Tankiwala Indl Estate, Steel Made Compound, marol, Maroshi Road, Mumbai PAN/GIR No. AACCR3484J (Applicant) (Respondent) Assessee by Shri Satish R. Mody, Adv. Revenue by Shri Annavaran Kasuri, Sr. AR Date of Hearing 12.08.2025 Date of Pronouncement 09.09.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the asse…

MAHASAKTHI BIO ENERCON PVT. LTD.,COIMBATORE vs. ACIT, CENTRAL CIRCLE-1,, COIMBATORE

In the result, the appeal of the assessee is allowed

ITA 467/CHNY/2025[2013-14]Status: DisposedITAT Chennai15 Jul 2025AY 2013-14

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:467/Chny/2025 िनधा"रण वष" / Assessment Year: 2013-14 Mahasakthi Bio Enercon Private Assistant Commissioner Of Limited, Vs. Income Tax, No.64, Dr. Nanjappa Road, Central Circle -1, Coimbatore – 641 018. Coimbatore. [Pan:Aabci-0022-N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. T. Banusekar, Advocate ""थ" की ओर से/Respondent By : Ms. E. Pavuna Sundari, C.I.T.

For Appellant: Shri. T. Banusekar, AdvocateFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 147Section 148Section 151Section 263

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"" एवं "ी एस.आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:467/Chny/2025 िनधा"रण वष" / Assessment Year: 2013-14 Mahasakthi Bio Enercon Private Assistant Commissioner of Limited, vs. Income Tax, No.64, Dr. Nanjappa Road, Central Circle -1, Coimbatore – 641 018. Coimbatore. [PAN:AABCI-0022-N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Shri. T. Banusekar, Advocate ""थ" की ओर से/Respondent…

NATURE COMMERCIAL PVT LTD,DELHI vs. ITO, WARD-2(1), KOLKATA, KOLKATA

In the result, appeal of the assessee stands allowed

ITA 853/KOL/2024[2008-09]Status: DisposedITAT Kolkata22 May 2025AY 2008-09
Section 131Section 142(1)Section 143(3)Section 147Section 148Section 250Section 263Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA\n[Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM]\nI.T.A. No. 853/Kol/2024\n Assessment Year: 2008-09\nM/s Nature Commercial Pvt. Ltd.\nH. No. 175, Ground Floor, Gali No. 4,\nNear Shamsham Bhumi, East Delhi-\n110032. (PAN: AACCN6158K)\nAppellant\nVs.\nITO, Ward-2(1), Kolkata.\nRespondent\nDate of conclusion of Hearing\n14.05.2025\nDate of Pronouncement\n22.05.2025\nFor the Appellant\nShri Soumitra Choudhury &\nShri Pranabesh Sarkar, Advocates\nFor the Respondent\nShri P. N. Barnwal, CIT DR\nORDER\nPer Shri Rajesh Kumar, AM\nTh…

DAKSHAYANI HORTICULTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, ITA.No.1333/Hyd

ITA 1333/HYD/2024[2019-20]Status: DisposedITAT Hyderabad09 Apr 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 1Section 132Section 143(2)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.1331/Hyd/2024 Assessment Year 2019-2020 Adrija Farms Private The ACIT, Limited, Hyderabad vs. Central Circle-2(4)), PAN AAQCA0197D Hyderabad. Telangana. PIN – 500 038. (Appellant) (Respondent) ITA.No.1333/Hyd/2024 Assessment Year 2019-2020 Dakshyani Horticulture The ACIT, Pvt. Ltd., Hyderabad vs. Central Circle-2(4)), PAN AAGCD3611D Hyderabad. Telangana. PIN – 500 038. (Appellant) (Respondent) ITA.No.1328/Hyd/2024 Assessment Year 2019-2020 M/s. Prayaga Gree…

ADRIJA FARMS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, ITA.No.1333/Hyd

ITA 1331/HYD/2024[2019-20]Status: DisposedITAT Hyderabad09 Apr 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 1Section 132Section 143(2)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.1331/Hyd/2024 Assessment Year 2019-2020 Adrija Farms Private The ACIT, Limited, Hyderabad vs. Central Circle-2(4)), PAN AAQCA0197D Hyderabad. Telangana. PIN – 500 038. (Appellant) (Respondent) ITA.No.1333/Hyd/2024 Assessment Year 2019-2020 Dakshyani Horticulture The ACIT, Pvt. Ltd., Hyderabad vs. Central Circle-2(4)), PAN AAGCD3611D Hyderabad. Telangana. PIN – 500 038. (Appellant) (Respondent) ITA.No.1328/Hyd/2024 Assessment Year 2019-2020 M/s. Prayaga Gree…

SPARK VIDYUTH PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, ITA.No.1322 & 1323/Hyd

ITA 1330/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…1 ITA.Nos.1322 to 1327 & 1329, 1330/Hyd/2024 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.1322 & 1323/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. MSN Institute of Medical Sciences Pvt. The PCIT-(Central), vs. Ltd., Hyderabad Hyderabad. PIN – 500 038. Telangana. PAN AAJCM1030E (Appellant) (Respondent) ITA.Nos.1324 & 1325/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. Prathima Resorts & Restaurants Pvt. Ltd., The PCIT-(Central), vs. Hyderabad - 500 038. Hyderabad. Telangana. PAN AABCP427…

PRAYAGA GREEN MEADOWS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, ITA.No.1333/Hyd

ITA 1328/HYD/2024[2019-20]Status: DisposedITAT Hyderabad09 Apr 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 1Section 132Section 143(2)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.1331/Hyd/2024 Assessment Year 2019-2020 Adrija Farms Private The ACIT, Limited, Hyderabad vs. Central Circle-2(4)), PAN AAQCA0197D Hyderabad. Telangana. PIN – 500 038. (Appellant) (Respondent) ITA.No.1333/Hyd/2024 Assessment Year 2019-2020 Dakshyani Horticulture The ACIT, Pvt. Ltd., Hyderabad vs. Central Circle-2(4)), PAN AAGCD3611D Hyderabad. Telangana. PIN – 500 038. (Appellant) (Respondent) ITA.No.1328/Hyd/2024 Assessment Year 2019-2020 M/s. Prayaga Gree…

PRATHIMA EGGSEL PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, ITA.No.1322 & 1323/Hyd

ITA 1327/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…1 ITA.Nos.1322 to 1327 & 1329, 1330/Hyd/2024 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.1322 & 1323/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. MSN Institute of Medical Sciences Pvt. The PCIT-(Central), vs. Ltd., Hyderabad Hyderabad. PIN – 500 038. Telangana. PAN AAJCM1030E (Appellant) (Respondent) ITA.Nos.1324 & 1325/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. Prathima Resorts & Restaurants Pvt. Ltd., The PCIT-(Central), vs. Hyderabad - 500 038. Hyderabad. Telangana. PAN AABCP427…

PRATHIMA EGGSEL PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, ITA.No.1322 & 1323/Hyd

ITA 1326/HYD/2024[2017-18]Status: DisposedITAT Hyderabad09 Apr 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…1 ITA.Nos.1322 to 1327 & 1329, 1330/Hyd/2024 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.1322 & 1323/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. MSN Institute of Medical Sciences Pvt. The PCIT-(Central), vs. Ltd., Hyderabad Hyderabad. PIN – 500 038. Telangana. PAN AAJCM1030E (Appellant) (Respondent) ITA.Nos.1324 & 1325/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. Prathima Resorts & Restaurants Pvt. Ltd., The PCIT-(Central), vs. Hyderabad - 500 038. Hyderabad. Telangana. PAN AABCP427…

PRATHIMA RESORTS & RESTAURANTS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, ITA.No.1322 & 1323/Hyd

ITA 1324/HYD/2024[2017-18]Status: DisposedITAT Hyderabad09 Apr 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…1 ITA.Nos.1322 to 1327 & 1329, 1330/Hyd/2024 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.1322 & 1323/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. MSN Institute of Medical Sciences Pvt. The PCIT-(Central), vs. Ltd., Hyderabad Hyderabad. PIN – 500 038. Telangana. PAN AAJCM1030E (Appellant) (Respondent) ITA.Nos.1324 & 1325/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. Prathima Resorts & Restaurants Pvt. Ltd., The PCIT-(Central), vs. Hyderabad - 500 038. Hyderabad. Telangana. PAN AABCP427…

MSN INSTITUTE OF MEDICAL SCIENCES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, ITA.No.1322 & 1323/Hyd

ITA 1323/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…1 ITA.Nos.1322 to 1327 & 1329, 1330/Hyd/2024 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.1322 & 1323/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. MSN Institute of Medical Sciences Pvt. The PCIT-(Central), vs. Ltd., Hyderabad Hyderabad. PIN – 500 038. Telangana. PAN AAJCM1030E (Appellant) (Respondent) ITA.Nos.1324 & 1325/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. Prathima Resorts & Restaurants Pvt. Ltd., The PCIT-(Central), vs. Hyderabad - 500 038. Hyderabad. Telangana. PAN AABCP427…

RAILROAD LOGISTICS INDIA PVT. LTD.,MUMBAI vs. PR COMMISSIONER OF INCOME TAX-3,MUMBAI, MUMBAI

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

ITA 2564/MUM/2023[2012-2013]Status: DisposedITAT Mumbai13 Jan 2025AY 2012-2013

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Girish Agarwal, Am Railroad Logistics India Pvt. Ltd. The Principal Commissioner Of C/O Metal Trim, Gala No.1, Tankiwala Income Tax Pcit, Mumbai-3 Room No. 612, 6Th Floor, Aayakar Indl. Estate, Steel Made Compound, Marol Vs. Maroshi Road, Marol, Andheri (E) , Bhavan, Maharishi Karve Road, Mumbai – 400 059. Mumbai-400020 Pan/Gir No. Aaccr3484J (Assessee) : (Respondent) Assessee By : Shri. Satish R. Mody Respondent By : Shri. Tushar Mohite Sr. Ar Date Of Hearing : 18.10.2024 Date Of Pronouncement : 13.01.2025 O R D E R Per Kavitha Rajagopal, J M:

For Appellant: Shri. Satish R. ModyFor Respondent: Shri. Tushar Mohite Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. GIRISH AGARWAL, AM Railroad Logistics India Pvt. Ltd. The Principal Commissioner of C/O Metal Trim, Gala No.1, Tankiwala Income Tax PCIT, Mumbai-3 Room No. 612, 6th Floor, Aayakar Indl. Estate, Steel Made Compound, Marol Vs. Maroshi Road, Marol, Andheri (E) , Bhavan, Maharishi Karve Road, Mumbai – 400 059. Mumbai-400020 PAN/GIR No. AACCR3484J (Assessee) : (Respondent) Assessee by : Shri. Satish R. Mody Respondent by : Shri. Tushar Mohite Sr. AR Date of Hearing : 18.10.2024 Date of Pronouncement : 13.01.2025 O R D E R…

ANCHITA PROPERTIES PVT. LTD. ,KOLKATA vs. ITO, WARD-12(1), KOLKATA. , KOLKATA

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

ITA 637/KOL/2024[2013-14]Status: DisposedITAT Kolkata22 Aug 2024AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 637/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 & I.T.A. No. 1067/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Principal Commissioner Of Income Tax,…Respondent Pcit, Kolkata-2, Office Of The Income Tax Officer, Ward-12(1), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

Section 133(6)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 263Section 68

…ITA No. 637/KOL/2024 (A.Y. 2013-2014) & Anchita Properties Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 637/KOL/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [PAN:AAHCA9115E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 & I.T.A. No. 1067/KOL/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, K…

ANCHITA PROPERTIES PVT. LTD.,KOLKATA vs. P.C.I.T., KOLKATA - 2, KOLKATA

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

ITA 1067/KOL/2024[2013-2014]Status: DisposedITAT Kolkata22 Aug 2024AY 2013-2014

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 637/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 & I.T.A. No. 1067/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Principal Commissioner Of Income Tax,…Respondent Pcit, Kolkata-2, Office Of The Income Tax Officer, Ward-12(1), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

Section 133(6)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 263Section 68

…ITA No. 637/KOL/2024 (A.Y. 2013-2014) & Anchita Properties Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 637/KOL/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [PAN:AAHCA9115E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 & I.T.A. No. 1067/KOL/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, K…

SIMENS HEALTHCASE DIAGNOSTICS LIMITED ( THROUGH SUCCESSOR IN INTEREST SIEMENS LIMITED ),,MUMBAI vs. THE PR. CIT, VADODARA-2,, VADODARA

ITA 1442/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 1442/Ahd/2015 ("नधा"रण वष" / Assessment Years : 2008-09) Simens Healthcare The Principal बनाम/ Diagnostics Limited Commissioner Of Income Vs. (Through Successor In Tax Interest Siemens Limited) Vadodara-2 Birla Aurora, Level 21, Plot No. 1080, Dr. Annie Besant Road, Worli, Mumbai - 400030 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacb8542M (Appellant) .. (Respondent) Shri Jet Kamar, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Dr. Darsi Suman Ratnam, Cit.Dr Date Of Hearing 14/03/2024 03/04/2024 Date Of Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed By The Assessee Is Directed Against The Order Dated 25.03.2015 Passed By The Principal Commissioner Of Income Tax, Vadodara-2 (‘Pcit’), Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred As To ‘The Act’), Whereby & Whereunder The Assessment Order Dated 23.10.2012 Passed By The Acit, Circle-4, Baroda (In Short ‘Ao’) Has Been Directed To

For Respondent: Dr. Darsi Suman Ratnam, CIT.DR
Section 143(3)Section 14ASection 263Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1442/Ahd/2015 ("नधा"रण वष" / Assessment Years : 2008-09) Simens Healthcare The Principal बनाम/ Diagnostics Limited Commissioner of Income Vs. (Through Successor in Tax Interest Siemens Limited) Vadodara-2 Birla Aurora, Level 21, Plot No. 1080, Dr. Annie Besant Road, Worli, Mumbai - 400030 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACB8542M (Appellant) .. (Respondent) Shri Jet Kamar, A.R. अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by : Dr…

WSP CONSULTANTS INDIA PRIVATE LIMITED,UTTAR PRADESH vs. PR, CIT, DELHI-7, NEW DELHI

The appeal of the assessee is allowed

ITA 867/DEL/2021[2011-12]Status: DisposedITAT Delhi27 Mar 2024AY 2011-12

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaassessment Year: 2011-12 Wsp Consultants India Private Ltd., Vs Pr. Cit, Fc-24, Film City Noida, Delhi-7, Sector 16A, Gautam Budh Nagar, New Delhi. Uttar Pradesh – 201301. Pan: Aaacw5220F (Appellant) (Respondent) Assessee By : Shri Himanshu S. Sinha, Shri Bhuwan Dhoopar & Shri Parash Biswal, Advocates Revenue By : Shri Rajesh Kumar, Cit-Dr Date Of Hearing : 22.03.2024 Date Of Pronouncement : 27.03.2024 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Himanshu S. SinhaFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 143(1)Section 143(3)Section 144CSection 144C(5)Section 254Section 263Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : I : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2011-12 WSP Consultants India Private Ltd., Vs Pr. CIT, FC-24, Film City Noida, Delhi-7, Sector 16A, Gautam Budh Nagar, New Delhi. Uttar Pradesh – 201301. PAN: AAACW5220F (Appellant) (Respondent) Assessee by : Shri Himanshu S. Sinha, Shri Bhuwan Dhoopar & Shri Parash Biswal, Advocates Revenue by : Shri Rajesh Kumar, CIT-DR Date of Hearing : 22.03.2024 Date of Pronouncement : 27.03.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred b…

ANIL NACHRANI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BHOPAL, BHOPAL

The appeal of the assessee is allowed, in terms of our aforesaid observations

ITA 47/RPR/2022[2012-13]Status: DisposedITAT Raipur22 Nov 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 47/Rpr/2022) (Assessment Year: 2012-13)

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)Section 147Section 263Section 263(1)

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No. 47/RPR/2022) (Assessment Year: 2012-13) Anil Nachrani V The Principal Commissioner of Income House No. 53, Anand Nagar, s Tax, (Central), Aayakar Bhawan, Near Marine Drive, 48, Arera Hills, Raipur (Chhattisgarh) Bhopal- (M.P.) 492011 PAN: ABIPN5928M (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri Veekaas S Sharma, CA राज"व क" ओर से /Revenue by : Shri Deba…

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 104/RPR/2022[2017-18]Status: DisposedITAT Raipur02 Nov 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R
Section 153ASection 263Section 43C

…आयकर अपीलीय अिधकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR "ी रवीश सूद , "याियक सद"य, एवं "ी अ"ण खोड"पया, लेखा सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.101, 102, 103 & 104/RPR/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) v. Hitesh Golchha ACIT, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [PAN: AGJPG 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Subramanya…

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 103/RPR/2022[2016-17]Status: DisposedITAT Raipur02 Nov 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R
Section 153ASection 263Section 43C

…आयकर अपीलीय अिधकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR "ी रवीश सूद , "याियक सद"य, एवं "ी अ"ण खोड"पया, लेखा सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.101, 102, 103 & 104/RPR/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) v. Hitesh Golchha ACIT, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [PAN: AGJPG 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Subramanya…

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