Westlife Development Ltd. v. Pr.CIT

88 Taxmann.com 439Income Tax Appellate Tribunal2017#4237 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 366,339 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

Hitesh Golchha, Raipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Raipur

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

ITA 102/RPR/2022[2015-16]Status: DisposedITAT Raipur02 Nov 2023AY 2015-16

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, Circle-1, Raipur

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

ITA 101/RPR/2022[2014-15]Status: DisposedITAT Raipur02 Nov 2023AY 2014-15

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…

Prakash Davara, Raipur vs. Assistant Coimmissioner of Income Tax, Circle 4(1), Raipur

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 177/RPR/2019[2009-10]Status: DisposedITAT Raipur02 Nov 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 177/Rpr/2019 "नधा"रण वष" / Assessment Year : 2009-10 Prakash Davara, 08, Gitanjali Nagar, Shankar Nagar, Raipur (C.G.)-492 001 Pan : Acupd0169K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.)

For Appellant: Shri Praveen Jain, CAFor Respondent: S/shri V.K Singh, CIT-DR &
Section 143(1)Section 143(3)Section 147Section 148Section 154Section 156Section 263Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 177/RPR/2019 "नधा"रण वष" / Assessment Year : 2009-10 Prakash Davara, 08, Gitanjali Nagar, Shankar Nagar, Raipur (C.G.)-492 001 PAN : ACUPD0169K .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Praveen Jain, CA Revenue by : S/shri V.K Singh, CIT-DR & Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17.08.…

Aruna Tiwari, Raipur vs. Principal Commissioner of Income Tax-1, Raipur

ITA 90/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 142(1)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 90/RPR/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 PAN: ADBPT4977B .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, CA Revenue by : Shri V.K Singh, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 25.04.2023 घोषणा क" तार"ख / Date of Pronouncement : 18.07.2023…

Vodafone Idea Ltd (Erstwhile Aditya Birla Telecom Ltd), Mumbai vs. PCIT-Circle 5, Mumbai

ITA 662/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Dec 2022AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blevodafone Idea Limited V. Pcit – Circle 5 {Erstwhile Known As Aditya Birla Telecom Limited} Room No. 515, 5Thfloor Birla Centurion, 10Th Floor Aayakar Bhavan, M.K. Road Plot No. 794, B Wing Mumbai - 400020 Pandurang Budhkar Marg Worli, Mumbai – 400030 Pan: Aaacb2100P (Appellant) (Respondent) Assessee Represented By Shri J. D. Mistry : Shri Madhur Aggarwal & Shri Ninad Patade Department Represented By : Shri Achal Sharma

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER Vodafone Idea Limited v. PCIT – Circle 5 {Erstwhile Known as Aditya Birla Telecom Limited} Room No. 515, 5thFloor Birla Centurion, 10th Floor Aayakar Bhavan, M.K. Road Plot No. 794, B Wing Mumbai - 400020 Pandurang Budhkar Marg Worli, Mumbai – 400030 PAN: AAACB2100P (Appellant) (Respondent) Assessee Represented by Shri J. D. Mistry : Shri Madhur Aggarwal & Shri Ninad Patade Department Represented by : Shri Achal Sharma Date of Hearing : 07.09.2022…

Maruti Clean Coal and Power Ltd., Raipur vs. Pr. Commisioner Income Tax-1, Raipur

ITA 55/RPR/2021[2011-12]Status: DisposedITAT Raipur31 Oct 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 55/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12 Maruti Clean Coal & Power Ltd. Ward No.42, Building No.14, Civil Lines, Near Income Tax Colony, Chhattisgarh-492 001. Pan : Aadcm4810C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Salil Kapoor, Ms. Ananya Kapoor & Ms. Soumya Singh, Advocates. Revenue By :Shri P. K Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 05.08.2022 घोषणा क" तार"ख / Date Of Pronouncement : 31.10.2022

For Appellant: Shri Salil Kapoor, Ms. AnanyaFor Respondent: Shri P. K Mishra, CIT-DR
Section 143(3)Section 147Section 148Section 263Section 263(2)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 55/RPR/2021 "नधा"रण वष" / Assessment Year : 2011-12 Maruti Clean Coal and Power Ltd. Ward No.42, Building No.14, Civil Lines, Near Income Tax Colony, Chhattisgarh-492 001. PAN : AADCM4810C .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by :Shri Salil Kapoor, Ms. Ananya Kapoor & Ms. Soumya Singh, Advocates. Revenue by :Shri P. K Mishra, CIT-D…

Sunayana Commercial P. Ltd., Mumbai vs. Pr. CIT -City-3, Mumbai

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

ITA 900/MUM/2021[2011-12]Status: DisposedITAT Mumbai20 Jan 2022AY 2011-12

Bench: Shri Promod Kumar ()And Ms. Suchitra Kamble () Assessment Year: 2011-12 Sunayana Commercial Pvt. Ltd., Pr. Commissioner Of Income Tax, 609, 6Th Floor, Inizio, Cardial Vs. City-3, Room No. 612, 6Th Floor, Gracious Road, Opp. P & G Plaza, Andheri (East), Aayakarbhavan, Maharshikarve Mumbai-400099. Road, Mumbai-400020. Pan No. Aajcs 4896 A Appellant Respondent Assessee By : Mr. Prakash Jhunjhunwala, Ar Revenue By : Mr. Harendra Narayan Singh, Cit-Dr Date Of Hearing : 11/01/2022 Date Of Pronouncement : 20/01/2022

For Appellant: Mr. Prakash Jhunjhunwala, ARFor Respondent: Mr. Harendra Narayan Singh, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 14ASection 263Section 263d

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI PROMOD KUMAR (VICE PRESIDENT)AND MS. SUCHITRA KAMBLE (JUDICIAL MEMBER) Assessment Year: 2011-12 Sunayana Commercial Pvt. Ltd., Pr. Commissioner of Income Tax, 609, 6th floor, Inizio, Cardial Vs. City-3, Room No. 612, 6th floor, Gracious Road, Opp. P and G Plaza, Andheri (East), AayakarBhavan, MaharshiKarve Mumbai-400099. Road, Mumbai-400020. PAN No. AAJCS 4896 A Appellant Respondent Assessee by : Mr. Prakash Jhunjhunwala, AR Revenue by : Mr. Harendra Narayan Singh, CIT-DR Date of Hearing : 11/01/2022 Date of pronouncement : 20/01/2022 ORDER…

Tech Mahindra Ltd, Mumbai vs. Pr.CIT-2, Mumbai

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

ITA 7249/MUM/2017[2011-12]Status: DisposedITAT Mumbai11 Oct 2019AY 2011-12

Bench: Shri M. Balaganesh & Shri Ravish Soodtech Mahindra Ltd. Pr. Commissioner Of Income Tax-2, Gateway Building, Room No. 344, Aayakar Bhavan Apollo Bunder, M.K. Road, Vs. Mumbai – 400001 Mumbai – 400020

For Appellant: Shri J.D. Mistry &For Respondent: Shri R.Manjunatha Swami, D.R
Section 143(1)Section 143(2)Section 143(3)Section 263Section 37

…P a g e | 1 ITA No. 7249/Mum/2017 A.Y. 2011-12 Tech Mahindra Ltd. Vs. Pr. CIT-2 IN THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Before Shri M. Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member Tech Mahindra Ltd. Pr. Commissioner of Income tax-2, Gateway Building, Room No. 344, Aayakar Bhavan Apollo Bunder, M.K. Road, Vs. Mumbai – 400001 Mumbai – 400020 PAN – AAACM3484F (Appellant) (Respondent) Appellant by: Shri J.D. Mistry & Shri Harsh Kapadia, A.Rs Respondent by: Shri R.Manjunatha Swami, D.R Date of Hearing: 18.09.2019 Date of Pronouncement: 11.10.2019 O R D E R PER RAVISH SOOD,…