“Section 263(1)(c)”

Section References (mined)Section 263Section 263(1)(c)10 judgments

JIGNASA ATULKUMAR SHAH,AHMEDABAD vs. THE PR.CIT-1, AHMEDABAD

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

ITA 1140/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 10(38)Section 147Section 148Section 69Section 69A

Madras High Court in the case of Smt. Renuka Philip vs. ITO [2019] 101 taxmann.com 119 (Madras) held as follows: “The Explanation to section 263(1)(c) makes it clear that when the appeal is pending before the Commissioner, the exercise of jurisdiction under section 263 is barred The Commissioner

TARACHAND MOHANLAL AGARWAL,SURAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX SURAT-01, SURAT

In the result, the appeal of the assessee is allowed

ITA 359/SRT/2025[2018-19]Status: HeardITAT Surat21 Jan 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambletarachand Mohanlal Agarwal, The Principal Commissioner Vs. D-509, Shreepal Residency, Of Income Tax-1, Near Corner Point, Surat. City Light Road, Surat-395007. [Pan : Aazpa7937K] (Appellant) .. (Respondent) Appellant By : Shri Hiren Vepari, Ar Respondent By: Shri Mukesh Jain, Cit. Dr Date Of Hearing 19.01.2026 Date Of Pronouncement 21.01.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

For Appellant: Shri Hiren Vepari, ARFor Respondent: Shri Mukesh Jain, CIT. DR

Section 115BSection 120Section 144ASection 263Section 263(1)(c)Section 92C

been considered and decided in such appeal. Asst. Year : 2018-19 - 3– 4. Hence, keeping in view the provisions of section 263(1)(c), since the said transactions are already been subject matter of appeal before the Ld. CIT(A), we hold that Ld. PCIT doesn’t have jurisdiction over

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

ITA 617/LKW/2019[2014-15]Status: DisposedITAT Lucknow28 Nov 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143Section 143(3)Section 251Section 263

before Ld. CIT(A) against the assessment order under section 143(3) of the I.T. Act, 1961 dated 29.03.2014 and the provisions of section 263(1)(c) of the LT. Act, 1961 states that the power of the Principal Commissioner or Commissioner under this sub- section shall extend to such ... basis of returned income and not on the basis of assessed income u/s 143(3) without appreciating the fact that the provisions of section 263(1)(c) of the Income Tax Act, 1961 which states that the powers of Pr. Commissioner or Commissioner under this sub-section shall extend

U.P SAMAJ KALYAN NIRMAN NIGAM LIMITED (NOW KNOWN AS U.P STATE CONSTRUCTION AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.),LUCKNOW vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, LUCKNOW

ITA 67/LKW/2016[2011-12]Status: DisposedITAT Lucknow28 Nov 2025AY 2011-12

Section 143(3)Section 2Section 263

against\nthe assessment order under Section 143(3) of the I.T. Act, 1961 dated\n5\n29.03.2014 and the provisions of section 263(1)(c) of the LT. Act, 1961 states\nthat the power of the Principal Commissioner or Commissioner under this sub-\nsection shall extend to such matters ... basis of returned income\nand not on the basis of assessed income u/s 143(3) without appreciating the fact\nthat the provisions of Section 263(1)(c) of the Income Tax Act, 1961 which states\nthat the powers of Pr. Commissioner or Commissioner under this sub-section\nshall extend

INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes with the above observations

ITA 2047/DEL/2024[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2015-16] International Green Scapes Dcit, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4Th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri B.S. Anand, Sr. Dr [Assessment Year: 2015-16] International Green Scapes Cit(Tds), Ltd., B-16, Delhi-1, Room No. 610, 6Th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092.. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri Shravan Kumar, Cit(Dr) Date Of Hearing 25.06.2025 Date Of Pronouncement 19.09.2025

Section 194Section 194CSection 194ISection 201Section 201(1)Section 250Section 263

Delhi-1, on 18.03.2023 against the said order. It was further submitted that as per the provision of section 263(1)(c) of the Act, the Ld. CIT(TDS) could not have exercised jurisdiction u/s 263 of the Act on the same issue i.e. deduction of TDS on EDC payments

INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes with the above observations

ITA 2046/DEL/2024[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16

Section 194Section 194CSection 194ISection 201Section 201(1)Section 250Section 263

BALUBHAI KIKABHAI PATEL,VALSAD vs. PRINCIPAL COMMISIONER OF INCOME TAX, VALSAD

In the result, appeal of the assessee is allowed

ITA 461/SRT/2024[2018-19]Status: DisposedITAT Surat28 May 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.461/Srt/2024 Assessment Year: (2018-19) (Physical Court Hearing) Balubhhai Kikabhai Patel Principal Commissioner Of बनाम/ Nahuli, Karmbele, Umbergon, Income-Tax, Valsad, Room No. Vs. Surat-396 105 301, 3Rd Floor, Palak Arcade, Shanti Nagar, Tithal Road, Valsad-396 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Akqpp 2563 H (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rasesh Shah, Ca राज" की ओर से /Respondent By Shri Ritesh Misra, Cit-Dr सुनवाई की तारीख/Date Of Hearing 13/03/2025 उद्घोषणा की तारीख/Date Of Pronouncement 28/05/2025

Section 143(2)Section 143(3)Section 263Section 263(1)Section 68

0IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER

K.G. DENIM LIMITED,COIMBATORE vs. DCIT, TP-2(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1718/CHNY/2024[2020-21]Status: DisposedITAT Chennai05 Dec 2024AY 2020-21

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1718/Chny/2024 िनधा"रण वष" / Assessment Year: 2020-21 K G Denim Limited, Dcit, 1, Thenthirumalai, V. Tp-2(1), Jadayampalayam B.O., Chennai. Dhoddabavi, Coimbatore – 641 302. [Pan: Aaack-7940-C] (अपीलाथ"/Assessee) (""यथ"/Respondent) अपीलाथ" क" ओर से/Assessee By : Shri. Arjun Raj, Advocate : Shri. A. Sasikumar, Cit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 11.09.2024 घोषणा क" तारीख/Date Of Pronouncement : 05.12.2024

For Appellant: Shri. Arjun Raj, Advocate

Section 263Section 263(1)(c)Section 801A

part of the assessment order which is appealed against before the First Appellate Authority and ought to have appreciated that the explanation to Section 263(1)(c) of the Act in this regard was lost sight off, in the process, there by vitiating the impugned order in its entirety

VIGHNAHARATA TRUST,MUMBAI vs. CIT (EXEMPTION), MUMBAI

Accordingly, the appeal filed by the assessee is allowed

ITA 1284/MUM/2021[2011-12]Status: DisposedITAT Mumbai15 Dec 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm Vighnaharata Trust Cit (Exemption) 1605/06 Hurrah, City Of Joy, Room No-617, 6Th Floor, Near Railway Station, Lbs Piramal Chamber, Lalbaug, Vs. Marg, Mulund West, Mumbai- Parel, Mumbai- 400 012 400 080 (Appellant) (Respondent) Pan No. Aaatv8040K Assessee By : Shri. Rajeev Khandelwal Revenue By : Shri. Achal Sharma Cit Dr Date Of Hearing: 02.11.2022 Date Of Pronouncement: 15.12.2022

For Appellant: Shri. Rajeev KhandelwalFor Respondent: Shri. Achal Sharma CIT DR

Section 10Section 11Section 115BSection 12ASection 143(3)Section 148Section 263Section 292B

decision of Smt. Renuka PhillipVs. ITO 409 ITR 567 (Madras) he specifically submitted that explanation ITO No. 1284/MUM/2021 Vighnaharata Trust; A.Y. 2011-12 section 263(1)(c) makes it clear that with the appeal is pending before the CIT, the exercise of jurisdiction u/s. 263 is barred. He specifically referred

MADANMOHANLAL G. ARORA,MUMBAI vs. PR CIT-17, MUMBAI

In the result, the appeal stand dismissed

ITA 514/MUM/2021[AABPA1302Q]Status: DisposedITAT Mumbai28 Feb 2022

Bench: Shri Kuldip Singh & Shri Amarjit Singhmadanmohanlal G. Arora Vs. Pcit, 28-1003, Seawoods Room No.120, 1St Floor, Estates (Nri Complex) Kautilya Bhavan, C-41 To Building No. 28, Sector C-43, G Block, Bandra 54,56 & 58 Nerul, Kurla Complex, Bandra Navi Mumbai – 400 706 (E), Mumbai – 400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aabpa1302Q Appellant .. Respondent

For Appellant: Shri Ashok MehtaFor Respondent: Shri Mahesh Akhade

Section 142Section 142(1)Section 143(2)Section 144Section 147Section 148Section 263

ITA No.514/Mum/2021 A.Y. 2010-11 1 Madanmohanlal G. Arora Vs. PCIT IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI