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“Chief Commissioner”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(15A) / Section 1172,876 judgments

The decision most relied on for Chief Commissioner is Pvt Ltd. v. ACIT (93 Taxmann.com 296), cited in 98 judgments on BharatTax.

Leading authorities on Chief Commissioner

Pvt Ltd. v. ACIT
93 Taxmann.com 296 · 2018 · High Court
98
citing judgments

Approval granted by the Principal Chief Commissioner or Principal Commissioner under Section 151 for reassessment proceedings under Section 148 must reflect due application of mind. A mere endorsement of "approved" without reasons or reference to material is insufficient, as the approval serves as a safeguard and must be meaningful, not ritualistic or formal.

Financial Services Pvt. Ltd. v. Dy. CIT
457 ITR 647 · 2023 · High Court
95
citing judgments

The amended Section 151 of the Income-tax Act, governing the sanction for reassessment proceedings under Sections 148 and 148A, applies to cases initiated under the new reassessment regime. The specified authority for granting such sanction becomes the Principal Chief Commissioner or Principal Director General if more than three years have elapsed from the end of the relevant assessment year.

Ghanshyam K. Khabrani v. ACIT
346 ITR 443 · 2012 · High Court
89
citing judgments

The reassessment proceedings are invalid if the required sanction under Section 151 of the Income Tax Act is not obtained from the statutorily designated authority or if the approval is granted mechanically without due satisfaction. Approval by a higher authority cannot substitute the satisfaction of the authority specified in Section 151.

Mohinder Singh Gill v. Chief Election Commissioner
1 SCC 405 · 1978 · Supreme Court
79
citing judgments

When a statutory authority issues an order based on specific grounds, its validity must be assessed solely by those stated grounds and cannot be supported or improved by additional reasons provided later in affidavits or other means. An order that is invalid at its inception cannot be validated by subsequent justifications.

Sahara India v. CIT & Others
216 CTR 303 · 2008 · Reported
54
citing judgments

The requirement of prior approval from the Chief Commissioner or Commissioner under Section 142(2A) is a crucial safeguard against arbitrary assessment, placing a significant responsibility on the approving authority to ensure its genuine application and prevent it from becoming a mere formality.

New Noble Educational Society v. Chief Commissioner of Income Tax
448 ITR 594 · 2022 · Supreme Court
50
citing judgments

An institution qualifies as an 'educational institution' for tax exemption, including under Section 10(23C)(iiiab), only if it imparts structured, formal education, distinguishing it from general public utility activities under Section 2(15).

Star India Private Limited v. Chief Commissioner of Central Excise
280 ITR 321 · 2006 · Supreme Court
47
citing judgments

The Supreme Court holds that while the Legislature can enact laws retrospectively, this power does not normally extend to creating an offence or penal liability retroactively, nor to withdrawing a benefit already granted under a statute through retrospective amendment.

Oxford Academy for Career Development v. Chief CIT
315 ITR 382 · 2009 · High Court
37
citing judgments

The Commissioner of Income Tax (CIT) has no power to cancel registration granted under Section 12A of the Income Tax Act retrospectively, especially when there is no express provision in the Act for such cancellation and the order is quasi-judicial in nature.

Judgments citing Chief Commissioner

Smt. Prabha Khandelwal L/H of Late Omprakash Khandelwal, Bhilai, Durg vs. Income Tax Officer-2(1), Bhilai, Durg

ITA 55/RPR/2023[2010-11]Status: DisposedITAT Raipur26 May 2023AY 2010-11

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 55/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Late Omprakash Khandelwal (Through Legal Heir:Smt.Prabha Khandelwal) B-107, Surya Residency, Opposite M.J. College Kohka Road, Bhilai(C.G.)-490023 Pan: Anspk3247N .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S.R.Rao, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 147

Assessing Officer, after the expiry of a period of four years from the end of the relevant assessment year, unless the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer, that it is a fit case

Tadisetti Murali Mohan, Guntur vs. Deputy Commissioner of Income Tax, Circle-1(1), Guntur

In the result, appeal of the assessee is allowed

ITA 35/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam23 May 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 143(2)Section 143(3)Section 144Section 144(1)(b)Section 148Section 68Section 69

Assessing Officer, after the expiry of a period of four years from the end of the relevant assessment year, unless the Principal Chief Commissioner of Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer, that it is a fit case

Tadisetti Murali Mohan, Guntur vs. Deputy Commissioner of Income Tax, Circle-1(1), Guntur

In the result, appeal of the assessee is allowed

ITA 34/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam23 May 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 143(2)Section 143(3)Section 144Section 144(1)(b)Section 148Section 68Section 69

Assessing Officer, after the expiry of a period of four years from the end of the relevant assessment year, unless the Principal Chief Commissioner of Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer, that it is a fit case

Tadisetti Murali Mohan, Guntur vs. Deputy Commissioner of Income Tax, Circle-1(1), Guntur

In the result, appeal of the assessee is allowed

ITA 33/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam23 May 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 143(2)Section 143(3)Section 144Section 144(1)(b)Section 148Section 68Section 69

Assessing Officer, after the expiry of a period of four years from the end of the relevant assessment year, unless the Principal Chief Commissioner of Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer, that it is a fit case

Tadisetti Murali Mohan, Guntur vs. Deputy Commissioner of Income Tax, Circle-1(1), Guntur

In the result, appeal of the assessee is allowed

ITA 32/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam23 May 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 143(2)Section 143(3)Section 144Section 144(1)(b)Section 148Section 68Section 69

Assessing Officer, after the expiry of a period of four years from the end of the relevant assessment year, unless the Principal Chief Commissioner of Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer, that it is a fit case

Manepalli Ranadheer, Vijayawada vs. The Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeals filed by the assessees for the A

ITA 261/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam23 May 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.256/Viz/2020 To 261/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2010-11 To 2015-16) Manepalli Ranadheer Vs. Income Tax Officer D.No.28-15-4, Arundalpet Ward-3(1) Vijayawada Vijayawada [Pan : Ahwpr5952K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.19/Viz/2021 To 21/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2011-12, 2012-13 & 2015-16) Late M.Pushpalatha Vs. Income Tax Officer Rep. By L/R Manepalli Ranadheer Ward-3(1) D.No.28-15-4, Arundalpet Vijayawada Vijayawada [Pan : Auepm8062C] अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Mn Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 20.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 23.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessees Against The Orders Of The Principal Commissioner Of Income Tax (Appeals) [Pcit], Vijayawada Dated 19.02.2020 For The Assessment Year (A.Y.) 2010-11 To 2015-16 & The Order Dated 03.03.2020 For The A.Y. 2011-12, 2012-13 & 2015-16. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri MN Murthy Naik, CIT(DR)
Section 143(3)Section 148Section 263

Ld.AO. In this connection, it is appropriate to quote section 263 of the Act which reads as follows : 263. (1) The 88[Principal Chief Commissioner or Chief Commissioner or Principal Commissioner] or Commissioner may call for and examine the record of any proceeding under this Act, and if he considers ... Late Manepalli Pushpalatha Rep. By Manepalli, Ranadheer, A.Y.2011-12, 2012-13 & 2015-16 the orders or directions issued by the Board or by the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General or Principal Commissioner or Commissioner authorised by the Board in this behalf under section

Manepalli Ranadheer, Vijayawada vs. The Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeals filed by the assessees for the A

ITA 260/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam23 May 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.256/Viz/2020 To 261/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2010-11 To 2015-16) Manepalli Ranadheer Vs. Income Tax Officer D.No.28-15-4, Arundalpet Ward-3(1) Vijayawada Vijayawada [Pan : Ahwpr5952K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.19/Viz/2021 To 21/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2011-12, 2012-13 & 2015-16) Late M.Pushpalatha Vs. Income Tax Officer Rep. By L/R Manepalli Ranadheer Ward-3(1) D.No.28-15-4, Arundalpet Vijayawada Vijayawada [Pan : Auepm8062C] अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Mn Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 20.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 23.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessees Against The Orders Of The Principal Commissioner Of Income Tax (Appeals) [Pcit], Vijayawada Dated 19.02.2020 For The Assessment Year (A.Y.) 2010-11 To 2015-16 & The Order Dated 03.03.2020 For The A.Y. 2011-12, 2012-13 & 2015-16. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri MN Murthy Naik, CIT(DR)
Section 143(3)Section 148Section 263

Ld.AO. In this connection, it is appropriate to quote section 263 of the Act which reads as follows : 263. (1) The 88[Principal Chief Commissioner or Chief Commissioner or Principal Commissioner] or Commissioner may call for and examine the record of any proceeding under this Act, and if he considers ... Late Manepalli Pushpalatha Rep. By Manepalli, Ranadheer, A.Y.2011-12, 2012-13 & 2015-16 the orders or directions issued by the Board or by the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General or Principal Commissioner or Commissioner authorised by the Board in this behalf under section

Manepalli Ranadheer, Vijayawada vs. The Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeals filed by the assessees for the A

ITA 259/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam23 May 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.256/Viz/2020 To 261/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2010-11 To 2015-16) Manepalli Ranadheer Vs. Income Tax Officer D.No.28-15-4, Arundalpet Ward-3(1) Vijayawada Vijayawada [Pan : Ahwpr5952K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.19/Viz/2021 To 21/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2011-12, 2012-13 & 2015-16) Late M.Pushpalatha Vs. Income Tax Officer Rep. By L/R Manepalli Ranadheer Ward-3(1) D.No.28-15-4, Arundalpet Vijayawada Vijayawada [Pan : Auepm8062C] अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Mn Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 20.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 23.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessees Against The Orders Of The Principal Commissioner Of Income Tax (Appeals) [Pcit], Vijayawada Dated 19.02.2020 For The Assessment Year (A.Y.) 2010-11 To 2015-16 & The Order Dated 03.03.2020 For The A.Y. 2011-12, 2012-13 & 2015-16. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri MN Murthy Naik, CIT(DR)
Section 143(3)Section 148Section 263

Ld.AO. In this connection, it is appropriate to quote section 263 of the Act which reads as follows : 263. (1) The 88[Principal Chief Commissioner or Chief Commissioner or Principal Commissioner] or Commissioner may call for and examine the record of any proceeding under this Act, and if he considers ... Late Manepalli Pushpalatha Rep. By Manepalli, Ranadheer, A.Y.2011-12, 2012-13 & 2015-16 the orders or directions issued by the Board or by the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General or Principal Commissioner or Commissioner authorised by the Board in this behalf under section

Manepalli Ranadheer, Vijayawada vs. The Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeals filed by the assessees for the A

ITA 258/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam23 May 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.256/Viz/2020 To 261/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2010-11 To 2015-16) Manepalli Ranadheer Vs. Income Tax Officer D.No.28-15-4, Arundalpet Ward-3(1) Vijayawada Vijayawada [Pan : Ahwpr5952K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.19/Viz/2021 To 21/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2011-12, 2012-13 & 2015-16) Late M.Pushpalatha Vs. Income Tax Officer Rep. By L/R Manepalli Ranadheer Ward-3(1) D.No.28-15-4, Arundalpet Vijayawada Vijayawada [Pan : Auepm8062C] अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Mn Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 20.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 23.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessees Against The Orders Of The Principal Commissioner Of Income Tax (Appeals) [Pcit], Vijayawada Dated 19.02.2020 For The Assessment Year (A.Y.) 2010-11 To 2015-16 & The Order Dated 03.03.2020 For The A.Y. 2011-12, 2012-13 & 2015-16. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri MN Murthy Naik, CIT(DR)
Section 143(3)Section 148Section 263

Ld.AO. In this connection, it is appropriate to quote section 263 of the Act which reads as follows : 263. (1) The 88[Principal Chief Commissioner or Chief Commissioner or Principal Commissioner] or Commissioner may call for and examine the record of any proceeding under this Act, and if he considers ... Late Manepalli Pushpalatha Rep. By Manepalli, Ranadheer, A.Y.2011-12, 2012-13 & 2015-16 the orders or directions issued by the Board or by the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General or Principal Commissioner or Commissioner authorised by the Board in this behalf under section

Manepalli Ranadheer, Vijayawada vs. The Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeals filed by the assessees for the A

ITA 257/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam23 May 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.256/Viz/2020 To 261/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2010-11 To 2015-16) Manepalli Ranadheer Vs. Income Tax Officer D.No.28-15-4, Arundalpet Ward-3(1) Vijayawada Vijayawada [Pan : Ahwpr5952K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.19/Viz/2021 To 21/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2011-12, 2012-13 & 2015-16) Late M.Pushpalatha Vs. Income Tax Officer Rep. By L/R Manepalli Ranadheer Ward-3(1) D.No.28-15-4, Arundalpet Vijayawada Vijayawada [Pan : Auepm8062C] अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Mn Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 20.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 23.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessees Against The Orders Of The Principal Commissioner Of Income Tax (Appeals) [Pcit], Vijayawada Dated 19.02.2020 For The Assessment Year (A.Y.) 2010-11 To 2015-16 & The Order Dated 03.03.2020 For The A.Y. 2011-12, 2012-13 & 2015-16. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri MN Murthy Naik, CIT(DR)
Section 143(3)Section 148Section 263

Ld.AO. In this connection, it is appropriate to quote section 263 of the Act which reads as follows : 263. (1) The 88[Principal Chief Commissioner or Chief Commissioner or Principal Commissioner] or Commissioner may call for and examine the record of any proceeding under this Act, and if he considers ... Late Manepalli Pushpalatha Rep. By Manepalli, Ranadheer, A.Y.2011-12, 2012-13 & 2015-16 the orders or directions issued by the Board or by the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General or Principal Commissioner or Commissioner authorised by the Board in this behalf under section

Manepalli Ranadheer, Vijayawada vs. The Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeals filed by the assessees for the A

ITA 256/VIZ/2020[2010-11]Status: DisposedITAT Visakhapatnam23 May 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.256/Viz/2020 To 261/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2010-11 To 2015-16) Manepalli Ranadheer Vs. Income Tax Officer D.No.28-15-4, Arundalpet Ward-3(1) Vijayawada Vijayawada [Pan : Ahwpr5952K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.19/Viz/2021 To 21/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2011-12, 2012-13 & 2015-16) Late M.Pushpalatha Vs. Income Tax Officer Rep. By L/R Manepalli Ranadheer Ward-3(1) D.No.28-15-4, Arundalpet Vijayawada Vijayawada [Pan : Auepm8062C] अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Mn Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 20.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 23.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessees Against The Orders Of The Principal Commissioner Of Income Tax (Appeals) [Pcit], Vijayawada Dated 19.02.2020 For The Assessment Year (A.Y.) 2010-11 To 2015-16 & The Order Dated 03.03.2020 For The A.Y. 2011-12, 2012-13 & 2015-16. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri MN Murthy Naik, CIT(DR)
Section 143(3)Section 148Section 263

Ld.AO. In this connection, it is appropriate to quote section 263 of the Act which reads as follows : 263. (1) The 88[Principal Chief Commissioner or Chief Commissioner or Principal Commissioner] or Commissioner may call for and examine the record of any proceeding under this Act, and if he considers ... Late Manepalli Pushpalatha Rep. By Manepalli, Ranadheer, A.Y.2011-12, 2012-13 & 2015-16 the orders or directions issued by the Board or by the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General or Principal Commissioner or Commissioner authorised by the Board in this behalf under section

St. Alphonsa Timbers and Traders Private Ltd, Kochi vs. ITO(TDS), Kochi

In the result, the appeals of the assessee are allowed

ITA 930/COCH/2022[2014-15]Status: DisposedITAT Cochin19 May 2023AY 2014-15

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 889/Coch/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No. 890/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 891/Coch/2022 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No. 927/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 930/Coch/2022 (िनधा"रण वष" / Assessment Year: 2014-15) M/S. St. Alphonsa Timbers बनाम/ Ito (Tds) & Traders (Pvt.) Ltd. Kochi. Vs. Kundannoor, Maradu (Po), Ernakulam-682304. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aamcs9963M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: Shri S. Rajeev, (Adv) Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 15/05/2023 घोषणा की तारीख /Date Of Pronouncement: 19/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeal Preferred By The Assessee Company Against The Order Of The Ld. Cit(A)/Nfac Of Ita. No. 889/Coch/2022 To Ita. No. 891/Coch/2022 Dated 22.08.2022 For Ay. 2010-11, Ay. 2011-12 & Ay. 2014-15 Respectively. & Ita. No.927/Coch/2022 & 930/Coch/2022 Dated 05.09.2022 For Ay. 2011-12 & Ay. 2014-15. Ita. Nos 927 & 930/Coch/2022. A.Y. 2010-11, 2011-12 & 2014-15 Mr. St. Alphonsa Timbers & Traders Pvt. Ltd. First Of All, We Will Deal With Ita. No. 889 To 891/Coch/2022 Since The Issues Are Common, We Will Take Up Appeal For Ay. 2010-11 As The Lead Case & The Result Of Which Will Be Followed For Other Two Appeals Ie.

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 206CSection 206C(1)Section 206C(7)

trading purposes. (1B) The person responsible for collecting tax under this section shall deliver or cause to be delivered to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner one copy of the declaration referred to in sub-section (1A) on or before the seventh

St. Alphonsa Timbers and Traders Private Ltd, Kochi vs. ITO (TDS), Kochi

In the result, the appeals of the assessee are allowed

ITA 927/COCH/2022[2011-12]Status: DisposedITAT Cochin19 May 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 889/Coch/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No. 890/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 891/Coch/2022 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No. 927/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 930/Coch/2022 (िनधा"रण वष" / Assessment Year: 2014-15) M/S. St. Alphonsa Timbers बनाम/ Ito (Tds) & Traders (Pvt.) Ltd. Kochi. Vs. Kundannoor, Maradu (Po), Ernakulam-682304. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aamcs9963M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: Shri S. Rajeev, (Adv) Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 15/05/2023 घोषणा की तारीख /Date Of Pronouncement: 19/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeal Preferred By The Assessee Company Against The Order Of The Ld. Cit(A)/Nfac Of Ita. No. 889/Coch/2022 To Ita. No. 891/Coch/2022 Dated 22.08.2022 For Ay. 2010-11, Ay. 2011-12 & Ay. 2014-15 Respectively. & Ita. No.927/Coch/2022 & 930/Coch/2022 Dated 05.09.2022 For Ay. 2011-12 & Ay. 2014-15. Ita. Nos 927 & 930/Coch/2022. A.Y. 2010-11, 2011-12 & 2014-15 Mr. St. Alphonsa Timbers & Traders Pvt. Ltd. First Of All, We Will Deal With Ita. No. 889 To 891/Coch/2022 Since The Issues Are Common, We Will Take Up Appeal For Ay. 2010-11 As The Lead Case & The Result Of Which Will Be Followed For Other Two Appeals Ie.

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 206CSection 206C(1)Section 206C(7)

trading purposes. (1B) The person responsible for collecting tax under this section shall deliver or cause to be delivered to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner one copy of the declaration referred to in sub-section (1A) on or before the seventh

M/S St. Alphonsa Timbers and Traders (Pvt) Ltd, Maradu vs. ITO (TDS), Kochi

In the result, the appeals of the assessee are allowed

ITA 891/COCH/2022[2014-15]Status: DisposedITAT Cochin19 May 2023AY 2014-15

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 889/Coch/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No. 890/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 891/Coch/2022 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No. 927/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 930/Coch/2022 (िनधा"रण वष" / Assessment Year: 2014-15) M/S. St. Alphonsa Timbers बनाम/ Ito (Tds) & Traders (Pvt.) Ltd. Kochi. Vs. Kundannoor, Maradu (Po), Ernakulam-682304. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aamcs9963M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: Shri S. Rajeev, (Adv) Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 15/05/2023 घोषणा की तारीख /Date Of Pronouncement: 19/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeal Preferred By The Assessee Company Against The Order Of The Ld. Cit(A)/Nfac Of Ita. No. 889/Coch/2022 To Ita. No. 891/Coch/2022 Dated 22.08.2022 For Ay. 2010-11, Ay. 2011-12 & Ay. 2014-15 Respectively. & Ita. No.927/Coch/2022 & 930/Coch/2022 Dated 05.09.2022 For Ay. 2011-12 & Ay. 2014-15. Ita. Nos 927 & 930/Coch/2022. A.Y. 2010-11, 2011-12 & 2014-15 Mr. St. Alphonsa Timbers & Traders Pvt. Ltd. First Of All, We Will Deal With Ita. No. 889 To 891/Coch/2022 Since The Issues Are Common, We Will Take Up Appeal For Ay. 2010-11 As The Lead Case & The Result Of Which Will Be Followed For Other Two Appeals Ie.

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 206CSection 206C(1)Section 206C(7)

trading purposes. (1B) The person responsible for collecting tax under this section shall deliver or cause to be delivered to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner one copy of the declaration referred to in sub-section (1A) on or before the seventh

M/S St. Alphonsa Timbers and Traders (Pvt) Ltd, Maradu vs. ITO (TDS), Kochi

In the result, the appeals of the assessee are allowed

ITA 890/COCH/2022[2011-12]Status: DisposedITAT Cochin19 May 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 889/Coch/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No. 890/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 891/Coch/2022 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No. 927/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 930/Coch/2022 (िनधा"रण वष" / Assessment Year: 2014-15) M/S. St. Alphonsa Timbers बनाम/ Ito (Tds) & Traders (Pvt.) Ltd. Kochi. Vs. Kundannoor, Maradu (Po), Ernakulam-682304. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aamcs9963M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: Shri S. Rajeev, (Adv) Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 15/05/2023 घोषणा की तारीख /Date Of Pronouncement: 19/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeal Preferred By The Assessee Company Against The Order Of The Ld. Cit(A)/Nfac Of Ita. No. 889/Coch/2022 To Ita. No. 891/Coch/2022 Dated 22.08.2022 For Ay. 2010-11, Ay. 2011-12 & Ay. 2014-15 Respectively. & Ita. No.927/Coch/2022 & 930/Coch/2022 Dated 05.09.2022 For Ay. 2011-12 & Ay. 2014-15. Ita. Nos 927 & 930/Coch/2022. A.Y. 2010-11, 2011-12 & 2014-15 Mr. St. Alphonsa Timbers & Traders Pvt. Ltd. First Of All, We Will Deal With Ita. No. 889 To 891/Coch/2022 Since The Issues Are Common, We Will Take Up Appeal For Ay. 2010-11 As The Lead Case & The Result Of Which Will Be Followed For Other Two Appeals Ie.

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 206CSection 206C(1)Section 206C(7)

trading purposes. (1B) The person responsible for collecting tax under this section shall deliver or cause to be delivered to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner one copy of the declaration referred to in sub-section (1A) on or before the seventh

M/S St. Alphonsa Timbers and Traders (Pvt) Ltd, Maradu vs. ITO (TDS), Kochi

In the result, the appeals of the assessee are allowed

ITA 889/COCH/2022[2010-11]Status: DisposedITAT Cochin19 May 2023AY 2010-11

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 889/Coch/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No. 890/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 891/Coch/2022 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No. 927/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 930/Coch/2022 (िनधा"रण वष" / Assessment Year: 2014-15) M/S. St. Alphonsa Timbers बनाम/ Ito (Tds) & Traders (Pvt.) Ltd. Kochi. Vs. Kundannoor, Maradu (Po), Ernakulam-682304. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aamcs9963M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: Shri S. Rajeev, (Adv) Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 15/05/2023 घोषणा की तारीख /Date Of Pronouncement: 19/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeal Preferred By The Assessee Company Against The Order Of The Ld. Cit(A)/Nfac Of Ita. No. 889/Coch/2022 To Ita. No. 891/Coch/2022 Dated 22.08.2022 For Ay. 2010-11, Ay. 2011-12 & Ay. 2014-15 Respectively. & Ita. No.927/Coch/2022 & 930/Coch/2022 Dated 05.09.2022 For Ay. 2011-12 & Ay. 2014-15. Ita. Nos 927 & 930/Coch/2022. A.Y. 2010-11, 2011-12 & 2014-15 Mr. St. Alphonsa Timbers & Traders Pvt. Ltd. First Of All, We Will Deal With Ita. No. 889 To 891/Coch/2022 Since The Issues Are Common, We Will Take Up Appeal For Ay. 2010-11 As The Lead Case & The Result Of Which Will Be Followed For Other Two Appeals Ie.

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 206CSection 206C(1)Section 206C(7)

trading purposes. (1B) The person responsible for collecting tax under this section shall deliver or cause to be delivered to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner one copy of the declaration referred to in sub-section (1A) on or before the seventh

Ballu Singh, Gurgaon vs. ITO Ward -65(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 800/DEL/2020[2009-10]Status: DisposedITAT Delhi15 May 2023AY 2009-10

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

page no. 22-24) which is made applicable from 15/11/2014 whereby the Board authorises the Director General of Income-tax or the Chief Commissioner of Income- tax, or the Principal Commissioner/Commissioner of Income-tax, to issue orders in writing, vesting jurisdiction to exercise powers and perform functions of an Assessing

Ballu Singh, Gurgaon vs. ITO Ward -65(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 799/DEL/2020[2008-09]Status: DisposedITAT Delhi15 May 2023AY 2008-09

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

page no. 22-24) which is made applicable from 15/11/2014 whereby the Board authorises the Director General of Income-tax or the Chief Commissioner of Income- tax, or the Principal Commissioner/Commissioner of Income-tax, to issue orders in writing, vesting jurisdiction to exercise powers and perform functions of an Assessing

Jubilant Pharmova Limited (Erstwhile Jubilant Life Sciences Limited), Gajraula vs. Pr. CIT Bareilly, Uttar Pradesh

In the result, appeal of the assessee is dismissed

ITA 1071/DEL/2022[2016-17]Status: DisposedITAT Delhi11 May 2023AY 2016-17

Bench: Sh. Anil Chaturvedi & Sh. N.K Choudhryjubilant Pharmova Limited Vs. The Pr. Cit, (Erstwhile Jubilant Life Bareilly, Sciences Limited) Uttar Pradesh 244 001 Bhartiagram, Gajraula Jyotiba Phoolay Nagar, Amroha, Up – 244 223 Pan No. Aabcv 0200 H (Appellant) (Respondent) Assessee By Shri K.M Gupta, Adv. Ms. Shruti Khimta, Ar Revenue By Mohd. Gayasuddin Ansari, Cit-D.R. Date Of Hearing: 06.03.2023 Date Of Pronouncement: 11.05.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Dated 25.03.2022 Of The Pr. Commissioner Of Income Tax (Appeals)-Bareilly Relating To Assessment Year 2016-17. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :- Jubilant Pharmova Limited Vs. Pcit 2 3. The Assessee Is A Company Stated To Be Engaged In The Business Of Manufacturing & Sale Of Chemicals, Chemical Intermediates, Active Pharmaceutical Ingredients & Generation Of Power. The Assessee Filed Its Return Of Income For A.Y 2016-17 On 28.11.2016 Declaring Total Of Income At Rs. 54,63,38,840/-. The Case Of The Assessee Was Selected For Scrutiny & Thereafter Assessment Was Framed U/S. 143(3) R.W.S. 144C(3) Vide Order Dated 17.02.2020 & The Total Income Was Determined At Rs. 95,52,38,865/-.

Section 143Section 143(3)Section 263

PCIT. Section 263(1) of the Act, the powers under which Learned PCIT has assumed power for revision reads as under : “(1) The Principal Chief Commissioner or Chief Commissioner or the Principal Commissioner or Commissioner may call for and examine the record of any proceeding under this

ACIT, New Delhi vs. M/S. Varun Beverages Ltd., New Delhi

In the result, both the appeals are dismissed

ITA 404/DEL/2016[2012-13]Status: DisposedITAT Delhi08 May 2023AY 2012-13

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

For Appellant: Sh. Rajat Jain, C.A. &For Respondent: Sh. P. Praveen Sidharth, CIT/DR
Section 132Section 132(4)Section 14ASection 153ASection 271A

account or other documents maintained in the normal course relating to such previous year; or (B) otherwise not been disclosed to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner before the date of search; or (ii) any income of the specified previous year represented, either wholly