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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

Divya Raghavan Vijayan, Mumbai vs. ACIT Circle-3, Kalyan

In the result, the appeal of the assessee is allowed

ITA 4352/MUM/2018[2014-15]Status: DisposedITAT Mumbai22 Dec 2022AY 2014-15

Bench: Shri Aby T. Varkey, Jm आयकरअपीलसं/ I.T.A. No.4352/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15) Divya Raghavan Vijayan बिधम/ Acit Circle-3, Kalyan Shop No.7, Goalawli, Kalyan Shill 2Nd Floor, Rani Mansion, Vs. Road, Opp Manpada Police Murbad Road, Station, Kalyan-421301 Dombivli East- 421201 स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Ahupv7112M (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Shashikant Goyal Revenue By: Shri Mahender Ahuja सुनवाईकीतारीख / Date Of Hearing: 22/11/2022 घोषणाकीतारीख /Date Of Pronouncement: 22/12/2022 आदेश / O R D E R Per Aby T. Varkey, Jm:

For Appellant: Shri Shashikant GoyalFor Respondent: Shri Mahender Ahuja
Section 129Section 133(6)Section 143(2)Section 143(3)Section 234ASection 40A

30th Sep, 2015. According to the Ld.AR, the case of the assessee was transferred by the Chief Commissioner from the jurisdictional (territorial) ITO ward 33 only on 2nd Dec, 2015 Therefore, according to the Ld.AR, the ACIT Circle-3, Kalyan could not have issued the mandatory notice ... Circle-3 Kalyan that he had issued the 143(2) notice on Aug 30th 2015, but in the same file, I find that the Chief Commissioner has transferred the jurisdiction of assessee’s case from ITO ward-33, Thane to ACIT-Circle-3, Kalyan only on 2nd Dec, 2015. Therefore

West Coast Paper Mills Ltd., Mumbai vs. ITO - 1(3)(4), Mumbai

In the result of above discussion keeping in view the provisions of statute and Memorandum to the Finance Bill 2016, we accept the arguments of assessee, and ground no

ITA 305/MUM/2021[2008-09]Status: DisposedITAT Mumbai19 Dec 2022AY 2008-09

Bench: Shri Kuldip Singh & Shri Gagan Goyalwest Cost Paper Mills Ltd., Shree Niwas House, Hazarimal Somani Marg, Fort, Mumbai - 400001. Pan: Aaact4179N ...... Appellant Vs. Ito-1(3) (4), Aayakar Bhavan, M.K. Road, Mumbai - 400020. ..... Respondent Appellant/Assessee By : Sh. Alpesh Dharod & Sh. Tarun Ashok Chopda, Ars Respondent/Revenue By : Sh. Satyapal Kumar- Sr.Dr Date Of Hearing : 21/09/2022 Date Of Pronouncement : 19/12/2022 Order Per Gagan Goyal, A.M: This Appeal By Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-3, Mumbai [For Short ‘Ld. Cit(A)’] Passed Under Section 244A(1A) Of The Income Tax Act, 1961 [For Short ‘The Act’] Vide Order Dated 29.01.2018 For Assessment Year (Ay) 2008-09. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Sh. Alpesh Dharod &For Respondent: Sh. Satyapal Kumar- Sr.DR
Section 115JSection 143(3)Section 244Section 244ASection 244A(1)Section 24ASection 271(1)(c)

month in which order under section 250 or section 254 or section 260 or section 262 is received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, as the case may be, the order under section 263 or section 264 is passed by the Principal Commissioner

Sushil Kumar Paul, Siliguri vs. A.C.I.T., Circle-2, Siliguri

In the result, the appeal of the assessee is partly allowed

ITA 2274/KOL/2019[2016-17]Status: DisposedITAT Kolkata15 Dec 2022AY 2016-17

Bench: Shri Sonjoy Sarma, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Year: 2016-17 Sushil Kumar Paul Acit, Circle-2, Siliguri. C/O. Subash Agarwal & Associates, Advocates, Siddha Vs. Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700 069. (Pan: Akfpp 4837 K) (Appellant) (Respondent) Present For: Assessee By : Shri Siddarth Agarwal, Advocate Revenue By : Smt. Ranu Biswas, Addl. Cit, Dr Date Of Hearing : 24.11.2022 Date Of Pronouncement : 15.12.2022 O R D E R Per Sonjoy Sarma, Jm: This Appeal Filed By The Assessee Is Against The Order Of Ld. Cit(A), Siliguri Dated 23.08.2019 For A.Y. 2016-17. The Assessee Has Taken The Following Grounds Of Appeal: “I. For That On The Facts & Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Confirming The Penalty Of Rs. 23,70,000/- Imposed By The Ao By Wrongly Invoking The Provisions Of Section 271Aab Of The Income Tax Act.

For Appellant: Shri Siddarth Agarwal, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR
Section 271A

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

Sanjay Co-Operative Credit Society Ltd, Thane vs. The Pr. Comm of Income Tax 1, Thane

In the result we allow the ground no

ITA 740/MUM/2022[2017-18]Status: DisposedITAT Mumbai13 Dec 2022AY 2017-18

Bench: Shri Kuldip Singh & Shri Gagan Goyalsanjay Co-Operative Credit Society Ltd., Sanjay Society Building, Uttam Naka, Bhayander, Thane-401106. Pan: Aacas3872P ...... Appellant Vs. Pcit-1, Ashar I.T. Park, 6Th Floor, Road No. 16Z, Wagle Indl. Estate, Thane-400604. ..... Respondent Appellant/Assessee By : Dr. Ravindra Nagesh Naik, Ca Respondent/Revenue By : Sh. Kailash Kanojia- Cit-Dr Date Of Hearing : 15/09/2022 Date Of Pronouncement : 13/12/2022 Order Per Gagan Goyal, A.M: This Appeal By Assessee Is Directed Against The Order Of Under Section 263 Of The Income Tax Act, 19061 [For Short ‘The Act’] Vide Order Dated 17.03.2022 For Assessment Year (Ay) 2017-18. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Pcit-1, Thane Erred In Law & On Facts In Not Appreciating That All The Details/ Information Relating To Interest Income Were Submitted During The Scrutiny

For Appellant: Dr. Ravindra Nagesh Naik, CAFor Respondent: Sh. Kailash Kanojia- CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

matter under consideration we are reproducing herein below the relevant provisions of sec 263. Revision of orders prejudicial to revenue. 263. (1) The Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may call for and examine the record of any proceeding under this ... deemed always to have included] all records relating to any proceeding under this Act available at the time of examination by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. 16. The whole exercise u/s 263 has been carried out on the behest of IAP, as discussed

Gayathri Devi Vyas, D.Srinivas Vyas Manohar Vyas Vijay Shri Legal Heirs of Late Shri Durga Das Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2698/CHNY/2018[2003-04]Status: DisposedITAT Chennai30 Nov 2022AY 2003-04

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

month in which the order of the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal is received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, whichever period expires later: Provided that in a case where the relevant assessment or other order ... within one year from the end of the financial year in which the order of the Commissioner (Appeals) is received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, whichever is later ; (b) In a case, where the relevant assessment or other order is the subject