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“Section 263(3)”

Section References (mined)Section 263Section 263(3)24 judgments

ACIT, CIRCLE-2(1)(1), MUMBAI vs. M/S BANK OF INDIA, MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018-

ITA 1547/MUM/2023[2016-2017]Status: DisposedITAT Mumbai30 Jan 2026AY 2016-2017

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailita No.1452/Mum/2023 Assessment Year : 2016-17 Assessment Year : 2018-19

For Appellant: Shri C. NareshFor Respondent: Shri Satya Pal Kumar, CIT (DR)
Section 10Section 14ASection 250Section 32Section 90

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL

BANK OF INDIA,MUMBAI vs. ACIT-2(1)(2), MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018-

ITA 1451/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 Jan 2026AY 2016-17

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailita No.1452/Mum/2023 Assessment Year : 2016-17 Assessment Year : 2018-19

For Appellant: Shri C. NareshFor Respondent: Shri Satya Pal Kumar, CIT (DR)
Section 10Section 14ASection 250Section 32Section 90

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL

ACIT CIR 2(1)(1), MUMBAI vs. BANK OF BARODA, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 2777/MUM/2019[2016-17]Status: DisposedITAT Mumbai06 Feb 2025AY 2016-17

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailbank Of Baroda, C-26, G-Block, Baroda Corporate Centre, Bandra Kurla Complex, Bandra (East), Mumbai-400051. ……………. Appellant Pan: Aaacb 1534 F V/S Acit, 2(1)(1), ……………. Respondent Mumbai-400051. Acit, Circle - 2(1)(1), Room No. 561, 5Th Floor, Aayakar Bhavan, M.K. Road, ……………. Appellant Mumbai-400020. V/S Bank Of Baroda, C-26, G-Block, Baroda Corporate Centre, Bandra ……………. Respondent Kurla Complex, Bandra (East), Mumbai-400051. Pan: Aaacb 1534 F

For Appellant: Mr. C. NareshFor Respondent: Mr. Kailash C. Kanojiya, CIT-DR
Section 115JSection 143(3)Section 14ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL

BANK OF BARODA,MUMBAI vs. ACIT 2 (1)(1), MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 1649/MUM/2019[2016-17]Status: DisposedITAT Mumbai06 Feb 2025AY 2016-17
For Appellant: Mr. C. NareshFor Respondent: Mr. Kailash C. Kanojiya, CIT-DR
Section 115JSection 143(3)Section 14ASection 250

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, MUMBAI\nBEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER\nSHRI SANDEEP

ACIT-3(4), MUMBAI, MUMBAI vs. UNION BANK OF INDIA ( ERSTWHILE CORPORATION BANK), MUMBAI

In the result both the appeals filed by the revenue are partly allowed

ITA 1228/MUM/2024[2020-21]Status: DisposedITAT Mumbai20 Jan 2025AY 2020-21

Bench: Shri.B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Ananthan S / Ms. LalithaFor Respondent: ShriAshish Heliwal, CIT DR
Section 115JSection 143(3)Section 14ASection 250Section 251(1)(a)Section 36Section 36(1)(iii)Section 36(1)(vii)Section 36(1)(viia)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI.B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL

ASSISTANT COMMISSIONER, MUMBAI vs. IDBI BANK LIMITED, MUMBAI

In the result, the appeal of the revenue bearing ITA No

ITA 5250/MUM/2024[2020-21]Status: DisposedITAT Mumbai14 Nov 2024AY 2020-21

Bench: Shri. Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Chellamani NareshFor Respondent: Shri Satya Pal Kumar CIT (DR)
Section 115JSection 14Section 143(3)Section 144BSection 14ASection 250Section 36

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI

DHARAMBIR,GURGAON vs. PR,CIT, FARIDABAD

In the result, appeal of the assessee is allowed

ITA 787/DEL/2022[2012-13]Status: DisposedITAT Delhi21 Oct 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Usdharambir Vs. Pr. Cit Village-Nakhrola, Naharpur, C.R. Building, Faridabad, Gurgaon, Haryana. Haryana. Pan No.Aumpd4924E (Appellant) (Respondent)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH

DCIT-3(4), MUMBAI vs. M/S UNION OF BANK OF INDIA, MUMBAI

ITA 1819/MUM/2023[2016-17]Status: DisposedITAT Mumbai27 Sept 2024AY 2016-17
Section 115JSection 14ASection 36(1)(viii)

{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“F” BENCH, MUMBAI\nBEFORE SHRI ANIKESH BANERJEE, JM &\nSHRI MS PADMAVATHY

DCIT-3(4), MUMBAI vs. M/S UNION OF BANK OF INDIA, MUMBAI

ITA 1818/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Sept 2024AY 2017-18
Section 115JSection 14ASection 36(1)(viii)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“F” BENCH, MUMBAI\nBEFORE SHRI ANIKESH BANERJEE, JM &\nSHRI MS PADMAVATHY

UNION BANK OF INDIA,MUMBAI vs. DCIT, CIR - (LTU)-2, MUMBAI

ITA 1441/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Sept 2024AY 2017-18
Section 115JSection 14ASection 36(1)(viii)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“F” BENCH, MUMBAI\nBEFORE SHRI ANIKESH BANERJEE, JM &\nSHRI MS PADMAVATHY

UNION BANK OF INDIA,MUMBAI vs. DCIT, CIR - (LTU)-2, MUMBAI

ITA 1440/MUM/2023[2016-17]Status: DisposedITAT Mumbai27 Sept 2024AY 2016-17
Section 115JSection 14ASection 36(1)(viii)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“F” BENCH, MUMBAI\nBEFORE SHRI ANIKESH BANERJEE, JM &\nSHRI MS PADMAVATHY

M/S INTENT INFRAPROJECTS PVT LTD,KOLKATA vs. ITO, WARD 7(3), KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 38/KOL/2022[2012-13]Status: DisposedITAT Kolkata04 Sept 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.38/Kol/2022 Assessment Year: 2012-13 M/S Intent Infraprojects Pvt. Ltd.….............………....……………....Appellant 4/8, Chinar Park Athghora, 24 Parganas South, Kolkata – 700157. [Pan: Aacci8387B] Vs. Ito, Ward-7(3), Kolkata.…………....................................…..…..... Respondent Appearances By: Shri S. Jhajharia, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : August 08, 2024 Date Of Pronouncing The Order : September 04, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 25.04.2019 Of The Commissioner Of Income Tax (Appeals)-3, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Earlier, The Appeal Of The Assessee Was Dismissed Being Barred By Limitation By 927 Days Vide Order Dated 24.01.2023 Of The Tribunal. The Assessee Preferred Appeal Before The Hon’Ble High Court Against The Aforesaid Dismissal, However, The Hon’Ble High Court Vide Order Dated 22.01.2024 Passed In Itat/2011/2023 Allowed The Appeal & Condoned The Delay In Filing The Appeal Before This Tribunal Subject To The Conditions That The Appellant/Assessee Would Pay A Sum Of Rs.5 Lakhs To The West Bengal Legal Services Authority. Thereafter, The

Section 132Section 143(2)Section 143(3)Section 153ASection 250

आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri

STATE BANK OF INDIA,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX-2, MUMBAI

In the result, appeal of the assessee is dismissed

ITA 1533/MUM/2023[2019-20]Status: DisposedITAT Mumbai28 Aug 2024AY 2019-20
Section 143(3)Section 144BSection 263

issue is already decided in favour of\nthe assessee. Therefore, the learned AR was of\nthe view that the assumption of jurisdiction\nunder Section 263(3) of the Act is devoid of\nany merit.\n\nvi. He further referred to a paper book containing\n306 pages to support his cases

DIPAKBHAI LALLUBHAI PATEL,AHMEDABAD vs. THE PR. CIT-1, VADODARA

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 162/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad13 Mar 2024AY 2017-18

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No.162/Ahd/2022 धििाधरणवरध/Asstt. Year: 2017-2018 Dipakbhai Lallubhai Patel, Principal Commissioner Of Shekhwala Faliyu, Vs. Income Tax-1, Ankodiya, Vadodara. Vadodara-391330. Pan: Cvtpp2818K

For Appellant: Ms Kinjal Shah, ARFor Respondent: Shri A. P Singh, CIT.DR
Section 143(3)Section 263Section 263(3)

आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM

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

please be quashed and cancelled. It was the submission of Learned AR that the order of Learned PCIT under Section 263(3) dated 31.03.2022 was therefore, illegal, bad in law, and without Jurisdiction as the original combined assessment order passed by the Learned AO itself is void-ab-initio which

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

please be quashed and cancelled. It was the submission of Learned AR that the order of Learned PCIT under Section 263(3) dated 31.03.2022 was therefore, illegal, bad in law, and without Jurisdiction as the original combined assessment order passed by the Learned AO itself is void-ab-initio which

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 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

please be quashed and cancelled. It was the submission of Learned AR that the order of Learned PCIT under Section 263(3) dated 31.03.2022 was therefore, illegal, bad in law, and without Jurisdiction as the original combined assessment order passed by the Learned AO itself is void-ab-initio which

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

please be quashed and cancelled. It was the submission of Learned AR that the order of Learned PCIT under Section 263(3) dated 31.03.2022 was therefore, illegal, bad in law, and without Jurisdiction as the original combined assessment order passed by the Learned AO itself is void-ab-initio which

DCIT-3(4), MUMBAI vs. M/S IDBI BANK LTD , MUMBAI

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

ITA 2937/MUM/2022[2017-2018]Status: DisposedITAT Mumbai11 May 2023AY 2017-2018

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit- 3(4) V. M/S. Idbi Bank Ltd 29Th Floor, Center-1 Central Processing Unit (Tds) World Trade Center, Cuffe Parade Plot No. 82/83, Elemach Bldg Mumbai- 400005 Road No. 7, Street No. 15 Midc, Andheri (E) Mumbai- 400093 Pan: Aabci8842G (Appellant) (Respondent) M/S. Idbi Bank Ltd V. Acit/Dcit-Ltu 22Nd Floor, Idbi Tower 29Th Floor, Centre No. 1 Wtc Complex, Cuffe Parade World Trade Centre, Cuffe Parade Mumbai- 400005 Mumbai- 400005 Pan: Aabci8842G (Appellant) (Respondent)

Section 115JSection 14ASection 18

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI

TATA STEEL LIMITED ,MUMBAI vs. THE PRINCIPLE COMMISSIONER OF INCOME TAX, MUMBAI

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

ITA 1316/MUM/2022[2012-2013]Status: DisposedITAT Mumbai23 Dec 2022AY 2012-2013
Section 115JSection 143(3)Section 263Section 36(1)(iii)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER

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