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“Principal Director General of Income-tax”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(34D) / Section 117123 judgments

The decision most relied on for Principal Director General of Income-tax is Financial Services Pvt. Ltd. v. Dy. CIT (457 ITR 647), cited in 95 judgments on BharatTax.

Leading authorities on Principal Director General of Income-tax

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.

Judgments citing Principal Director General of Income-tax

Nkg Infrastructure Limited, Delhi vs. DCIT, Central Circle-27, Delhi

The appeal is allowed

ITA 1896/DEL/2023[2017-18]Status: DisposedITAT Delhi28 Jan 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Year: 2016-17 Rajeev Malik, Vs Acit, Central, 26/28, East Patel Nagar, International Taxation 2(2)(1), New Delhi – 110 008. New Delhi. Pan: Agbpm6372N (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Ankit Kumar, Advocate Revenue By : Ms Ekta Jain, Cit-Dr Date Of Hearing : 05.05.2025 Date Of Pronouncement : 06.06.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Final Assessment Order Dated 28.03.2024 Passed By The Asstt. Commissioner Of Income-Tax, International Taxation-2(2)(1), New Delhi (Hereinafter Referred To As The Ld. Ao) U/S 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For Ay 2016-17. 2. On Hearing Both The Sides, We Find That Amongst Other Grounds On Merits, The Assessee Has Raised Ground No.2 As Follows:-

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Ms Ekta Jain, CIT-DR
Section 1Section 147Section 148Section 148ASection 151Section 3

proceedings are vitiated on assumption of invalid jurisdiction as the approval was required from the Principal Chief Commissioner of Income-tax or Principal Director General of Income-tax or Chief Commissioner or Director General for the purpose of section 151 of the Act and in the instant case, approval

Indian Red Cross Society Ut Branch Chandigarh, Karuna Sadan Building vs. Assistant Commissioner of Income Tax, Exemptions, Circle-1, Chandigarh

ITA 460/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh29 Nov 2024AY 2016-17

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Yogesh Monga, C.AFor Respondent: Shri Vivek Vardhan, JCIT
Section 11Section 11(1)Section 11(2)Section 12ASection 139Section 142(1)Section 143(2)Section 250Section 263Section 80G(5)(vi)

referred to in sub-rule (2) shall be furnished electronically either under digital signature or electronic verification code. (4) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall— (i) specify the procedure for filing of Forms referred

Lakhmi Chand Charitable Society, New Delhi vs. PCIT Central 3, New Delhi

ITA 1803/DEL/2024[-]Status: DisposedITAT Delhi22 Aug 2024

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

For Appellant: Sh. Ajay Vohra, Sr.AdvFor Respondent: Sh. Subhra Jyoti Chakraborty
Section 11(1)(a)Section 11(1)(d)Section 12(1)Section 127(2)Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 132Section 246ASection 80G

shall be issued by the Principal Commissioner or Commissioner referred to in of sub-section (1) of section 12AB. (9) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall: (i) lay down the form, data structure, standards

Kumar Medicare Pvt Ltd, Mumbai vs. Commissioner of Income Tax Department, Mumbai

In the result, based on above, the appeal of the assessee is partly allowed for statistical purposes

ITA 1675/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 Aug 2024AY 2020-21

Bench: Shri Amit Shukla & Shri Gagan Goyalkumar Medicare Pvt. Ltd., 001 Gr. Floor, Shivashirwad Building, Ganesh Mandir Road, Dombivali East, Thane Maharashtra 421 201 Pan: Aacck4186G ..... Appellant Vs. Cit/Nfac Delhi ..... Respondent

For Appellant: NoneFor Respondent: Shri P. D. Chougule, Ld. DR
Section 10Section 115BSection 115JSection 139(1)Section 143(1)Section 154Section 250

option in Form No. 10-IC shall be furnished electronically either under digital signature or electronic verification code. (3) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall— (i) specify the procedure for filing of Form

Ganganaghatta Shankarappa Ranganatha, Bengaluru vs. Income Tax Officer, Ward-5(3)(2), Bangalore

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

ITA 728/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 Aug 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubeyganganaghatta Shankarappa Ito, Ward - 5(3)(2) Ranganatha Bmtc Building, 80 Ft Road No. 120 Hoodi Apartments 6Th Block, Koramangala Vs. Bengaluru 560095 Cunningham Road Bengaluru 560052 Pan – Aiepg1800C (Appellant) (Respondent) Assessee By: Ms. Lakshmi, Advocate Revenue By: Shri Ganesh R. Gale, Standing Counsel Date Of Hearing: 12.06.2024 Date Of Pronouncement: 20.08.2024 O R D E R Per: Keshavdubey, J.M.

For Appellant: Ms. Lakshmi, AdvocateFor Respondent: Shri Ganesh R. Gale, Standing Counsel
Section 143(1)Section 143(2)Section 143(3)Section 250

addressee to the income-tax authority or any person authorised by such income-tax authority. 11 Ganganaghatta Shankarappa Ranganatha (3) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the procedure, formats and standards for ensuring secure transmission of electronic communication

Assistant Commissioner of Income Tax, Circle 6(1)(2), Mumbai vs. Jayant Agro Organics Ltd, Mumbai

In the result, the appeals of the assessee and the Revenue for In the result, the appeals of the assessee and the Revenue for In the result, the appeals of the assessee and the Revenue for assessme...

ITA 1952/MUM/2024[2017-18]Status: DisposedITAT Mumbai19 Aug 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Madhur Aggarwal/Nilay Jhaveri
Section 147

Commissioner of Income-tax or Chief Commissioner of Income tax or Chief Commissioner of Income-tax or Principal Director General of Income Principal Director General of Income-tax or Director General of Income tax or Director General of Income-tax having jurisdiction over such company within one hundred and twenty ... General of Income For the purposes of this rule, the Principal Director General of Income For the purposes of this rule, the Principal Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring (Systems) shall specify the procedures, formats and standards for ensuring (Systems) shall

Assistant Commissioner of Income Tax Circle 6(1)(2) Mumbai, Mumbai vs. Jayant Agro Organics Ltd., Mumbai

In the result, the appeals of the assessee and the Revenue for In the result, the appeals of the assessee and the Revenue for In the result, the appeals of the assessee and the Revenue for assessme...

ITA 1918/MUM/2024[2014-15]Status: DisposedITAT Mumbai19 Aug 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Madhur Aggarwal/Nilay Jhaveri
Section 147

Commissioner of Income-tax or Chief Commissioner of Income tax or Chief Commissioner of Income-tax or Principal Director General of Income Principal Director General of Income-tax or Director General of Income tax or Director General of Income-tax having jurisdiction over such company within one hundred and twenty ... General of Income For the purposes of this rule, the Principal Director General of Income For the purposes of this rule, the Principal Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring (Systems) shall specify the procedures, formats and standards for ensuring (Systems) shall

Assistant Commissioner of Income Tax- Circle 6(1)(2), Mumbai vs. Jayant Agro Organics Ltd., Mumbai

In the result, the appeals of the assessee and the Revenue for In the result, the appeals of the assessee and the Revenue for In the result, the appeals of the assessee and the Revenue for assessme...

ITA 1915/MUM/2024[2018-19]Status: DisposedITAT Mumbai19 Aug 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Madhur Aggarwal/Nilay Jhaveri
Section 147

Commissioner of Income-tax or Chief Commissioner of Income tax or Chief Commissioner of Income-tax or Principal Director General of Income Principal Director General of Income-tax or Director General of Income tax or Director General of Income-tax having jurisdiction over such company within one hundred and twenty ... General of Income For the purposes of this rule, the Principal Director General of Income For the purposes of this rule, the Principal Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring (Systems) shall specify the procedures, formats and standards for ensuring (Systems) shall

Jayant Agro-Organics Ltd, Mumbai vs. DCIT-6(1)(2), Mumbai

In the result, the appeals of the assessee and the Revenue for In the result, the appeals of the assessee and the Revenue for In the result, the appeals of the assessee and the Revenue for assessme...

ITA 1758/MUM/2024[2018-19]Status: DisposedITAT Mumbai19 Aug 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Madhur Aggarwal/Nilay Jhaveri
Section 147

Commissioner of Income-tax or Chief Commissioner of Income tax or Chief Commissioner of Income-tax or Principal Director General of Income Principal Director General of Income-tax or Director General of Income tax or Director General of Income-tax having jurisdiction over such company within one hundred and twenty ... General of Income For the purposes of this rule, the Principal Director General of Income For the purposes of this rule, the Principal Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring (Systems) shall specify the procedures, formats and standards for ensuring (Systems) shall

Jayant Agro- Organics Ltd, Mumbai vs. DCIT-6(1)(2), Mumbai

In the result, the appeals of the assessee and the Revenue for In the result, the appeals of the assessee and the Revenue for In the result, the appeals of the assessee and the Revenue for assessme...

ITA 1757/MUM/2024[2017-18]Status: DisposedITAT Mumbai19 Aug 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Madhur Aggarwal/Nilay Jhaveri
Section 147

Commissioner of Income-tax or Chief Commissioner of Income tax or Chief Commissioner of Income-tax or Principal Director General of Income Principal Director General of Income-tax or Director General of Income tax or Director General of Income-tax having jurisdiction over such company within one hundred and twenty ... General of Income For the purposes of this rule, the Principal Director General of Income For the purposes of this rule, the Principal Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring (Systems) shall specify the procedures, formats and standards for ensuring (Systems) shall

Jayant Agro- Organics Ltd, Mumbai vs. DCIT-6(1)(2), Mumbai

In the result, the appeals of the assessee and the Revenue for In the result, the appeals of the assessee and the Revenue for In the result, the appeals of the assessee and the Revenue for assessme...

ITA 1756/MUM/2024[2014-15]Status: DisposedITAT Mumbai19 Aug 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Madhur Aggarwal/Nilay Jhaveri
Section 147

Commissioner of Income-tax or Chief Commissioner of Income tax or Chief Commissioner of Income-tax or Principal Director General of Income Principal Director General of Income-tax or Director General of Income tax or Director General of Income-tax having jurisdiction over such company within one hundred and twenty ... General of Income For the purposes of this rule, the Principal Director General of Income For the purposes of this rule, the Principal Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring (Systems) shall specify the procedures, formats and standards for ensuring (Systems) shall

Dy. CIT Circle 3(4), Mumbai vs. Asian Paints Ltd, Mumbai

In the result, appeals filed by assessee and Revenue for A

ITA 3083/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

furnished electronically by the prescribed authority to the Principal Chief Com- missioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director M/s. Asian Paints General of In- come-tax having jurisdiction over such company within one hundred and twenty days

Dy CIT Circle -3(4), Mumbai vs. Asian Paints Limited, Mumbai

In the result, appeals filed by assessee and Revenue for

ITA 3063/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Jul 2024AY 2017-18
Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

furnished electronically by the prescribed authority to the Principal Chief Com- missioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director 20 ITA No.2700/Mum/2023 and others M/s. Asian Paints General of In- come-tax having jurisdiction over such company within

Dy CIT Circle 3(4), Mumbai vs. Asian Paints, Mumbai

ITA 2936/MUM/2023[2016-17]Status: DisposedITAT Mumbai26 Jul 2024AY 2016-17
Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

furnished electronically by the prescribed authority to the Principal Chief Com- missioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of In- come-tax having jurisdiction over such company within one hundred and twenty days- (i) of the grant

Asian Paints Limited, Santacruz vs. Deputy Commissioner of Income Tax, Ltu Circle 2, Cuffe Parade

ITA 2700/MUM/2023[2016-17]Status: DisposedITAT Mumbai26 Jul 2024AY 2016-17
Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 50Section 80GSection 90

furnished electronically by the prescribed authority to the Principal Chief Com- missioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of In- come-tax having jurisdiction over such company within one hundred and twenty days- (i) of the grant

Asian Paints Limited, Santacruz vs. Assistant Commissioner of Income Tax, Ltu Circle 1, Cuffe Parade

ITA 2697/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Jul 2024AY 2017-18
Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 50Section 80GSection 90

furnished electronically by the prescribed authority to the Principal Chief Com- missioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of In- come-tax having jurisdiction over such company within one hundred and twenty days- (i) of the grant

Asian Paints Limited, Santacruz vs. National Faceless Assessment Centre, Delhi

ITA 2696/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19
Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 50Section 80GSection 90

furnished electronically by the prescribed authority to the Principal Chief Com- missioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of In- come-tax having jurisdiction over such company within one hundred and twenty days- (i) of the grant

Urmin Products Pvt. Ltd., Ahmedabad vs. The Dy.CIT, Central Circle-1(3), Ahmedabad

In the result, the appeal filed by the assessee bearing ITA

ITA 1007/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri V.K. Mangla, Sr. DR
Section 143(3)Section 14ASection 14A(2)

Form No. 69 on or before the 31st day of March, 2023. (2) Form No. 69 shall be furnished electronically to the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) or the person authorized by the Principal Director General of Income-tax (Systems ... Director General of Income-tax (Systems). (3) Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall lay down the procedures and standards for furnishing and verification of Form No. 69 and to ITA Nos. 1006 & 1007/Ahd/2023 Urmin Products Pvt Ltd. Vs. DCIT

Urmin Products Pvt. Ltd., Ahmedabad vs. The Dy.CIT, Central Circle-1(3), Ahmedabad

In the result, the appeal filed by the assessee bearing ITA

ITA 1006/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri V.K. Mangla, Sr. DR
Section 143(3)Section 14ASection 14A(2)

Form No. 69 on or before the 31st day of March, 2023. (2) Form No. 69 shall be furnished electronically to the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) or the person authorized by the Principal Director General of Income-tax (Systems ... Director General of Income-tax (Systems). (3) Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall lay down the procedures and standards for furnishing and verification of Form No. 69 and to ITA Nos. 1006 & 1007/Ahd/2023 Urmin Products Pvt Ltd. Vs. DCIT

DCIT CC-4(4), Mumbai vs. Hazel Mercantile Limited, Mumbai

Accordingly, Additional Ground No 2 raised in appeal preferred by the Assessee for the Assessment Year 2016-17 is allowed,

ITA 3600/MUM/2023[2015-16]Status: DisposedITAT Mumbai30 May 2024AY 2015-16
For Appellant: Shri Rakesh JoshiFor Respondent: Shri P.D. Chougule
Section 10ASection 115JSection 143(3)Section 147Section 148Section 148ASection 149Section 151Section 282ASection 69C

notice or other document is in the attachment, and such electronic record is displayed on the designated website. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the designated e-mail address of the income-tax authority, the designated website