MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

263, Sec. 264, Sec. 245D(4) effectively directed to re- compute the refund determined u/s 143(1) or Sec. 143(3) and to pre-determine the quantum of the refund of the amount due afresh. Thus after receipt of the order under these sections, the tax payable/refund payable would be re-computed as provided u/s 244A(1). And consequently

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

263, Sec. 264, Sec. 245D(4) effectively directed to re- compute the refund determined u/s 143(1) or Sec. 143(3) and to pre-determine the quantum of the refund of the amount due afresh. Thus after receipt of the order under these sections, the tax payable/refund payable would be re-computed as provided u/s 244A(1). And consequently

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

263, Sec. 264, Sec. 245D(4) effectively directed to re- compute the refund determined u/s 143(1) or Sec. 143(3) and to pre-determine the quantum of the refund of the amount due afresh. Thus after receipt of the order under these sections, the tax payable/refund payable would be re-computed as provided u/s 244A(1). And consequently

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

263, or section 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act, on or before the expiry of twelve months from the end of the month in which such order is received or passed by the [Principal Chief Commissioner or Chief Commissioner or] Principal Commissioner or Commissioner

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

263, or section 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act, on or before the expiry of twelve months from the end of the month in which such order is received or passed by the [Principal Chief Commissioner or Chief Commissioner or] Principal Commissioner or Commissioner

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

263, or section 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act, on or before the expiry of twelve months from the end of the month in which such order is received or passed by the [Principal Chief Commissioner or Chief Commissioner or] Principal Commissioner or Commissioner

J. M. HOUSING LIMITED,DELHI vs. PR. CIT (CENTRAL) KNP MEERUT, UTTAR PRADESH

In the result, the appeal of the assessee is allowed

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2021-22] J.M. Housing Limited, Pr.Cit (Central) Kanpur, At Meerut, 312/3T/F5 Pratap Bhawan, Aayakar Bhawan, Bhainsali Ground, Bhahadur Shah Zafar Marg, Vs Meerut, Uttar Pradesh-25001 Central Delhi, Delhi-11002 Pan-Aaccj1692E Assessee Revenue

condone the delay and proceed to adjudicate this appeal. 3. The only issue raised by the assessee through grounds of appeal no.1 to 6 is regarding invocation of her revisionary authority under section 263 by the ld. PCIT, Central Kanpur, at Meerut through his order dated 27.03.2025. As per brief factual matrix of the case, appellant had filed original Return

AMBIENCE DEVELOPERS AND INFRASTRUCTURE PRIVATE LIMITED,DELHI vs. PCIT (CENTRAL) DELHI-2, JHANDEWALAN NEW DELHI, DELHI

263 of the Income Tax Act, 1962 (hereinafter referred to as\n'the Act') arising out of the Assessment Orders dated 03.08.2021 &\nPage 2\nITA Nos.1868 & 1869/Del/2025\nAmbience Developers and Infrastructure Pvt. Ltd. (AY: 2018-19 & 2020-21)\n18.04.2022 passed by the ACIT, Central Circle 20, Delhi under Section\n143(3) of the Act, for Assessment Years

MORPHEUS DEVELOPERS PRIVATE LIMITED,DELHI vs. PR, CIT DELHI-4, DELHI

Appeal is allowed

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2016-17 Morpheus Developers Private Vs Pr. Cit, Ltd., Delhi-4, 1, Main Road, Delhi. Maujpur, Delhi – 110 053. Pan: Aaicm1972A (Appellant) (Respondent) Assessee By : Shri Yudhister Mehtani, Ca Revenue By : Ms Amisha S. Gupt, Cit-Dr Date Of Hearing : 05.08.2025 Date Of Pronouncement : 20.08.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 18.03.2021 Of The Principal Commissioner Of Income-Tax (Hereinafter Referred To As The Ld. Pciit) U/S 263 Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) In Revision No.Pcit, Delhi-4/Revision-263/100000183556/2021 Arising Out Of The Order Dated 29.12.2018 Passed U/S 143(3) Of The Act By The Ito, Ward-17(1), Delhi (Hereinafter Referred To As The Ld. Ao). 2. At The Outset, The Ld. Ar Has Pointed Out That There Was A Delay In Filing The Appeal. On Hearing On The Application For Condonation Of Delay, We Find That Primarily For The Reason That There Were Some Issues Pending Before The National Company Law Tribunal Followed By Appeal, There Could Not Be Adequate Representation Of The Assessee. In Fact, In January, 2023, The Greater Noida Authority Had Cancelled The Plot On Which The Company Was Running The Project. Thus, We Are Of The Considered View That The Delay Although Of Substantial Period Of Around 746 Days, Deserves To Be Condoned.

delay although of substantial period of around 746 days, deserves to be condoned. 3. On hearing the ld. AR, we find that his contention primarily was that the ld.PCIT has issued notice u/s 263 of the Act in a mechanical manner merely accepting the proposal of the AO. The ld. DR has opposed the same and submitted that

PROVIDENT INV. & INDUSTRIES (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result ground No. 5 of the appeal of the assessee is dismissed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiprovident Inv & Industries P Ltd, Vs. Ito, Ward-14(2), 4Th Floor, Ito, A-49, Mohan Cooperative Industrial Estate, Mathura Road, New Delhi Cr Building, New Delhi Pan:Aabcj4816P (Appellant) (Respondent)

condoned the delay in filing the appeal. 4. The assessee is a private limited company who filed its return of income declaring loss of Rs. 129603/- on 30.09.2008. Subsequently, on 16.12.2010 the ld Assessing Officer, during the course of assessment proceedings, found that there are complexity in the accounts of the assessee and in the interest of revenue its books

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

263 of the Act. The Tribunal followed its first order dated 06.05.2009 and allowed the appeals of the assessee. In the first order, the Tribunal held that the assessee was entitled to registration under section 12A and section 80G of the Act and that the delay in making the application for such registration was condoned. This was the order passed

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

263 of the Act. The Tribunal followed its first order dated 06.05.2009 and allowed the appeals of the assessee. In the first order, the Tribunal held that the assessee was entitled to registration under section 12A and section 80G of the Act and that the delay in making the application for such registration was condoned. This was the order passed

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

263 of the Act. The Tribunal followed its first order dated 06.05.2009 and allowed the appeals of the assessee. In the first order, the Tribunal held that the assessee was entitled to registration under section 12A and section 80G of the Act and that the delay in making the application for such registration was condoned. This was the order passed

NKC PROJECTS PRIVATE LIMITED,JAIPUR vs. PCIT DELHI-4, DELHI

In the result, the appeal of the assessee is allowed

Delay condoned. This special leave petition is misconceived and is completely contrary to the law pertaining to Section 263 of the Income Tax Act, 1961. The notice under Section 148 of the 1961 Act referred to two reasons. The first reason was with regard to non-declaration of the account in ING Vysya Bank with a credit of Rs.70

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SMT. SANGEETA SAWHNEY

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

263. Therein it was observed that an arbitral decision must not be perverse or so irrational that no reasonable person would have arrived at the same. It was observed that if an award is perverse, it would be against the public policy of India. Digitally Signed By:NEERU Signing Date:04.04.2026 12:18:42 Signature Not Verified O.M.P. (COMM) 73/2024

AMBIENCE DEVELOPERS AND INFRASTRUCTURE PRIVATE LIMITED,DELHI vs. PCIT (CENTRAL), DELHI-2 JHANDEWALAN, NEW DELHI, DELHI

263 of the Income Tax Act, 1962 (hereinafter referred to as\n'the Act') arising out of the Assessment Orders dated 03.08.2021 &\nPage 2\n18.04.2022 passed by the ACIT, Central Circle 20, Delhi under Section\n143(3) of the Act, for Assessment Years 2018-19 & 2020-21 respectively.\n2. Both the appeals are found to be barred by limitation

MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI

In the result, appeal filed by the assessee is allowed

Delay condoned. This special leave petition is misconceived and is completely contrary to the law pertaining to Section 263 of the Income Tax Act, 1961. The notice under Section 148 of the 1961 Act referred to two reasons. The first reason was with regard to non-declaration of the account in ING Vysya Bank with a credit of Rs.70

PAWAN KUMAR HUF,DAYANAND NAGAR vs. PRINCIPAL COMMISSIONER INCOME TAX , GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: BEFORESHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ANDSHRI SUDHIR KUMAR (Judicial Member)

263 of the Act and there by directing the Assessing officer to frame the assessment order afresh. The appeal is time barred by five days only. 2. Heard the parties. At the outset, Ld. counsel for the assessee orally made the request to Bench to condone the delay. The request is allowed and the delay is condoned in filing

AMBAWATT BUILDWELL PVT. LTD.,NEW DELHI vs. PR. CIT (C), GURGAON

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

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2014-15 Ambawatt Buildwell Pvt. Ltd., Vs Pr. Cit (C), Kh 267, 1St Floor, 7Th Floor, Hsiidc Building, Chatterpur Enclave, Udyog Vihar, Phase-V, Mehrauli, Gurgaon. New Delhi. Pan: Aagca0991B (Appellant) (Respondent) Assessee By : Shri P.C. Yadav, Advocate Revenue By : Shri Satpal Gulati, Cit, Dr Date Of Hearing : 10.03.2021 Date Of Pronouncement : 21.05.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17Th February, 2017 Passed U/S 263 Of The Act By The Cit, Central, Gurgaon, Relating To Assessment Year 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Real Estate. It Filed Its Return Of Income On 30Th September, 2014, Declaring Nil Income. The Case Of The Assessee Was Selected For Compulsory Scrutiny & A Notice U/S 143(2) Of The Act Was Issued To The Assessee On 20Th September, 2015. Notice U/S 142(1) Along With A Questionnaire Was Also Issued On 12Th May, 2016. In Response To The Statutory Notices Issued By The Ao, The Assessee Appeared Before Him From Time To Time & Furnished Replies Which Were Kept On Record. The Ao, On The Basis Of Various Details Furnished Before Him, Disallowed An Amount Of Rs.3,91,936/- U/S 40A(3) Out Of Car Repairs & Maintenance & Determined The Total Loss Of The Assessee At Rs.94,25,270/- As Against The Returned Loss Of Rs.98,17,203/-.

1) (b)/143(3), which provisions are exclusively applicable for framing the assessment of the year of search. 2. On the facts and under the circumstances of the case, the jurisdiction assumed by the CIT u/s 263 against the order of the AO dated 30.08.2016, passed under section 143(3) is void ab initio as no notice of section 153C