Which cases are most cited on Section 263(1)?

Vedanta Ltd. v. CIT (124 Taxmann.com 435) — 35 citing judgments; PCIT v. Zuari Maroc Phosphates Ltd. (126 Taxmann.com 170) — 9 citing judgments; CIT(E) v. Slum Rehabilitation Authority (107 Taxmann.com 18) — 3 citing judgments; CIT, Mumbai v. Chandan Magraj Parmar (135 Taxmann.com 55) — 3 citing judgments; CIT v. Nirma Chemicals Works (P.) Ltd. (182 Taxmann.com 183) — 3 citing judgments.

How many judgments are there on Section 263(1)?

BharatTax indexes 33 ITAT, High Court and Supreme Court judgments that turn on Section 263(1) of the Income Tax Act, 1961.

Section 263(1) of the Income Tax Act

Q: What is the leading case on Section 263(1) of the Income Tax Act?

Vedanta Ltd. v. CIT (124 Taxmann.com 435) is the decision most relied on for Section 263(1), cited in 35 judgments. A revision under section 263 by the Principal Commissioner of Income Tax requires both an assessment order that is erroneous and prejudicial to the interest of the revenue. The Principal Commissioner must demonstrate a lack of inquiry or inadequate investigation by the Assessing Officer.

The decision most relied on for Section 263(1) is Vedanta Ltd. v. CIT (124 Taxmann.com 435), cited in 35 of the 33 judgments on BharatTax that turn on this section.

Leading authorities on Section 263(1)

Vedanta Ltd. v. CIT

124 Taxmann.com 435 · 2021 · High Court

citing judgments

A revision under section 263 by the Principal Commissioner of Income Tax requires both an assessment order that is erroneous and prejudicial to the interest of the revenue. The Principal Commissioner must demonstrate a lack of inquiry or inadequate investigation by the Assessing Officer.

PCIT v. Zuari Maroc Phosphates Ltd.

126 Taxmann.com 170 · 2021 · High Court

citing judgments

CIT(E) v. Slum Rehabilitation Authority

107 Taxmann.com 18 · 2019 · High Court

citing judgments

CIT, Mumbai v. Chandan Magraj Parmar

135 Taxmann.com 55 · 2022 · High Court

citing judgments

CIT v. Nirma Chemicals Works (P.) Ltd.

182 Taxmann.com 183 · 2009 · High Court

citing judgments

Judgments on Section 263(1)

MEASAGE.OSAKA ALLOYS AND STEEL (P) LTD,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, JALANDHAR

The appeal stand dismissed

ITA 347/ASR/2019[2013-14]Status: DisposedITAT Amritsar20 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm आयकर अपील सं. / Ita No.347/Asr/2019 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Osaka Alloys & Steel (P) Ltd. Dcit Circle - Ii बनाम/ 428, Mota Singh Nagar, Jalandhar Jalandhar Punjab - 144001 C/O Bhagat & Co. (Ca) Vs. 16 Brij Nagar, Jalandhar, Punjab - 144001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-7097-G (अपीलाथ"/Appellant) (" थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Adjournment Request " थ"कीओरसे/Respondent By : Sh. Farhat Khan (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-02-2026 घोषणाकीतारीख /Date Of Pronouncement 20.02.2026 : आदेश / O R D E R

For Appellant: Adjournment requestFor Respondent: Sh. Farhat Khan (CIT) - Ld. DR

Section 115JSection 143(3)Section 263Section 263(1)Section 264Section 80I

SHANTI RICE MILLS,KARNAL vs. PR.CIT , KARNAL

In the result, the appeal of the assessee is dismissed

ITA 1162/DEL/2020[2015-16]Status: DisposedITAT Delhi22 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 143(3)Section 263Section 263(1)

AAHANA SALES PRIVATE LIMITED,AHMEDABAD vs. PCIT(CENTRAL), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 878/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2018-19

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2018-19 Aahana Sales Private Limited Pr.Cit(Central) 3, Bhavya Enclave Vs. Ahmedabad. Vidhya Vihar Society Usmanpura Ahmedabad. Pan : Aajca 1231 B (Applicant) (Responent) Assessee By : Shri Vivek Chavda, Ar Revenue By : Shri R.P. Rastogi, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 11/11/2025 घोषणा क" तारीख /Date Of Pronouncement: 28 /11/2025 आदेश/O R D E R Per Makarand V.Mahadeokar, Am:

For Appellant: Shri Vivek Chavda, ARFor Respondent: Shri R.P. Rastogi, CIT-DR

Section 143(1)Section 144Section 147Section 148Section 263Section 263(1)

YASHWANTRAO CHAVAN MAHARASHTRA OPEN UNIVERSITY,NASHIK vs. COMMISSIONER OF INCOME TAX,-EXEMPTION, PUNE, PUNE

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

ITA 1386/PUN/2025[2021-22]Status: DisposedITAT Pune11 Aug 2025AY 2021-22

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sharad A. ShahFor Respondent: Shri Amit Bobde

Section 11Section 143(2)Section 143(3)Section 263

ACC MINERAL RESOURCES LIMITED ,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX, MUMBAI-1, MUMBAI

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

ITA 2687/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Jul 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am Acc Minerals Resources Limited Principal Commissioner Of Income 121, Cement House, Maharshi Karve Tax, Mumbai – 400 001. Vs. Road, Church Gate, Mumbai – 400020. Pan/Gir No. Aaact2214N (Appellant) : (Respondent) Assessee By : Shri Saurabh Soparkar (Virtually Appear) Respondent By : Shri Shekhar L. Gajbhiye, Cit Dr Date Of Hearing : 29.04.2025 Date Of Pronouncement : 24.07.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Principal Commissioner Of Income Tax, Mumbai -1 (‘Ld. Pcit’ For Short), Passed U/S.263 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. In Law & In The Facts & Circumstances Of The Appellant'S Case, Impugned Order U/S. 263 Of The Act Passed By Pcit-1, Mumbai Is Bad In Law & Deserves To Be Quashed. 2. In Law & In The Facts & Circumstances Of The Appellant'S Case, The Pcit-1, Mumbai Has Erred In Setting Aside The Assessment Order Dated 20.04.2021 Passed By The Assessing Officer Without Considering The Fact That The Assessing Officer During The Course Of Assessment Proceedings Has Already Gone Through Issue

For Appellant: Shri Saurabh Soparkar (Virtually appear)For Respondent: Shri Shekhar L. Gajbhiye, CIT DR

Section 142(1)Section 143(2)Section 143(3)Section 263Section 35D

BHARATH RASIKLAL SHAH,COCHIN vs. PCIT KOCHI-1, KOCHI

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

ITA 744/COCH/2024[2017-18]Status: DisposedITAT Cochin10 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Advocate &

Section 143Section 143(3)Section 144Section 147Section 194ASection 263Section 263(1)

PAULPANDIAN UTHAMARAJ WINSTON,CHENNAI vs. PCIT, CENTRAL CIRCLE-1, CHENNAI

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

ITA 424/CHNY/2025[2016-17]Status: DisposedITAT Chennai03 Jun 2025AY 2016-17

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT

Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

PAULPANDIAN UTHAMARAJ WINSTON,CHENNAI vs. PCIT, CENTRAL CIRCLE-1, CHENNAI

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

ITA 423/CHNY/2025[2015-16]Status: DisposedITAT Chennai03 Jun 2025AY 2015-16

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT

Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

M/S. BLUERAY TRADING PVT LTD.,MAHARASTRA vs. THE PR. CIT (CENTRAL), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 219/AHD/2021[2010-11]Status: DisposedITAT Ahmedabad22 May 2025AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri K C Thaker, A.RFor Respondent: Shri V. Nandakumar, CIT DR

Section 143(3)Section 263Section 263(1)Section 68

USUF TRADING CO.,,MURSHIDABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA - 1,, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 396/KOL/2025[2017-18]Status: DisposedITAT Kolkata13 May 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Principal Commissioner Of Income Tax, Kolkata - 1, Usuf Trading Co., Office Of The Income Tax Officer, Near Railway Station, Dhuliyan Ward - 42(1), Murshidabad, 39, Jangipur, Murshidabad, Vs. R.N. Tagore Road, Behrampur, West Bengal, 742202 Murshidabad, West Bengal, 742101 (Appellant) (Respondent) Pan No. Aacfu4764B Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Sanat Raha, Cit (Dr) Date Of Hearing: 07.05.2025 Date Of Pronouncement : 13.05.2025

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Sanat Raha, CIT (DR)

Section 142(1)Section 143(3)Section 194CSection 194C(6)Section 263Section 263(2)Section 40A(3)

SMT. SHIPRA VIG,YAMUNA NAGAR vs. PR. CIT, PANCHKULA

In the result, appeal of the Assessee is allowed

ITA 411/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh11 Apr 2025AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 143(3)Section 263Section 263(1)

DAKSHAYANI HORTICULTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, ITA.No.1333/Hyd

ITA 1333/HYD/2024[2019-20]Status: DisposedITAT Hyderabad09 Apr 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR

Section 1Section 132Section 143(2)Section 153CSection 153DSection 263

SPARK VIDYUTH PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, ITA.No.1322 & 1323/Hyd

ITA 1330/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR

Section 132Section 153CSection 153DSection 263

PRAYAGA GREEN MEADOWS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, ITA.No.1333/Hyd

ITA 1328/HYD/2024[2019-20]Status: DisposedITAT Hyderabad09 Apr 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR

Section 1Section 132Section 143(2)Section 153CSection 153DSection 263

SMS GROUP GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-3(1)(2), NEW DELHI

ITA 7569/DEL/2017[2013-14]Status: DisposedITAT Delhi09 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

SMS GROUP GMBH,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

ITA 256/DEL/2017[2012-13]Status: DisposedITAT Delhi09 Apr 2025AY 2012-13

Section 143(3)Section 144CSection 144C(1)Section 263(1)

JINDAL POLYBUTTONS PVT LTD,DELHI vs. PCIT, ROHTAK

In the result, both the assessee's appeals stand allowed

ITA 2644/DEL/2024[2015-16]Status: DisposedITAT Delhi21 Mar 2025AY 2015-16

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

Section 143(3)Section 144BSection 147Section 263Section 263(2)Section 69C

JINDAL POLYBUTTONS PVT LTD,DELHI vs. PR CIT, ROHTAK

In the result, both the assessee's appeals stand allowed

ITA 2643/DEL/2024[2014-15]Status: DisposedITAT Delhi21 Mar 2025AY 2014-15

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

Section 143(3)Section 144BSection 147Section 263Section 263(2)Section 69C

INCOME TAX OFFICER-42(2)(3), KAUTILYA BHAVAN, BKC vs. KAUSHIK BALUBHAI MADHWANI, GIRGAON, MUMBAI

In the result, appeal of the revenue is dismissed

ITA 2645/MUM/2023[2015-16]Status: DisposedITAT Mumbai20 Mar 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2015-16 Income Tax Officer-42(2)(3) Kaushik Balubhai Madhwani Kautilya Bhavan, G-Block, 364, Cigaratewala Bldg, S.V.P. Vs. Bkc, Bandra Kurla Complex, Rd., Girgaon, Mumbai- 400004 Bandra East Mumbai-400051 Pan No. Aetpm 0755 P Appellant Respondent

For Appellant: Mr. Sharwan Kumar JhaFor Respondent: 19/03/2025

Section 132(4)Section 143(3)Section 147Section 68

SBS BIOTECH UNIT II,SIRMOUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 413/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Feb 2025AY 2017-18

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

For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Abhishek Pal Garg, DR

Section 143(1)Section 143(2)Section 147Section 148Section 263Section 801CSection 80I

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