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No Addition, No Revision: PCIT Action Fails for Want of Error and Prejudice
Case Law Details
- Case Name
- Jalpa Uttapal Patel Vs PCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Ahmedabad
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Jalpa Uttapal Patel Vs PCIT (ITAT Ahmedabad)
No Addition, No Revision: ITAT Ahmedabad Quashes PCIT’s 263 Action in Alleged Bogus Purchase Case
ITAT Ahmedabad “D” Bench, in Jalpa Uttapal Patel vs Pr. CIT, Ahmedabad-1 (ITA No. 720/Ahd/2025, AY 2018-19, order dated 23-12-2025), set aside the revision order u/s 263, holding that the PCIT had wrongly assumed revisionary jurisdiction despite a proper and reasoned assessment by the AO.
The case was originally reopened u/s 147 based on Insight Portal information alleging bogus purchase/sale transactions of ₹1.84 crore with M/s Kapishwar Steels...
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