(1) CIT v. Premier Mills

296 ITR 157High Court2008#9879 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 143(3)Section 147Section 148Section 10BSection 139Section 142Section 150(1)Section 250

Issues it is cited on

beyond four yearsmaterial facts necessary for assessmentreason to believereopening of assessmentsection 148section 147section 143section 14section 143(3)indiatotal income

Judgments citing (1) CIT v. Premier Mills

SOUTHERN ENTERPRISES,CHENNAI vs. ACIT NON CORPORATE WARD 22, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 2941/CHNY/2017[2009-10]Status: DisposedITAT Chennai04 Feb 2026AY 2009-10

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Ms. S. Sanchitha for Mr. R. SivaramanFor Respondent: Mr. Praveen. S, JCIT
Section 10BSection 142(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी प"ावती. एस., लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY. S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2941/Chny/2017 िनधा"रणवष"/Assessment Year: 2009-10 v. Southern Enterprises, The ACIT, 1/580, 7th Street, Non-Corporate Ward-22, Veerabathran Nagar, Chennai. Mambakkam Main Road, Chennai-600 100. [PAN: AAAFS 8609 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. S. Sanchitha for Mr. R. Sivaraman, Advocate ""यथ" क" ओर से /R…

THARMARAJ GOPI,CHENNAI vs. ITO, NCW-8(2), CHENNAI

The appeal of the assessee is allowed

ITA 682/CHNY/2025[2014-15]Status: DisposedITAT Chennai16 Jul 2025AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.682/Chny/2025 Assessment Year: 2014-15 Tharmaraj Gopi, Vs. Income Tax Officer, Plot No.1, Bharathidasan 1St Street, Non-Corp Ward-8(2), Kandasamy Nagar, Chennai. Poonamallee, Chennai-600 056. [Pan: Akqpg3889D]

For Appellant: Mr. Y.Sridhar, F.C.AFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 143(1)Section 143(3)Section 147Section 148Section 150(1)

…part of the assessee to disclose fully and truly all material facts. in this case there is no finding that there is failure on the part of the assessee to disclose fully and truly all material facts". (c) CIT v. Premier Mills Ltd. [2009] 179 Taxman 13/[2008] 296 ITR 157 (Mad.) "6. In case where the assessment is completed under section 143(3) of the Income-tax Act, the reopening of the assessment under section 148 beyond the period of four years at the end of the relevant assessment year can be sustained only if it is established that there is a failure on the part of the assessee to disclose fully and truly all…

ACIT,CORPORATE CORPORATE CIRCLE -1 (1), CHENNAI vs. FL SMIDTH PRIVATE LIMITED, KANCHIPURAM

In the result, the appeal filed by the Revenue is dismissed and the cross objection filed by the assessee is partly-allowed

ITA 1827/CHNY/2024[2011-12]Status: DisposedITAT Chennai26 Nov 2024AY 2011-12

Bench: Shri George George Kand Shri S.R. Raghunatha

For Appellant: Shri Rakesh Gupta, FCA &For Respondent: Shri M. Murali, CIT
Section 143(3)Section 147Section 148Section 250

…the income has escaped assessment by reason of failure on the part of the assessee to disclose fully and truly all material facts necessary for its assessment. i) The Hon’ble High Court of Madras in the case of CIT vs. Premier Mills Ltd., reported in [2008] 296 ITR 157, has observed as under:- & CO No.67/CHNY/2024 “In case where the assessment is completed under Section 143(3) of the Income-tax Act, the reopening of the assessment under Section 148 beyond the period of four years at the end of the relevant assessment year can be sustained only if it is established that there is a failure on the part of the ass…

HEMALATHA RAJAN,CHENNAI vs. DCIT CORPORATE CIRCLE 4(1), CHENNAI

In the result, the ITA No

ITA 668/CHNY/2019[2009-10]Status: DisposedITAT Chennai17 Oct 2019AY 2009-10

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. Vikram Vijayaraghavan, AdvFor Respondent: Shri. R. Clement Ramesh
Section 143(3)Section 147

…nt and reassessment proceedings were initiated on mere change of opinion on the same set of facts. Therefore, the reassessment proceedings are not valid in law. In support of this, he relied on the following plethora of case laws. 01. CIT vs. Premier Mills, 296 ITR 157 (Mad) 02. Mercury Travels Ltd vs. CIT, 258 ITR 533 (Cal) 03. CIT vs. Indian Overseas Bank Ltd, 252 ITR 640 (Mad) 04. CIT vs. Siva Traders, 255 ITR 77 (Ker) 05. CIT vs. Fenner India Ltd, 241 ITR 672 (Mad) 06. CIT vs. Froamer France, 264 ITR 566 (SC) 07. CIT vs. T.N. Transport Develop Finance Corp Ltd, 306 ITR 136 (Mad) and he further relied on th…

KARUPPUSAMY PANDIARAJAN,CHENNAI vs. DCIT CORPORATE CIRCLE 4(1), CHENNAI

In the result, the ITA No

ITA 667/CHNY/2019[2009-10]Status: DisposedITAT Chennai17 Oct 2019AY 2009-10

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. Vikram Vijayaraghavan, AdvFor Respondent: Shri. R. Clement Ramesh
Section 143(3)Section 147

…nt and reassessment proceedings were initiated on mere change of opinion on the same set of facts. Therefore, the reassessment proceedings are not valid in law. In support of this, he relied on the following plethora of case laws. 01. CIT vs. Premier Mills, 296 ITR 157 (Mad) 02. Mercury Travels Ltd vs. CIT, 258 ITR 533 (Cal) 03. CIT vs. Indian Overseas Bank Ltd, 252 ITR 640 (Mad) 04. CIT vs. Siva Traders, 255 ITR 77 (Ker) 05. CIT vs. Fenner India Ltd, 241 ITR 672 (Mad) 06. CIT vs. Froamer France, 264 ITR 566 (SC) 07. CIT vs. T.N. Transport Develop Finance Corp Ltd, 306 ITR 136 (Mad) and he further relied on th…

LATHA SUNDAR,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessee are allowed

ITA 1393/CHNY/2017[2008-09]Status: DisposedITAT Chennai05 Apr 2018AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.1393, 1394 & 1395/Chny/2017 "नधा"रण वष" /Assessment Years : 2008-09, 2009-10 & 2010-11

For Appellant: Ms. Ruby George, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.1393, 1394 & 1395/CHNY/2017 "नधा"रण वष" /Assessment years : 2008-09, 2009-10 & 2010-11 Latha Sundar, Vs. The Income Tax Officer, 522, 26th Street, Non Corporate Ward 8(4) Asthalakshmi Nagar, Chennai. Alapakkam, Chennai 600 116. [PAN AWHPS 0612H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. M. Karunakaran, Adv. अपीलाथ" क"…

ACIT, CHENNAI vs. M/S. NEYVELI LIGNITE CORPORATION LTD., NEYVELI

In the result, the Revenue’s appeals in ITA Nos

ITA 222/CHNY/2009[2000-01]Status: DisposedITAT Chennai26 Jun 2015AY 2000-01

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment Years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/S. Neyveli Lignite Of Income Tax, Corporation Ltd, Company Circle Iv(4), Neyveli 607 801. Chennai

For Respondent: Shri. E.S. Nagendra Prasad
Section 31Section 37

…cannot be any failure on the part of the assessee in furnishing all necessary I.T.A.No. 374/04, 529/06, 222/09, :- 16 -: 782/05 & 177/09. information required for the purpose of assessment. He relied on the following judgments:- (1) CIT vs. Premier Mills, 296 ITR 157 (Mad) (2) CIT vs. Elgi Finance, 286 ITR 674 (Mad) (3) Mercury Travels Ltd vs. CIT, 258 ITR 533 (Cal) (4) CIT vs. Indian Overseas Bank , 252 ITR 640 (Mad) (5) CIT vs. Siva Traders, 255 ITR 77 (Ker) (6) CIT vs Fenner India Ltd, 241 ITR 672 (Mad) (7) CIT vs. Froamer France, 264 ITR 566 (SC) (8) CIT vs. T.N. Transport Develop Fiance Corp. Ltd 306 ITR…

M/S. NEYVELI LIGNITE CORPORATIONLIMITED,NEYVELI vs. ACIT, CHENNAI

In the result, the Revenue’s appeals in ITA Nos

ITA 177/CHNY/2009[2001-02]Status: DisposedITAT Chennai26 Jun 2015AY 2001-02

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment Years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/S. Neyveli Lignite Of Income Tax, Corporation Ltd, Company Circle Iv(4), Neyveli 607 801. Chennai

For Respondent: Shri. E.S. Nagendra Prasad
Section 31Section 37

…cannot be any failure on the part of the assessee in furnishing all necessary I.T.A.No. 374/04, 529/06, 222/09, :- 16 -: 782/05 & 177/09. information required for the purpose of assessment. He relied on the following judgments:- (1) CIT vs. Premier Mills, 296 ITR 157 (Mad) (2) CIT vs. Elgi Finance, 286 ITR 674 (Mad) (3) Mercury Travels Ltd vs. CIT, 258 ITR 533 (Cal) (4) CIT vs. Indian Overseas Bank , 252 ITR 640 (Mad) (5) CIT vs. Siva Traders, 255 ITR 77 (Ker) (6) CIT vs Fenner India Ltd, 241 ITR 672 (Mad) (7) CIT vs. Froamer France, 264 ITR 566 (SC) (8) CIT vs. T.N. Transport Develop Fiance Corp. Ltd 306 ITR…

ACIT, CHENNAI vs. M/S. NEYVELI LIGNITE CORPORATION LIMITED, NEYVELI

In the result, the Revenue’s appeals in ITA Nos

ITA 529/CHNY/2006[2002-03]Status: DisposedITAT Chennai26 Jun 2015AY 2002-03

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment Years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/S. Neyveli Lignite Of Income Tax, Corporation Ltd, Company Circle Iv(4), Neyveli 607 801. Chennai

For Respondent: Shri. E.S. Nagendra Prasad
Section 31Section 37

…cannot be any failure on the part of the assessee in furnishing all necessary I.T.A.No. 374/04, 529/06, 222/09, :- 16 -: 782/05 & 177/09. information required for the purpose of assessment. He relied on the following judgments:- (1) CIT vs. Premier Mills, 296 ITR 157 (Mad) (2) CIT vs. Elgi Finance, 286 ITR 674 (Mad) (3) Mercury Travels Ltd vs. CIT, 258 ITR 533 (Cal) (4) CIT vs. Indian Overseas Bank , 252 ITR 640 (Mad) (5) CIT vs. Siva Traders, 255 ITR 77 (Ker) (6) CIT vs Fenner India Ltd, 241 ITR 672 (Mad) (7) CIT vs. Froamer France, 264 ITR 566 (SC) (8) CIT vs. T.N. Transport Develop Fiance Corp. Ltd 306 ITR…

M/S. NEYVELI LIGNITE CORPORATION LIMITED,NEYVELI vs. ITO, CUDDALORE

In the result, the Revenue’s appeals in ITA Nos

ITA 782/CHNY/2005[-]Status: DisposedITAT Chennai26 Jun 2015

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment Years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/S. Neyveli Lignite Of Income Tax, Corporation Ltd, Company Circle Iv(4), Neyveli 607 801. Chennai

For Respondent: Shri. E.S. Nagendra Prasad
Section 31Section 37

…cannot be any failure on the part of the assessee in furnishing all necessary I.T.A.No. 374/04, 529/06, 222/09, :- 16 -: 782/05 & 177/09. information required for the purpose of assessment. He relied on the following judgments:- (1) CIT vs. Premier Mills, 296 ITR 157 (Mad) (2) CIT vs. Elgi Finance, 286 ITR 674 (Mad) (3) Mercury Travels Ltd vs. CIT, 258 ITR 533 (Cal) (4) CIT vs. Indian Overseas Bank , 252 ITR 640 (Mad) (5) CIT vs. Siva Traders, 255 ITR 77 (Ker) (6) CIT vs Fenner India Ltd, 241 ITR 672 (Mad) (7) CIT vs. Froamer France, 264 ITR 566 (SC) (8) CIT vs. T.N. Transport Develop Fiance Corp. Ltd 306 ITR…

ACIT, CHENNAI vs. M/S. NEYVELI LIGNITE CORPORATION LIMITED, NEYVELI

In the result, the Revenue’s appeals in ITA Nos

ITA 374/CHNY/2004[2001-02]Status: DisposedITAT Chennai26 Jun 2015AY 2001-02

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment Years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/S. Neyveli Lignite Of Income Tax, Corporation Ltd, Company Circle Iv(4), Neyveli 607 801. Chennai

For Respondent: Shri. E.S. Nagendra Prasad
Section 31Section 37

…cannot be any failure on the part of the assessee in furnishing all necessary I.T.A.No. 374/04, 529/06, 222/09, :- 16 -: 782/05 & 177/09. information required for the purpose of assessment. He relied on the following judgments:- (1) CIT vs. Premier Mills, 296 ITR 157 (Mad) (2) CIT vs. Elgi Finance, 286 ITR 674 (Mad) (3) Mercury Travels Ltd vs. CIT, 258 ITR 533 (Cal) (4) CIT vs. Indian Overseas Bank , 252 ITR 640 (Mad) (5) CIT vs. Siva Traders, 255 ITR 77 (Ker) (6) CIT vs Fenner India Ltd, 241 ITR 672 (Mad) (7) CIT vs. Froamer France, 264 ITR 566 (SC) (8) CIT vs. T.N. Transport Develop Fiance Corp. Ltd 306 ITR…