1. Kalyanji Mavji& Co. v. CIT

247 ITR 818Supreme Court of India2001#908 most cited

What is 1. Kalyanji Mavji& Co. v. CIT authority for?

Reassessment proceedings are not a change of opinion if the original assessment did not arrive at a positive or negative finding on the issue.

116

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

Kalyanji Mavji · Esskat Engineering Pvt. Ltd. v. CIT · ITO v. Purushottam Das Bangur · change of opinion · reassessment · original assessment · Section 147 · failure to fully and truly disclose

Sections most often in play

Section 147Section 148Section 143(3)Section 139Section 142(1)Section 143(1)Section 143(2)Section 133A

Issues it is cited on

fresh tangible materialfirst proviso to section 147material facts necessary for assessmentbeyond four yearsmere change of opinionkelvinatorfull and true disclosurelive linkshort term capital gainssection 11(5)within four yearschange of opinion

Judgments citing 1. Kalyanji Mavji& Co. v. CIT

Vipul Impex & Infrabuild Ltd., Mumbai vs. ACIT-4(2), Mumbai

The appeals of the Revenue are allowed for statistical purposes

ITA 3005/MUM/2016[2008-09]Status: DisposedITAT Mumbai16 May 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 143(2)Section 144Section 147Section 148Section 40A(3)

…al available on record, clearly indicates that income chargeable to tax had escaped assessment, therefore, the ld. Assessing Officer was within his jurisdiction to reopen the assessment. The Hon’ble Apex Court in Ess Ess Kay Engineering Co. Pvt. Ltd. (2001) 247 ITR 818 (SC) held that merely because the case of the assessee was correct in original assessment for the relevant assessment year, it does not preclude the ITO ITA Nos.2313 to 2315 and 3004 to 10 3006/Mum/2016 M/s Vipul Impex & Infrabuild Ltd. to reopen the assessment of an earlier year on the basis of finding of his fact that fresh material came to hi…

Vipul Impex & Infrabuild Ltd., Mumbai vs. ACIT-4(2), Mumbai

The appeals of the Revenue are allowed for statistical purposes

ITA 3004/MUM/2016[2007-08]Status: DisposedITAT Mumbai16 May 2018AY 2007-08

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 143(2)Section 144Section 147Section 148Section 40A(3)

…al available on record, clearly indicates that income chargeable to tax had escaped assessment, therefore, the ld. Assessing Officer was within his jurisdiction to reopen the assessment. The Hon’ble Apex Court in Ess Ess Kay Engineering Co. Pvt. Ltd. (2001) 247 ITR 818 (SC) held that merely because the case of the assessee was correct in original assessment for the relevant assessment year, it does not preclude the ITO ITA Nos.2313 to 2315 and 3004 to 10 3006/Mum/2016 M/s Vipul Impex & Infrabuild Ltd. to reopen the assessment of an earlier year on the basis of finding of his fact that fresh material came to hi…

DCIT Cir. 4(3)(2), Mumbai vs. Vipul Impex & Infrabuild Ltd., Mumbai

The appeals of the Revenue are allowed for statistical purposes

ITA 2315/MUM/2016[2010-11]Status: DisposedITAT Mumbai16 May 2018AY 2010-11

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 143(2)Section 144Section 147Section 148Section 40A(3)

…al available on record, clearly indicates that income chargeable to tax had escaped assessment, therefore, the ld. Assessing Officer was within his jurisdiction to reopen the assessment. The Hon’ble Apex Court in Ess Ess Kay Engineering Co. Pvt. Ltd. (2001) 247 ITR 818 (SC) held that merely because the case of the assessee was correct in original assessment for the relevant assessment year, it does not preclude the ITO ITA Nos.2313 to 2315 and 3004 to 10 3006/Mum/2016 M/s Vipul Impex & Infrabuild Ltd. to reopen the assessment of an earlier year on the basis of finding of his fact that fresh material came to hi…

DCIT Cir. 4(3)(2), Mumbai vs. Vipul Impex & Infrabuild Ltd., Mumbai

The appeals of the Revenue are allowed for statistical purposes

ITA 2314/MUM/2016[2007-08]Status: DisposedITAT Mumbai16 May 2018AY 2007-08

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 143(2)Section 144Section 147Section 148Section 40A(3)

…al available on record, clearly indicates that income chargeable to tax had escaped assessment, therefore, the ld. Assessing Officer was within his jurisdiction to reopen the assessment. The Hon’ble Apex Court in Ess Ess Kay Engineering Co. Pvt. Ltd. (2001) 247 ITR 818 (SC) held that merely because the case of the assessee was correct in original assessment for the relevant assessment year, it does not preclude the ITO ITA Nos.2313 to 2315 and 3004 to 10 3006/Mum/2016 M/s Vipul Impex & Infrabuild Ltd. to reopen the assessment of an earlier year on the basis of finding of his fact that fresh material came to hi…

DCIT Cir. 4(3)(2), Mumbai vs. Vipul Impex & Infrabuild Ltd., Mumbai

The appeals of the Revenue are allowed for statistical purposes

ITA 2313/MUM/2016[2008-09]Status: DisposedITAT Mumbai16 May 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 143(2)Section 144Section 147Section 148Section 40A(3)

…al available on record, clearly indicates that income chargeable to tax had escaped assessment, therefore, the ld. Assessing Officer was within his jurisdiction to reopen the assessment. The Hon’ble Apex Court in Ess Ess Kay Engineering Co. Pvt. Ltd. (2001) 247 ITR 818 (SC) held that merely because the case of the assessee was correct in original assessment for the relevant assessment year, it does not preclude the ITO ITA Nos.2313 to 2315 and 3004 to 10 3006/Mum/2016 M/s Vipul Impex & Infrabuild Ltd. to reopen the assessment of an earlier year on the basis of finding of his fact that fresh material came to hi…

Asst CIT Cir 3, Kalyan vs. Rich & Royal, Kalyan

In the result appeal of the revenue is dismissed in the manner indicated above

ITA 1007/MUM/2016[2007-08]Status: DisposedITAT Mumbai02 Apr 2018AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1007/Mum/2016 (नििाारण वर्ा / Assessment Year: 2007-08) Acit Cir 3 बिाम/ M/S. Rich & Royal 2N D Floor, Rani Mansion, The Raymond Shop, Murbad Road, Kalyan(W), Zojwalla Complex, V. Dist Thane 421301 Agra Road, Kalyan (W) 421301 स्थायी ऱेखा सं./ Pan : Aadfr3357G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Subodh RatnaparkhiFor Respondent: Shri. Saurabh Kumar Rai
Section 131Section 133(6)Section 143(3)Section 148Section 43B

…erial available on record, clearly indicates that income chargeable to tax had escaped assessment,therefore, the ld. Assessing Officer was within his jurisdiction to reopen the assessment. The Hon‟ble Apex Court in Ess Ess Kay Engineering Co. Pvt. Ltd. (2001) 247 ITR 818 (SC) held that merely because the case of the assessee was correct in original assessment for the relevant assessment year, it does not preclude the ITO to reopen the assessment of an earlier year on the basis of finding of his fact that fresh material came to his knowledge. 2.4. Under section 147, as substituted with effect from 01/04/1989, the…

DCIT, Cir-9(1), Kolkata vs. M/S Lumbini Beverages Pvt. Ltd., Kolkata

ITA 422/KOL/2016[2003-2004]Status: DisposedITAT Kolkata16 Mar 2018AY 2003-2004

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi, Judical Member] I.T.A. No. 422/Kol/2016 Assessment Year: 2003-04 D.C.I.T. Circle-9(1), Kolkata….…………………………………………….…….……………...Appellant Ayakar Bhawan 5Th Floor Room No. 22 P-7, Chowringhee Square Kolkata – 700 069 M/S. Lumbini Beverages Pvt. Ltd...……………………...………………………….......…Respondent 41, Chowringhee Square Kolkata – 700 071 [Pan : Aaacl 5205 F] Appearances By: Shri Girish Sharma, Fca, Appeared On Behalf Of The Assessee. Shri D.C. Mondal, Jcit, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 11Th, 2018 Date Of Pronouncing The Order : March 16Th, 2018 O R D E R Per J. Sudhakar Reddy :-

Section 143(1)Section 143(3)Section 147Section 148Section 250

…issue in the assessee's own case in the subsequent years Hon'ble IT AT had decided the issue in favour of the Revenue which was accepted by the assessee. The decision of the Apex Court in the case of "Ess Ess Kay Engineering Company Pvt. Ltd. vs. CIT, [2001] 247 ITR 818, SC" clearly states the fact that reopening of assessment on the basis of findings of facts, made on the basis of materials found in course of assessment of the subsequent year is valid and squarely applicable in the instant case. 2 I.T.A. No. 422/Kol/2016 Assessment Year: 2003-04 M/s. Lumbini Beverages Pvt. Ltd 4. That the appellant reserves…

Mithalal D Mutha, Mumbai vs. ITO WD 16(3)(1), Mumbai

The appeal of the assessee is dismissed as already a justified view has been taken by the Ld

ITA 594/MUM/2016[2009-10]Status: DisposedITAT Mumbai27 Oct 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148

…erial available on record, clearly indicates that income chargeable to tax had escaped assessment,therefore, the ld. Assessing Officer was within his jurisdiction to reopen the assessment. The Hon‟ble Apex Court in Ess Ess Kay Engineering Co. Pvt. Ltd. (2001) 247 ITR 818 (SC) held that merely because the case of the assessee was correct in original assessment for the relevant assessment year, it does not preclude the ITO to reopen the assessment of an earlier year on the basis of finding of his fact that fresh material came to his knowledge. 10 Shri Mithalal D Mutha 2.6 Under section 147, as substituted with eff…

Swanston Multiplex Cinemas P.Ltd, Mumbai vs. Asst CIT Cir 11(1), Mumbai

The appeal of the assessee is partly allowed

ITA 1135/MUM/2015[2005-06]Status: DisposedITAT Mumbai03 Oct 2017AY 2005-06

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2005-06 Swanston Multiplex Cinemas Acit, Private Limited, Circle-11(1), बनाम/ 9Th Floor, Viraj Towers, W.E. R. No.467, Vs. Highway Next To Andheri Aayakar Bhavan, Flyover Andheri (East), M. K. Road, Mumai-400093 Mumbai-400020 ("नधा"रती/Assessee) (राज"व /Revenue) Pan No.:-Aafcs6295K

Section 139Section 142Section 143Section 143(1)Section 143(2)Section 147Section 148Section 40

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ ई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2005-06 Swanston Multiplex Cinemas ACIT, Private Limited, Circle-11(1), बनाम/ 9th Floor, Viraj Towers, W.E. R. No.467, Vs. Highway Next to Andheri Aayakar Bhavan, Flyover Andheri (East), M. K. Road, Mumai-400093 Mumbai-400020 ("नधा"रती/Assessee) (राज"व /Revenue) PAN No.:-AAFCS6295K "नधा"रती क" ओर से / Assessee by Shri R. Deshpande Sh…

M/S Jindal Aluminium Ltd., Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee stands dismissed

ITA 919/BANG/2014[2005-06]Status: DisposedITAT Bangalore28 Sept 2017AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2005-06

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Harinder Kumar, CIT(A)-3
Section 142ASection 143(3)Section 147Section 80

…escaped the assessment. However, the petitioner would have opportunity to contest the correctness' of the valuer's report during the course of assessment proceedings in pursuance of the notices under section 148. iv) Ess Ess Kay Engg Co (P) Ltd Vs CIT (2001) 247 ITR 818(SC) There was material on the basis of which the ITO could proceed to reopen the case, it was not a case of mere change of opinion. The Supreme Court was not inclined to interfere with the decision of the High Court merely because the case of the assessee had been accepted as correct in the original assessment for the assessment year in question.…

DCIT 9(1)(1), Mumbai vs. Acon Measurement P.Ltd, Mumbai

The appeal of the Revenue is dismissed and the

ITA 4736/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10 Dcit -9(1))(1), M/S Acon Measurement Pvt. Room No.260A, 02Nd Floor बनाम/ Limited, Aayakar Bhavan A-22, Nanddham Indl. Estate, Vs. M.K. Road Marol Maroshi Road, Mumbai-400020. Andheri (East), Mumbai-400059 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaaca5078K

Section 133(6)

…al available on record, clearly indicates that income chargeable to tax had escaped assessment,therefore, the ld. Assessing Officer was within his jurisdiction to reopen the assessment. The Hon’ble Apex Court in Ess Ess Kay Engineering Co. Pvt. Ltd. (2001) 247 ITR 818 (SC) held that merely because the case of the assessee was correct in original assessment for the relevant assessment year, it does not preclude the ITO to reopen the assessment of an earlier year on the basis of finding of his fact that fresh material came to his knowledge. 4.4. Under section 147, as substituted with effect from 01/04/1989, t…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 572/CHNY/2017[2012-13]Status: DisposedITAT Chennai19 Jun 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…lieve that the income of the assessee as escaped assessment. The belief is further strengthened by the finding in the subsequent assessment year. He placed reliance in the judgment of Supreme Court in the case of EssEss Kay Engineering Pvt. Ltd. Vs. CIT in 247 ITR 818 wherein it was held that the Assessing Officer cannot be precluded from reopening the assessment of an earlier year on the basis of the findings of fact that evolve in the fresh materials in the course of assessment of the next year. 4.24 According to ld.D.R, the reopening is not based on a mere comment that the cash deposits require examination…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 571/CHNY/2017[2011-12]Status: DisposedITAT Chennai19 Jun 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…lieve that the income of the assessee as escaped assessment. The belief is further strengthened by the finding in the subsequent assessment year. He placed reliance in the judgment of Supreme Court in the case of EssEss Kay Engineering Pvt. Ltd. Vs. CIT in 247 ITR 818 wherein it was held that the Assessing Officer cannot be precluded from reopening the assessment of an earlier year on the basis of the findings of fact that evolve in the fresh materials in the course of assessment of the next year. 4.24 According to ld.D.R, the reopening is not based on a mere comment that the cash deposits require examination…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 570/CHNY/2017[2010-11]Status: DisposedITAT Chennai19 Jun 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…lieve that the income of the assessee as escaped assessment. The belief is further strengthened by the finding in the subsequent assessment year. He placed reliance in the judgment of Supreme Court in the case of EssEss Kay Engineering Pvt. Ltd. Vs. CIT in 247 ITR 818 wherein it was held that the Assessing Officer cannot be precluded from reopening the assessment of an earlier year on the basis of the findings of fact that evolve in the fresh materials in the course of assessment of the next year. 4.24 According to ld.D.R, the reopening is not based on a mere comment that the cash deposits require examination…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 569/CHNY/2017[2009-10]Status: DisposedITAT Chennai19 Jun 2017AY 2009-10

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…lieve that the income of the assessee as escaped assessment. The belief is further strengthened by the finding in the subsequent assessment year. He placed reliance in the judgment of Supreme Court in the case of EssEss Kay Engineering Pvt. Ltd. Vs. CIT in 247 ITR 818 wherein it was held that the Assessing Officer cannot be precluded from reopening the assessment of an earlier year on the basis of the findings of fact that evolve in the fresh materials in the course of assessment of the next year. 4.24 According to ld.D.R, the reopening is not based on a mere comment that the cash deposits require examination…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 568/CHNY/2017[2008-09]Status: DisposedITAT Chennai19 Jun 2017AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…lieve that the income of the assessee as escaped assessment. The belief is further strengthened by the finding in the subsequent assessment year. He placed reliance in the judgment of Supreme Court in the case of EssEss Kay Engineering Pvt. Ltd. Vs. CIT in 247 ITR 818 wherein it was held that the Assessing Officer cannot be precluded from reopening the assessment of an earlier year on the basis of the findings of fact that evolve in the fresh materials in the course of assessment of the next year. 4.24 According to ld.D.R, the reopening is not based on a mere comment that the cash deposits require examination…

ITO, Tuticorin vs. N.Rajasekaran, Tuticorin

In the result, the appeal of the Revenue stands allowed

ITA 1446/CHNY/2016[2009-10]Status: DisposedITAT Chennai31 May 2017AY 2009-10

Bench: Shri Abraham P. George]

For Appellant: Shri. M.S. Nethrapal, IRS, JCITFor Respondent: Shri.V.S. Jayakumar, Advocate
Section 143(2)Section 143(3)Section 147Section 148Section 203A

…d on tangible material which was with the ld. Assessing Officer. Reliance was placed on the decision of Co-ordinate ITA No. 1446/Mds/2016. :- 10 -: (2011) 133 ITD 79 and the judgment of Apex Court in the case of Ess Ess Kay Engineering Co. P. Ltd vs. CIT 247 ITR 818. 12. Ld. Authorised Representative, in reply, submitted that ld. Assessing Officer during the course of original assessment proceedings verified the books of accounts and made an assessment making disallowances wherever he found it necessary. Thus, as per ld. Authorised Representative difference between two balance sheets could not be consid…

DCIT, Chennai vs. Florind Shoes (P) Ltd., Chennai

In the result, the appeal of the Revenue is allowed for statistical purpose

ITA 820/CHNY/2014[2003-04]Status: DisposedITAT Chennai12 May 2017AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita Nos.265 & 820/Mds/2014 "नधा+रण वष+ /Assessment Year: 2003-04

For Respondent: 13.03.2017
Section 143(3)Section 147Section 148

…either positive or negative was arrived at during the course of the original assessment proceedings, there is no question of change of opinion, as held by several courts, like - • A.L.A. Firm Vs CIT 102 ITR 622 (Mad), • Ess Kay Engineering Co (P) Ltd. Vs CIT 247 ITR 818 (SC) • Revathy C.P. Equipments Ltd. Vs DCLT & Ors 241 ITR 856 (Mad) • EMA India Ltd. Vs ACIT 3ODTR 82 (All) Change of opinion comes to rescue of assessee only when Assessing Officer has taken one of permissible views at the time of original proceedings. A wrong application of law cannot be held as permissible view and that can always be changed…

Floring Shoes P Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal of the Revenue is allowed for statistical purpose

ITA 265/CHNY/2014[2003-04]Status: DisposedITAT Chennai12 May 2017AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita Nos.265 & 820/Mds/2014 "नधा+रण वष+ /Assessment Year: 2003-04

For Respondent: 13.03.2017
Section 143(3)Section 147Section 148

…either positive or negative was arrived at during the course of the original assessment proceedings, there is no question of change of opinion, as held by several courts, like - • A.L.A. Firm Vs CIT 102 ITR 622 (Mad), • Ess Kay Engineering Co (P) Ltd. Vs CIT 247 ITR 818 (SC) • Revathy C.P. Equipments Ltd. Vs DCLT & Ors 241 ITR 856 (Mad) • EMA India Ltd. Vs ACIT 3ODTR 82 (All) Change of opinion comes to rescue of assessee only when Assessing Officer has taken one of permissible views at the time of original proceedings. A wrong application of law cannot be held as permissible view and that can always be changed…

Disha N . Lalwani, Mumbai vs. ITO WD 23(2)(2), Mumbai

The appeal of the assessee is dismissed

ITA 6398/MUM/2012[2003-04]Status: DisposedITAT Mumbai22 Mar 2017AY 2003-04

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2003-04 Disha N. Lalwani, Income Tax Officer- J-301, Vardhaman Nagar 23(2)(2), बनाम/ Jn. Of R.P. Rd. & M.G. Rd. C-10-Pratyakshkar Vs. Mulund (W), Bhavan, 02Nd Floor, Mumbai-400080 Bandra Kurla Complex, Bandra, Mumbai-400007 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. Aaapl6056H

Section 143(1)Section 143(3)Section 147Section 148

…rial available on record, clearly indicates that income chargeable to tax had escaped assessment, therefore, the ld. Assessing Officer was within his jurisdiction to reopen the assessment. The Hon’ble Apex Court in Ess Ess Kay Engineering Co. Pvt. Ltd. (2001) 247 ITR 818 (SC) held that merely because the case of the assessee was correct in original assessment for the relevant assessment year, it does not preclude the Income Tax Officer to reopen the assessment of an earlier year on the basis of finding of his fact that fresh material came to his knowledge. 2.8. Under section 147, as substituted with effect from…