1. Mahesh Kumar Gupta v. CIT

363 ITR 300High Court2014#1590 most cited

What is 1. Mahesh Kumar Gupta v. CIT authority for?

The Assessing Officer's "reason to believe" for initiating reassessment under Section 147 must be independently formed based on tangible material, and cannot be a borrowed or mechanical satisfaction derived solely from external sources.

71

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Mahesh Kumar Gupta v. CIT · Section 147 · Section 148 · reason to believe · independent formation of belief · borrowed satisfaction · tangible material · reassessment · live nexus · mechanical belief

Also reported as

95 Taxmann.com 225

Sections most often in play

Section 115BBESection 145(3)Section 147Section 148Section 69CSection 133ASection 143(3)Section 149

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150unexplained jewellerysection 70beyond four yearssection 149(1)(b)section 18statement under section 132(4)

Judgments citing 1. Mahesh Kumar Gupta v. CIT

Shobha Rastogi, Allahabad vs. Deputy Commissioner of Income Tax Circle-1, Allahabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 47/ALLD/2020[2008-09]Status: DisposedITAT Allahabad13 Aug 2021AY 2008-09

Bench: Shri.Vijay Pal Raoassessment Year: 2008-09 Smt. Shobha Rastogi, V. Deputy Commissioner Of Income 30-A, M.G. Marg, Civil Lines, Tax, Circle-1, Allahabad, U.P. Allahabad, U.P. Pan-Afqpr4774R (Appellant) (Respondent) Appellant By: Mr. Praveen Godbole, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 12.08.2021 Date Of Pronouncement: 13.08.2021

For Appellant: Mr. Praveen Godbole, C.AFor Respondent: Mr. A.K. Singh, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 50C

…has escaped assessment but the reopening is based on suspicion of escapement of income. In support of his contention, he has relied upon the decision of Hon'ble Jurisdiction High Court in case of Mahesh Kumar Gupta and Another vs. CIT and Another reported in 363 ITR 300. He has also relied upon the decision of Agra Bench of the Tribunal dated 19.06.2018 in the case of Smt. Usha Agarwal vs. Income Tax Officer in ITA No. 167/Agra/2018 and submitted that the Tribunal while following the decision of the Hon'ble jurisdiction High Court in the case of Mahesh Kumar Gupta and Another vs. CIT and Another (supra) has held…

Income Tax Officer, Ward-Dimapur, Dimapur vs. M/S. Parsuram Sanwarmal Agarwalla & Sons, Dimapur

In the result, all the appeals of revenue are dismissed

ITA 143/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

…1 Ankit Agarwalla, AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, “VIRTUAL HEARING” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. No. 140/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Ankit Agarwalla, Nagaland (PAN: AFHPA7238J) Appellant Respondent & I.T.A. No. 141/GAU/2020 Assessment Yeas: 2011-12 Deputy Commissioner of Income-tax, Vs. Shri Sanwarmall Agarwalla, Dimapur Circle-Dimapur (PAN: ABZPA6349L) Appellant Respondent & I.T.A. No. 142/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Bhama Agarwal…

Income Tax Officerm Ward-Dimapur, Dimapur vs. Shri Bhama Agarwalla, Dimapur

In the result, all the appeals of revenue are dismissed

ITA 142/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

…1 Ankit Agarwalla, AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, “VIRTUAL HEARING” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. No. 140/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Ankit Agarwalla, Nagaland (PAN: AFHPA7238J) Appellant Respondent & I.T.A. No. 141/GAU/2020 Assessment Yeas: 2011-12 Deputy Commissioner of Income-tax, Vs. Shri Sanwarmall Agarwalla, Dimapur Circle-Dimapur (PAN: ABZPA6349L) Appellant Respondent & I.T.A. No. 142/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Bhama Agarwal…

Deputy Commissioner of Income Tax, Circle-Dimapur, Dimapur vs. Shri Sanwarmall Agarwalla, Dimapur

In the result, all the appeals of revenue are dismissed

ITA 141/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

…1 Ankit Agarwalla, AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, “VIRTUAL HEARING” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. No. 140/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Ankit Agarwalla, Nagaland (PAN: AFHPA7238J) Appellant Respondent & I.T.A. No. 141/GAU/2020 Assessment Yeas: 2011-12 Deputy Commissioner of Income-tax, Vs. Shri Sanwarmall Agarwalla, Dimapur Circle-Dimapur (PAN: ABZPA6349L) Appellant Respondent & I.T.A. No. 142/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Bhama Agarwal…

Income Tax Officer, Ward-Dimapur, Dimapur vs. Shri Ankit Agarwalla, Dimapur

In the result, all the appeals of revenue are dismissed

ITA 140/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

…1 Ankit Agarwalla, AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, “VIRTUAL HEARING” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. No. 140/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Ankit Agarwalla, Nagaland (PAN: AFHPA7238J) Appellant Respondent & I.T.A. No. 141/GAU/2020 Assessment Yeas: 2011-12 Deputy Commissioner of Income-tax, Vs. Shri Sanwarmall Agarwalla, Dimapur Circle-Dimapur (PAN: ABZPA6349L) Appellant Respondent & I.T.A. No. 142/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Bhama Agarwal…

Smt. Rupal Dhupelia, Kolkata vs. DCIT, Central Circle - III, Kolkata

In the result, both the appeals are allowed

ITA 675/KOL/2011[2002-03]Status: DisposedITAT Kolkata15 Jun 2020AY 2002-03

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 147Section 148Section 69

…m the departmental side that the corresponding twin trusts deeds have formed part of records which could even remotely indicate that these assessees are beneficial owners of the trusts’ assets to the extent of 1/5th share each as on 31.12.2001 we quote (2014) 363 ITR 300 (All) Mukesh Kumar Gupta vs. Commissioner of Income Tax that such a re-opening initiated beyond a period of four years from the end of the relevant assessment year is not sustainable in absence of the specified amount of taxable income having escaped assessment being recorded in re- opening reasons 16. There is further no quarrel that sec. 5(1)(…

Shri Manoj Kumar Dhupelia, Kolkata vs. DCIT, Central Circle - III, Kolkata

In the result, both the appeals are allowed

ITA 674/KOL/2011[2002-03]Status: DisposedITAT Kolkata15 Jun 2020AY 2002-03

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 147Section 148Section 69

…m the departmental side that the corresponding twin trusts deeds have formed part of records which could even remotely indicate that these assessees are beneficial owners of the trusts’ assets to the extent of 1/5th share each as on 31.12.2001 we quote (2014) 363 ITR 300 (All) Mukesh Kumar Gupta vs. Commissioner of Income Tax that such a re-opening initiated beyond a period of four years from the end of the relevant assessment year is not sustainable in absence of the specified amount of taxable income having escaped assessment being recorded in re- opening reasons 16. There is further no quarrel that sec. 5(1)(…

Radix Tie-Up Pvt. Ltd., Kolkata vs. I.T.O., Ward-11(2), Kolkata

Appeal is allowed

ITA 2404/KOL/2019[2015-16]Status: DisposedITAT Kolkata14 Feb 2020AY 2015-16

Bench: Sri S. S. Godara] आयकर अपीलसं./I.T.A No.2404/Kol/2019 ("नधा"रण वष" / Assessment Year: 2010-11) Radix Tie-Up Pvt. Ltd. Vs. Ito, Ward-11(2), Kolkata 184/A, Regent Colony, Tollygunge, Kolkata – 700001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecr1237M (Appellant) .. (Respondent) Appellant By : Shri S. M. Surana, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit- Sr. Dr सुनवाई क" तार"ख/ Date Of Hearing : 27/01/2020 घोषणा क" तार"ख/Date Of Pronouncement : 14/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (A) - 4, Kolkata’S Order Dated 10.05.2019 Passed In Case No.791/Cit(A)-4/16-17 Involving Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused. 2. For The Reasons Stated In Assessee’S Condonation Petition Dated 27.01.20 Explaining Five Days’ Delay To Be Attributable To Various Procedural Aspects & Compilation Of Necessary Records & On Account Of No Objection From The Revenue Side, I Condone The Impugned Delay Of Five Days In Filing Of The Instant Appeal & Proceed To Adjudicate The Same On Merits.

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT- Sr. DR
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA [Before Sri S. S. Godara, Judicial Member] आयकर अपीलसं./I.T.A No.2404/Kol/2019 ("नधा"रण वष" / Assessment Year: 2010-11) Radix Tie-up Pvt. Ltd. Vs. ITO, Ward-11(2), Kolkata 184/A, Regent Colony, Tollygunge, Kolkata – 700001. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAECR1237M (Appellant) .. (Respondent) Appellant by : Shri S. M. Surana, Advocate Respondent by : Smt. Ranu Biswas, Addl. CIT- Sr. DR सुनवाई क" तार"ख/ Date of Hearing : 27/01/2020 घोषणा क" तार"ख/Date of Pronouncement : 14/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This assessee’s appeal for asses…

Smt. Nirmala Nigam, Kanpur vs. Income Tax Officer-3(5), Kanpur

In the result, the appeal is allowed

ITA 703/LKW/2017[2009-10]Status: DisposedITAT Lucknow22 Feb 2019AY 2009-10

Bench: Shri. A. D. Jainassessment Year: 2009-10 Smt. Nirmala Nigam V. Income Tax Officer 3(5) 104/102, P. Road Kanpur Kanpur Tan/Pan:Afcpn4993C (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri C. K. Singh, D.R. Date Of Hearing: 20 02 2019 Date Of Pronouncement: 22 02 2019

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri C. K. Singh, D.R
Section 143(2)Section 148Section 149(1)(b)

…of income amounting to Rs.1 lakh or more and that so, these reasons and the entire reassessment proceedings are invalid. In this regard, the ld. A.R. of the assessee has placed reliance on the following decisions:- (i) Mahesh Kumar Gupta vs. CIT and Another, 363 ITR 300 (Alld.). (ii) Amar Nath Agarwal vs. CIT & Another, 371 ITR 183 (Alld.) (iii) Smt. Ushal Agarwal vs. ITO, order (CLPB: 162-185) 19/6/2018, passed by the ITAT (SMC), Agra, in ITA No.167/Lko/2018, for assessment year 2007-08. 4. The ld. D.R., on the other hand, has contended that since this objection was not raised before the Assessing Officer by th…

Novo Nordisk India Private Limited vs. The Deputy Commissioner of Income Tax Circle 12 (2

WP/21206/2014HC Karnataka25 Jun 2018

Bench: S.SUJATHA

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 149Section 152Section 92B(2)Section 92C

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF JUNE, 2018 BEFORE: THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.21206/2014 (T – IT) BETWEEN: NOVO NORDISK INDIA PRIVATE LIMITED (A PRIVATE COMPANY LIMITED BY SHARES INCORPORATED UNDER THE COMPANIES ACT, 1956) HAVING ITS OFFICES AT: PLOT NO.32, 47-50 EPIP AREA, WHITEFIELD BANGALORE-560066. REP. HEREIN BY SENIOR FINANCE MANAGER ANIL KUMAR B.S. PLOT NO.32, 47-50, EPIP AREA, WHITEFIELD, BANGALORE-560066. ... PETITIONER [BY SRI NAGESWAR RAO, ADV. FOR SRI ARUN SRI KUMAR, ADV.] AND: 1. THE DEPUT…

Usha Agarwal, Agra vs. ITO 4(4), Agra

In the result, the appeal is allowed

ITA 167/AGR/2018[2007-08]Status: DisposedITAT Agra19 Jun 2018AY 2007-08

Bench: Shri A. D. Jain

Section 147Section 148Section 234ASection 50C

…f the fact that no amount of escapement is quantified in the so called reasons recorded, and as such, the re- opening is bad in law in view of the binding decision of the Hon’ble jurisdictional Allahabad High Court in the case of ‘Mahesh Kumar Gupta Vs. CIT’, 363 ITR 300 (All) (APB-46-50). 5. It has been contended that during the course of assessment proceedings before the AO vide letter dated 04.03.2015 (APB-51-53), it was specifically submitted before the AO that the alleged escapement of income has been presumed without having any idea about the purchase cost, or the year in which purchase was made and withou…