1) Rohilkhand Educational Charitable Trust v. CCIT and Others

365 ITR 233High Court#11616 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 142(1)Section 143(3)Section 144B Section 147 Section 148 Section 35(1)(ii)Section 80G

Issues it is cited on

reason to believe reopening of assessment reassessment proceedings section 148 section 147 business person company section 14 section 143(3)total income document

Judgments citing 1) Rohilkhand Educational Charitable Trust v. CCIT and Others

POOJA HARDWARE PVT. LTD.,MUMBAI vs. ACIT - 13 (1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3712/MUM/2018[2012-13]Status: DisposedITAT Mumbai26 Feb 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13

For Appellant: Mr. Vipul Joshi &For Respondent: Mr. H.M. Bhatt, Sr. DR

Section 147Section 35Section 35(1)(i)Section 35(1)(ii)

…not at the time of issue of notice. not at the time of issue of notice. Reliance is placed on: i) i) Rohilkhand Education Charitable Trust Vs CCIT Others Rohilkhand Education Charitable Trust Vs CCIT Others Rohilkhand Education Charitable Trust Vs CCIT Others 365 ITR 233(All.): 365 ITR 233(All.): It was held by Hon'ble High Court that It was held by Hon'ble High Court that A.O. should have relevant and credible material with him A.O. should have relevant and credible material with him A.O. should have relevant and credible material with him to form requisite reason to believe that income of assessee to form requi…

LISAMMA SEBASTIAN,KOTA vs. INCOME TAX OFFICER, KOTA

In the result, the appeal of the assessee is partly allowed

ITA 661/JPR/2023[2017-18]Status: DisposedITAT Jaipur21 Feb 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 115BSection 69A

…nly have a reason to believe to re-open a case, he need not establish beyond doubt that there is escapement of income before issuing the notice. 5.5.3 Reliance is placed on the following judgment:- 1) Rohilkhand Educational Charitable Trust vs CCIT and Others 365 ITR 233(Ali) wherein the Hon'ble High Court held AO should have relevant and credible material with him to form requisite reason to believe that income of assessee has escaped assessment Maternal available on record has rational connection and relevant bearing on such formation of belief for issuing valid notices for re-assessment-sufficiency or correctn…

SHRI AMIT MANGILAL JAIN,MUMBAI vs. ACIT, - 33(1), MUMBAI

In the result, the appeals filed by the assessee are dismissed and the appeals filed by the revenue are allowed for statistical purposes

ITA 3331/MUM/2019[2009-10]Status: HeardITAT Mumbai24 Aug 2022AY 2009-10

Bench: Shri Pramod Kumar & Shri Pavan Kumar Gadaleita No. 3331 & 3332/Mum/2019 (A.Ys: 2009-10 & 2010-11) Shri Amit Mangilal Jain Vs. Acit – 33(1) 2Nd Floor, Arkade House, 103, 1St Floor, Atmaram Sawnt Marg, Eastern House, Kandivali (E), Nariman Point, Mumbai – 400101. Mumbai – 400021. Pan/Gir No. : Aabpj0925G Appellant .. Respondent

For Appellant: Shri Naresh JainFor Respondent: Shri Krishna Kumar.DR

Section 131Section 143(2)Section 143(3)Section 147Section 148Section 153C

…. ACIT (1999) 236 ITR 832, 840 (Guj), Stock Exchange vs. ACIT (1997) 227 ITR 906 (Guj) and ITO vs. LabjmaniMewal Das (1976) 103 ITR 437 (SC).Reliance is further placed on the following judgments: 1) Rohilkhand Educational Charitable Trust vs. CCIT and Others 365 ITR 233 (All.) wherein the Hon'ble High Court held AO should have relevant and credible material with him to form requisite reason to believe that income of assessee has escaped assessment. Material available on record has rational connection and relevant bearing on such formation of belief for issuing valid notices for re ITA Nos. 3331, 3332, 4158 & 41…

SHRI RADHEY COMSEC PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER-13(2)(3), MUMBAI

In the result, the appeal of the assessee is stand dismissed

ITA 3968/MUM/2018[2010-11]Status: DisposedITAT Mumbai12 Aug 2022AY 2010-11

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhshri Radhey Comsec Pvt. Vs. Cit(A)-21 Ltd., 315, Luxuria Room No. 8, 3 Rd Floor, Business Hub, Near V.R. B-Wing, Mittal Court, Mall, Dumad Road, Nariman Point, Surat – 395007 Mumbai - 400021 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aajcs7720B Appellant .. Respondent

For Appellant: NoneFor Respondent: Smt. Mahita Nair

Section 143(3)Section 147Section 148

…case He need not establish beyond doubt that there is escapement before issuing the notice This can be done at the time of assessment but not at the time of issue of notice Reliance is placed on (i) Rohilkhand Educational Charitable Trust vs. CCIT and others 365 ITR 233 (All) where in the Hon‟ble High Court held that the AO should have relevant and credible material with him to form requisite reason to believe that income of assessee has escaped assessment Material available on record has rational connection and relevant bearing on such for belief for issuing valid notices for re- assessment Sufficiency or corre…

DCIT 4(2)(2), MUMBAI vs. HEMA DYEING & PRINTING WILLS P.LTD, MUMBAI

In the result, assessee’s Cross Objection is dismissed and appeal by the Revenue stands allowed for statistical purposes

ITA 5682/MUM/2017[2010-11]Status: DisposedITAT Mumbai13 Mar 2020AY 2010-11

Bench: Shri Shamim Yahya & Shri Pawan Singh: A.Y : 2010-11

For Appellant: Shri Vipul JoshiFor Respondent: Shri Kamal Mangal

Section 147Section 68Section 69C

…doing his duties. Unless there is evidence to the contrary, nobody can allege that he has not applied his mind. As could be seen from the discussion above and in view of the decisions in the case of Rohilkhand Educational Charitable Trust vs. CCIT and Others 365 ITR 233 (All.) and Sun Pharmaceuticals Industries Ltd. Vs DCIT 353 ITR 474 (Guj.), the AO had in his possessions, new tangible material because of which he had issued notice u/s. 148. In view of the counter arguments given against each point of the learned counsel for the appellant, it is held that there is no substance in this ground of appeal and the s…

SURENDRAKUMAR H CHAPLOT,MUMBAI vs. ITO WD 18(3)(4), MUMBAI

In the result, appeal by the assessee regarding the reopening stands dismissed

ITA 620/MUM/2017[2009-10]Status: DisposedITAT Mumbai01 Oct 2019AY 2009-10

Bench: Shri Shamim Yahya (Am)

Section 143(1)Section 144Section 145Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya (AM) I.T.A. No. 620/Mum/2017 (Assessment Year 2009-10) Surendrakumar H. Chaplot ITO-ward 18(3)(4) Vs. 6/10, Halai Lohana Mahajan 6th Floor Wadi, Thakurdwar Road Earnest House Mumbai-400 002. NCPA Road Nariman Point PAN : AAAPC7261K Mumbai-400 021. (Appellant) (Respondent) Assessee by Shri Devendra Jain Department by Shri Chaitanya Anjaria Date of Hearing 8.7.2019 Date of Pronouncement 1.10.2019 O R D E R This appeal by the assessee is directed against the order of learned CIT(A) dated 20.10.2016 and pertains to A.Y. 2009-10. 2.…

LAXMAN D DAWARE,MUMBAI vs. ITO 19 (2)(1), MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above

ITA 3464/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Sept 2019AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prakash PanditFor Respondent: Shri Chaitanya Anjaria

Section 133(6)Section 143(3)Section 145Section 147

…ond doubt that there is escapement before issuing the notice. This can be done at the time of assessment but not at the time of issue of notice. 6.5 Reliance is placed on the following judgements: 1) Rohilkhand Educational Charitable Trust vs. CCIT and Others 365 ITR 233(AII.) wherein the Hon'ble High Court held AO should have relevant and credible material with him to form requisite reason to believe that income of assessee has escaped assessment. Material available on record has (A.Ys: 2009-10, 2010-11 & 2011-12) Shri Laxman D Daware rational connection and relevant bearing on such formation of belief for issui…

LAXMAN D. DAWARE ,MUMBAI vs. ITO 19(2)(1), MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above

ITA 3463/MUM/2018[2010-11]Status: DisposedITAT Mumbai30 Sept 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prakash PanditFor Respondent: Shri Chaitanya Anjaria

Section 133(6)Section 143(3)Section 145Section 147

LAXMAN D. DAWARE,MUMBAI vs. ITO 19(2)(1), MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above

ITA 3462/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Sept 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prakash PanditFor Respondent: Shri Chaitanya Anjaria

Section 133(6)Section 143(3)Section 145Section 147