148 of the Act. Vijay Power Generators Ltd. v. ACIT (Delhi)(Trib.), Jagdishbhai Govindlal Patel v. ITO

232 Taxmann 334High Court2015#10382 most cited

What is 148 of the Act. Vijay Power Generators Ltd. v. ACIT (Delhi)(Trib.), Jagdishbhai Govindlal Patel v. ITO authority for?

A notice issued under section 148 of the Income-tax Act, 1961, is invalid if it is based solely on a change of opinion by the Assessing Officer without any new material or tangible evidence. The Assessing Officer must provide sufficient material to justify the reassessment proceedings.

10

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

Also referred to as

Vijay Power Generators Ltd. v. ACIT · section 148 · reassessment notice · change of opinion · assessing officer · fresh material · taxable income · income tax

Also reported as

371 ITR 419

Judgments citing 148 of the Act. Vijay Power Generators Ltd. v. ACIT (Delhi)(Trib.), Jagdishbhai Govindlal Patel v. ITO

T. Rajeswar Rao (HUF), Secunderabad vs. Income Tax Officer, Ward-10(5), Hyderabad

In the result, all the appeals under consideration, are allowed

ITA 1592/HYD/2017[2010-11]Status: DisposedITAT Hyderabad25 May 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Smt. M. Narmada
Section 148Section 2(47)Section 45Section 5O

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 1583/H/17 2010-11 T. Prabhakar Rao Income-tax (HUF), Sec’bad. Officer, Ward – PAN – AAAHT 5253 N 10(5), Hyd. 2 1584/H/17 -do- T. Ramesh (HUF), -do- Sec’bad PAN – AAAHT3794 G 3 1585/H/17 -do- T. Narayana Rao -do- (HUF), Sec’bad PAN – AAAHT 3563 R 4 1586/H/17 -do- T. Narsimha Rao -do- (HUF), Sec’bad PAN – AACHT 9711 M 5 1587/H/17 -do- T. Ashok Kumar -do- (HUF), Sec’bad PAN – AACHT 9712 J 6 1588/H/17 -do- T. Kashinath…

T. Balakrishna (HUF), Secunderabad vs. Income Tax Officer, Ward-10(5), Hyderabad

In the result, all the appeals under consideration, are allowed

ITA 1591/HYD/2017[2010-11]Status: DisposedITAT Hyderabad25 May 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Smt. M. Narmada
Section 148Section 2(47)Section 45Section 5O

…is bad in law. There are various judicial pronouncements which state that a mere change of opinion cannot be a basis for issuing notice under section 148 of the Act. Vijay Power Generators Ltd. v. ACIT (Delhi)(Trib.), Jagdishbhai Govindlal Patel v. ITO (2015) 371 ITR 419/ 232 Taxman 334 (Guj) (HC) The AO has just ignored the above contention and has not addressed the above issue at all. 6.3 Referring to the above submissions, ld. AR submitted that the notice u/s.148 of the Act is bad in law and the AO has failed to bring sufficient material on record to show that transfer has taken place during the AY 2010-11 an…

T. Nagraj (HUF), Secunderabad vs. Income Tax Officer, Ward-10(5), Hyderabad

In the result, all the appeals under consideration, are allowed

ITA 1590/HYD/2017[2010-11]Status: DisposedITAT Hyderabad25 May 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Smt. M. Narmada
Section 148Section 2(47)Section 45Section 5O

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 1583/H/17 2010-11 T. Prabhakar Rao Income-tax (HUF), Sec’bad. Officer, Ward – PAN – AAAHT 5253 N 10(5), Hyd. 2 1584/H/17 -do- T. Ramesh (HUF), -do- Sec’bad PAN – AAAHT3794 G 3 1585/H/17 -do- T. Narayana Rao -do- (HUF), Sec’bad PAN – AAAHT 3563 R 4 1586/H/17 -do- T. Narsimha Rao -do- (HUF), Sec’bad PAN – AACHT 9711 M 5 1587/H/17 -do- T. Ashok Kumar -do- (HUF), Sec’bad PAN – AACHT 9712 J 6 1588/H/17 -do- T. Kashinath…

T. Jaya Prakash (HUF), Secunderabad vs. Income Tax Officer, Ward-10(5), Hyderabad

In the result, all the appeals under consideration, are allowed

ITA 1589/HYD/2017[2010-11]Status: DisposedITAT Hyderabad25 May 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Smt. M. Narmada
Section 148Section 2(47)Section 45Section 5O

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 1583/H/17 2010-11 T. Prabhakar Rao Income-tax (HUF), Sec’bad. Officer, Ward – PAN – AAAHT 5253 N 10(5), Hyd. 2 1584/H/17 -do- T. Ramesh (HUF), -do- Sec’bad PAN – AAAHT3794 G 3 1585/H/17 -do- T. Narayana Rao -do- (HUF), Sec’bad PAN – AAAHT 3563 R 4 1586/H/17 -do- T. Narsimha Rao -do- (HUF), Sec’bad PAN – AACHT 9711 M 5 1587/H/17 -do- T. Ashok Kumar -do- (HUF), Sec’bad PAN – AACHT 9712 J 6 1588/H/17 -do- T. Kashinath…

T. Kashinath (HUF), Secunderabad vs. Income Tax Officer, Ward-10(5), Hyderabad

In the result, all the appeals under consideration, are allowed

ITA 1588/HYD/2017[2010-11]Status: DisposedITAT Hyderabad25 May 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Smt. M. Narmada
Section 148Section 2(47)Section 45Section 5O

…is bad in law. There are various judicial pronouncements which state that a mere change of opinion cannot be a basis for issuing notice under section 148 of the Act. Vijay Power Generators Ltd. v. ACIT (Delhi)(Trib.), Jagdishbhai Govindlal Patel v. ITO (2015) 371 ITR 419/ 232 Taxman 334 (Guj) (HC) The AO has just ignored the above contention and has not addressed the above issue at all. 6.3 Referring to the above submissions, ld. AR submitted that the notice u/s.148 of the Act is bad in law and the AO has failed to bring sufficient material on record to show that transfer has taken place during the AY 2010-11 an…

T. Ashok Kumar (HUF), Secunderabad vs. Income Tax Officer, Ward-10(5), Hyderabad

In the result, all the appeals under consideration, are allowed

ITA 1587/HYD/2017[2010-11]Status: DisposedITAT Hyderabad25 May 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Smt. M. Narmada
Section 148Section 2(47)Section 45Section 5O

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 1583/H/17 2010-11 T. Prabhakar Rao Income-tax (HUF), Sec’bad. Officer, Ward – PAN – AAAHT 5253 N 10(5), Hyd. 2 1584/H/17 -do- T. Ramesh (HUF), -do- Sec’bad PAN – AAAHT3794 G 3 1585/H/17 -do- T. Narayana Rao -do- (HUF), Sec’bad PAN – AAAHT 3563 R 4 1586/H/17 -do- T. Narsimha Rao -do- (HUF), Sec’bad PAN – AACHT 9711 M 5 1587/H/17 -do- T. Ashok Kumar -do- (HUF), Sec’bad PAN – AACHT 9712 J 6 1588/H/17 -do- T. Kashinath…

T. Narsimha Rao (HUF), Secunderabad vs. Income Tax Officer, Ward-10(5), Hyderabad

In the result, all the appeals under consideration, are allowed

ITA 1586/HYD/2017[2010-11]Status: DisposedITAT Hyderabad25 May 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Smt. M. Narmada
Section 148Section 2(47)Section 45Section 5O

…is bad in law. There are various judicial pronouncements which state that a mere change of opinion cannot be a basis for issuing notice under section 148 of the Act. Vijay Power Generators Ltd. v. ACIT (Delhi)(Trib.), Jagdishbhai Govindlal Patel v. ITO (2015) 371 ITR 419/ 232 Taxman 334 (Guj) (HC) The AO has just ignored the above contention and has not addressed the above issue at all. 6.3 Referring to the above submissions, ld. AR submitted that the notice u/s.148 of the Act is bad in law and the AO has failed to bring sufficient material on record to show that transfer has taken place during the AY 2010-11 an…

T. Narayana Rao (HUF), Secunderabad vs. Income Tax Officer, Ward-10(5), Hyderabad

In the result, all the appeals under consideration, are allowed

ITA 1585/HYD/2017[2010-11]Status: DisposedITAT Hyderabad25 May 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Smt. M. Narmada
Section 148Section 2(47)Section 45Section 5O

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 1583/H/17 2010-11 T. Prabhakar Rao Income-tax (HUF), Sec’bad. Officer, Ward – PAN – AAAHT 5253 N 10(5), Hyd. 2 1584/H/17 -do- T. Ramesh (HUF), -do- Sec’bad PAN – AAAHT3794 G 3 1585/H/17 -do- T. Narayana Rao -do- (HUF), Sec’bad PAN – AAAHT 3563 R 4 1586/H/17 -do- T. Narsimha Rao -do- (HUF), Sec’bad PAN – AACHT 9711 M 5 1587/H/17 -do- T. Ashok Kumar -do- (HUF), Sec’bad PAN – AACHT 9712 J 6 1588/H/17 -do- T. Kashinath…

T. Prabhakar Rao (HUF), Secunderabad vs. Income Tax Officer, Ward-10(5), Hyderabad

In the result, all the appeals under consideration, are allowed

ITA 1583/HYD/2017[2010-11]Status: DisposedITAT Hyderabad25 May 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Smt. M. Narmada
Section 148Section 2(47)Section 45Section 5O

…is bad in law. There are various judicial pronouncements which state that a mere change of opinion cannot be a basis for issuing notice under section 148 of the Act. Vijay Power Generators Ltd. v. ACIT (Delhi)(Trib.), Jagdishbhai Govindlal Patel v. ITO (2015) 371 ITR 419/ 232 Taxman 334 (Guj) (HC) The AO has just ignored the above contention and has not addressed the above issue at all. 6.3 Referring to the above submissions, ld. AR submitted that the notice u/s.148 of the Act is bad in law and the AO has failed to bring sufficient material on record to show that transfer has taken place during the AY 2010-11 an…

T. Ramesh (HUF), Secunderabad vs. Income Tax Officer, Ward-10(5), Hyderabad

In the result, all the appeals under consideration, are allowed

ITA 1584/HYD/2017[2010-11]Status: DisposedITAT Hyderabad23 May 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Smt. M. Narmada
Section 148Section 2(47)Section 45Section 5O

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 1583/H/17 2010-11 T. Prabhakar Rao Income-tax (HUF), Sec’bad. Officer, Ward – PAN – AAAHT 5253 N 10(5), Hyd. 2 1584/H/17 -do- T. Ramesh (HUF), -do- Sec’bad PAN – AAAHT3794 G 3 1585/H/17 -do- T. Narayana Rao -do- (HUF), Sec’bad PAN – AAAHT 3563 R 4 1586/H/17 -do- T. Narsimha Rao -do- (HUF), Sec’bad PAN – AACHT 9711 M 5 1587/H/17 -do- T. Ashok Kumar -do- (HUF), Sec’bad PAN – AACHT 9712 J 6 1588/H/17 -do- T. Kashinath…