236 ITR 832 (Guj) (para 21) Snowcem India Ltd. v. Deputy CIT

313 ITR 170High Court2009#5502 most cited

What is 236 ITR 832 (Guj) (para 21) Snowcem India Ltd. v. Deputy CIT authority for?

Reopening assessment proceedings under Section 147 is permissible within four years, even if full and true particulars were provided during the original assessment, provided the Assessing Officer forms a prima facie opinion of underassessment or escapement of income.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Snowcem India Ltd. v. Deputy CIT · section 147 · change of opinion · reopening assessment · full and true particulars · underassessment · escapement of income · prima facie opinion · assessment procedure

Sections most often in play

Section 115JBSection 234BSection 234CSection 14Section 148Section 154Section 178(6)Section 238

Issues it is cited on

section 178(6)section 31(1)section 238section 60section 32(1)(iia)statutory duessection 31specified domestic transactioncorporate guaranteeadditional depreciationsection 234cmistake apparent on record

Judgments citing 236 ITR 832 (Guj) (para 21) Snowcem India Ltd. v. Deputy CIT

R.P. Suvarna, Mumbai vs. CIT (33), Mumbai

The appeal of the assessee is disposed of in terms indicated hereinabove

ITA 5536/MUM/2015[2006-07]Status: DisposedITAT Mumbai01 Feb 2016AY 2006-07

Bench: Shri Joginder Singh, Assessment Year: 2006-07 Mr. R. P. Suvarna, Ito-18(3)(3), No.15, Rajanigandha Apts. Mumbai बनाम/ T.H. Kataria Marg, Mahim, Vs. Mumbai-400016 "नधा"रती / Assessee राज"व / Revenue P.A. No.Anbps3240G

Section 143(1)Section 143(3)Section 50C

…eddiar v. CIT [1973] 90 ITR 503 (Ker) (para 9) New Light Trading Co. v. CIT [2002] 256 ITR 391 (Delhi) (para 18) 9 Mr. R.P. Suvarna Praful Chunilal Patel v. Makwana (M. J.)/Asst. CIT [1999] 236 ITR 832 (Guj) (para 21) Snowcem India Ltd. v. Deputy CIT [2009] 313 ITR 170 (Bom) (para 31) Sri Krishna P. Ltd. v. ITO [1996] 221 ITR 538 (SC) (paras 56, 58) Suresh Budharmal Kalani v. State of Maharashtra [1998] 7 SCC 337 (para 29) Union of India v. Suresh C. Baskey [1996] AIR 1996 SC 849 (para 20) United Mercantile Co. Ltd. v. CIT [1967] 64 ITR 218 (Ker) (para 9) "(i) What is meant by the term 'change of opinion' ? (i…