361/251 Taxman 7/398 ITR 116, CIT v. Vindhya Metal Corpn

224 ITR 614Supreme Court of India1997#7756 most cited

What is 361/251 Taxman 7/398 ITR 116, CIT v. Vindhya Metal Corpn authority for?

The court may examine the 'reasons to believe' for reassessment to ensure they have a rational connection to the formation of the belief and are not extraneous or irrelevant.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Vindhya Metal Corpn · 224 ITR 614 · reasons to believe · section 147 · formation of belief · rational connection · extraneous reasons · assessment · reassessment

Sections most often in play

Section 11Section 13(1)(c)Section 13(1)(d)Section 143(3)Section 153ASection 164(2)Section 250Section 40A(3)

Issues it is cited on

section 132(2)section 132(1)(a)surrender of incomesection 131(1a)section 13(1)(c)corpus donationmaximum marginal ratesection 271aacsection 13(1)section 292cchildsection 292

Judgments citing 361/251 Taxman 7/398 ITR 116, CIT v. Vindhya Metal Corpn

Deputy Commissioner of Income Tax, Chennai vs. Jaya Educational Trust, Thiruvallur

ITA 237/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Nov 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T
Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA. Nos.:234, 235, 236 & 237/Chny/2025 & CO Nos.59, 60, 61 & 62/Chny/2025 (in ITA Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner of Jaya Educational Trust, Income Tax, vs. No.8, Krishnapuram, II Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024…

Deputy Commissioner of Income Tax, Chennai vs. Jaya Educational Trust, Thiruvallur

ITA 236/CHNY/2025[2018-19]Status: DisposedITAT Chennai17 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T
Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA. Nos.:234, 235, 236 & 237/Chny/2025 & CO Nos.59, 60, 61 & 62/Chny/2025 (in ITA Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner of Jaya Educational Trust, Income Tax, vs. No.8, Krishnapuram, II Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024…

Deputy Commissioner of Income Tax, Chennai vs. Jaya Educational Trust, Thiruvallur

ITA 235/CHNY/2025[2017-18]Status: DisposedITAT Chennai17 Nov 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T
Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA. Nos.:234, 235, 236 & 237/Chny/2025 & CO Nos.59, 60, 61 & 62/Chny/2025 (in ITA Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner of Jaya Educational Trust, Income Tax, vs. No.8, Krishnapuram, II Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024…

Deputy Commissioner of Income Tax, Chennai vs. Jaya Educational Trust, Thiruvallur

ITA 234/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Nov 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T
Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA. Nos.:234, 235, 236 & 237/Chny/2025 & CO Nos.59, 60, 61 & 62/Chny/2025 (in ITA Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner of Jaya Educational Trust, Income Tax, vs. No.8, Krishnapuram, II Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 111/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh15 Apr 2024AY 2020-21

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…wed by provisions of Deemed search, without any reasons to believe that any monies would have escaped assessment had these not been requisitioned, in view of the binding judgment of the Hon'ble Apex Court in the case of Vindhya Metal Corpn. reported at [1997] 224 ITR 614 (SC) and that of the Hon'ble Gujarat High Court. 2. That the Worthy CIT(A) has erred in confirming the action of the Ld. AO of assuming jurisdiction in this case by issue of notice us 153A of the Act (and making various additions us 69A of the Act) without any incriminating material for such un-abated assessment year and as such the assessment so…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 110/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh15 Apr 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…wed by provisions of Deemed search, without any reasons to believe that any monies would have escaped assessment had these not been requisitioned, in view of the binding judgment of the Hon'ble Apex Court in the case of Vindhya Metal Corpn. reported at [1997] 224 ITR 614 (SC) and that of the Hon'ble Gujarat High Court. 2. That the Worthy CIT(A) has erred in confirming the action of the Ld. AO of assuming jurisdiction in this case by issue of notice us 153A of the Act (and making various additions us 69A of the Act) without any incriminating material for such un-abated assessment year and as such the assessment so…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 109/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh15 Apr 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…wed by provisions of Deemed search, without any reasons to believe that any monies would have escaped assessment had these not been requisitioned, in view of the binding judgment of the Hon'ble Apex Court in the case of Vindhya Metal Corpn. reported at [1997] 224 ITR 614 (SC) and that of the Hon'ble Gujarat High Court. 2. That the Worthy CIT(A) has erred in confirming the action of the Ld. AO of assuming jurisdiction in this case by issue of notice us 153A of the Act (and making various additions us 69A of the Act) without any incriminating material for such un-abated assessment year and as such the assessment so…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 108/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh15 Apr 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…wed by provisions of Deemed search, without any reasons to believe that any monies would have escaped assessment had these not been requisitioned, in view of the binding judgment of the Hon'ble Apex Court in the case of Vindhya Metal Corpn. reported at [1997] 224 ITR 614 (SC) and that of the Hon'ble Gujarat High Court. 2. That the Worthy CIT(A) has erred in confirming the action of the Ld. AO of assuming jurisdiction in this case by issue of notice us 153A of the Act (and making various additions us 69A of the Act) without any incriminating material for such un-abated assessment year and as such the assessment so…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 107/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh15 Apr 2024AY 2016-17

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…wed by provisions of Deemed search, without any reasons to believe that any monies would have escaped assessment had these not been requisitioned, in view of the binding judgment of the Hon'ble Apex Court in the case of Vindhya Metal Corpn. reported at [1997] 224 ITR 614 (SC) and that of the Hon'ble Gujarat High Court. 2. That the Worthy CIT(A) has erred in confirming the action of the Ld. AO of assuming jurisdiction in this case by issue of notice us 153A of the Act (and making various additions us 69A of the Act) without any incriminating material for such un-abated assessment year and as such the assessment so…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 106/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh15 Apr 2024AY 2015-16

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…wed by provisions of Deemed search, without any reasons to believe that any monies would have escaped assessment had these not been requisitioned, in view of the binding judgment of the Hon'ble Apex Court in the case of Vindhya Metal Corpn. reported at [1997] 224 ITR 614 (SC) and that of the Hon'ble Gujarat High Court. 2. That the Worthy CIT(A) has erred in confirming the action of the Ld. AO of assuming jurisdiction in this case by issue of notice us 153A of the Act (and making various additions us 69A of the Act) without any incriminating material for such un-abated assessment year and as such the assessment so…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 105/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh15 Apr 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…wed by provisions of Deemed search, without any reasons to believe that any monies would have escaped assessment had these not been requisitioned, in view of the binding judgment of the Hon'ble Apex Court in the case of Vindhya Metal Corpn. reported at [1997] 224 ITR 614 (SC) and that of the Hon'ble Gujarat High Court. 2. That the Worthy CIT(A) has erred in confirming the action of the Ld. AO of assuming jurisdiction in this case by issue of notice us 153A of the Act (and making various additions us 69A of the Act) without any incriminating material for such un-abated assessment year and as such the assessment so…

Sri. Kullachari Puttamma Nanjundi Vishwakarma, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1(4), Bengaluru

In the result, the appeal filed by the assessee is partly allowed

ITA 951/BANG/2022[2011-12]Status: DisposedITAT Bangalore06 Feb 2023AY 2011-12

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri V. Chandrashekar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 132Section 132(1)(a)Section 132(2)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.951/Bang/2022 : Asst.Year 2011-12 Sri Kullachari Puttamma DCIT,CC-1(4) Nanjundi Vishwakarma v. Bengaluru No.475, Nanjundi Arcade 6th Cross, Sampige Road Malleswaram Bengaluru-560 003 PAN : ABMPN9442L (Appellant) (Respondent) Appellant by : Sri V. Chandrashekar, Advocate Respondent by : Ms. Neera Malhotra, CIT-DR Date of Pronouncement : 06.02.2023 Date of Hearing : 02.02.2023 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against CIT(A)’s o…

Smt. Asha Chhabra, Bathinda vs. Income Tax Officer, Ward - 1(1), Bathinda

In the result, the ground no

ITA 695/ASR/2017[2013-14]Status: DisposedITAT Amritsar26 Sept 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 131Section 133ASection 143(3)Section 147Section 148Section 250(6)

…140 taxmann.com 282 (SC), the observations of Lordship are as follows: - “10. Mr. Balbir Singh referred to the judgments of this Court N.K. Jewellers v. CIT [2017] 85 taxmann.com 361/251 Taxman 7/398 ITR 116, CIT v. Vindhya Metal Corpn. [1997] 91 Taxman 192/224 ITR 614, ITO v. Seth Brothers [1969] 2 SCC 324 and Director General of Income Tax (Investigation) v. Space wood Furnishers (P.) Ltd. [2015] 57 taxmann.com 292/232 Taxman 131/374 ITR 595 to contend that though it is open to the Court to examine the question whether "reasons to believe" have any rational connection or a relevant bearing to the formation of…

Ajay B. Sbharwal, Mumbai vs. ACIT Cen Cir 6(1), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 6048/MUM/2010[2007-08]Status: DisposedITAT Mumbai25 Aug 2016AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.6048/Mum/2010 ("नधा"रण वष" / Assessment Year : 2007-08) Shri Ajay B. Sabharwal, Acit, Circle 6(1), बनाम/ 208, Shah & Nahar Room No. 563, V. Industrial Premises, Aayakar Bhavan, Dr. E. Moses Road, Mumbai. Worli, Mumbai – 400 018. "थायी लेखा सं./Pan : Aaips 1492 A (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Dr. Gulshan Raj
Section 131Section 132Section 132(1)Section 153A

…The said cash is duly reflected as advance tax (P. B. page 67) in Schedule 11 –‘Loans and Advances’ which is part of the financial statement. The ld. Counsel relied on the decision of Hon’ble Supreme Court in the case of CIT v. Vindhya Metal Corporation(1997) 224 ITR 614(SC). 7. The ld. D.R. relied on the orders of authorities below and submitted that the facts are not disputed. 8. We have considered the rival contentions and also perused the material placed on record. We have observed that the assessee was travelling from Delhi to Mumbai on 28th November, 2006 by Jet Airways flight . He was carrying cash amoun…