361 (SC) and DGIT(Inv.) v. Spacewood Furnishers (P) Ltd.

374 ITR 595Supreme Court of India2015#930 most cited
114

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2026.

Also referred to as

Spacewood Furnishers · section 153A · section 43(3) · search assessment · validity of order · departmental reliance · section 153D · 374 ITR 595 · Supreme Court

Sections most often in play

Section 143(3)Section 144ASection 153ASection 153DSection 119Section 132Section 142(2A)Section 147

Issues it is cited on

section 136section 43(3)section 193section 255(4)section 196section 65asanction under section 151section 144asection 151(1)section 151(2)section 142(2a)section 153a(1)(a)

Judgments citing 361 (SC) and DGIT(Inv.) v. Spacewood Furnishers (P) Ltd.

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2390/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…Page 19 of 21 Karnataka High Court referred to in paragraph-21 of this order. He relied on decisions of the Hon’ble Supreme Court in the case of ITO Vs. TechSpan India (P) Ltd. (2018) 92 taxmann.com 361 (SC) and DGIT(Inv.) Vs. Spacewood Furnishers (P) Ltd. 374 ITR 595(SC). In the first decision, the question arose in the context of validity of initiation of proceedings u/s.147 of the Act and the Court had to examine as to whether the reassessment proceedings u/s.147 of the Act. The Hon’ble Court held that for challenging the validity of initiation of reassessment proceeding on change of opinion, it has to be v…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2389/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…Page 19 of 21 Karnataka High Court referred to in paragraph-21 of this order. He relied on decisions of the Hon’ble Supreme Court in the case of ITO Vs. TechSpan India (P) Ltd. (2018) 92 taxmann.com 361 (SC) and DGIT(Inv.) Vs. Spacewood Furnishers (P) Ltd. 374 ITR 595(SC). In the first decision, the question arose in the context of validity of initiation of proceedings u/s.147 of the Act and the Court had to examine as to whether the reassessment proceedings u/s.147 of the Act. The Hon’ble Court held that for challenging the validity of initiation of reassessment proceeding on change of opinion, it has to be v…

M/S Kptcl, Belgaum vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2388/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…Page 19 of 21 Karnataka High Court referred to in paragraph-21 of this order. He relied on decisions of the Hon’ble Supreme Court in the case of ITO Vs. TechSpan India (P) Ltd. (2018) 92 taxmann.com 361 (SC) and DGIT(Inv.) Vs. Spacewood Furnishers (P) Ltd. 374 ITR 595(SC). In the first decision, the question arose in the context of validity of initiation of proceedings u/s.147 of the Act and the Court had to examine as to whether the reassessment proceedings u/s.147 of the Act. The Hon’ble Court held that for challenging the validity of initiation of reassessment proceeding on change of opinion, it has to be v…

M/S Kptcl, Belgaum vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2387/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…Page 19 of 21 Karnataka High Court referred to in paragraph-21 of this order. He relied on decisions of the Hon’ble Supreme Court in the case of ITO Vs. TechSpan India (P) Ltd. (2018) 92 taxmann.com 361 (SC) and DGIT(Inv.) Vs. Spacewood Furnishers (P) Ltd. 374 ITR 595(SC). In the first decision, the question arose in the context of validity of initiation of proceedings u/s.147 of the Act and the Court had to examine as to whether the reassessment proceedings u/s.147 of the Act. The Hon’ble Court held that for challenging the validity of initiation of reassessment proceeding on change of opinion, it has to be v…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2386/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…Page 19 of 21 Karnataka High Court referred to in paragraph-21 of this order. He relied on decisions of the Hon’ble Supreme Court in the case of ITO Vs. TechSpan India (P) Ltd. (2018) 92 taxmann.com 361 (SC) and DGIT(Inv.) Vs. Spacewood Furnishers (P) Ltd. 374 ITR 595(SC). In the first decision, the question arose in the context of validity of initiation of proceedings u/s.147 of the Act and the Court had to examine as to whether the reassessment proceedings u/s.147 of the Act. The Hon’ble Court held that for challenging the validity of initiation of reassessment proceeding on change of opinion, it has to be v…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2385/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…Page 19 of 21 Karnataka High Court referred to in paragraph-21 of this order. He relied on decisions of the Hon’ble Supreme Court in the case of ITO Vs. TechSpan India (P) Ltd. (2018) 92 taxmann.com 361 (SC) and DGIT(Inv.) Vs. Spacewood Furnishers (P) Ltd. 374 ITR 595(SC). In the first decision, the question arose in the context of validity of initiation of proceedings u/s.147 of the Act and the Court had to examine as to whether the reassessment proceedings u/s.147 of the Act. The Hon’ble Court held that for challenging the validity of initiation of reassessment proceeding on change of opinion, it has to be v…

M/S Kptcl, Tumkur vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2384/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…Page 19 of 21 Karnataka High Court referred to in paragraph-21 of this order. He relied on decisions of the Hon’ble Supreme Court in the case of ITO Vs. TechSpan India (P) Ltd. (2018) 92 taxmann.com 361 (SC) and DGIT(Inv.) Vs. Spacewood Furnishers (P) Ltd. 374 ITR 595(SC). In the first decision, the question arose in the context of validity of initiation of proceedings u/s.147 of the Act and the Court had to examine as to whether the reassessment proceedings u/s.147 of the Act. The Hon’ble Court held that for challenging the validity of initiation of reassessment proceeding on change of opinion, it has to be v…

M/S Kptcl, Tumkur vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2383/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…Page 19 of 21 Karnataka High Court referred to in paragraph-21 of this order. He relied on decisions of the Hon’ble Supreme Court in the case of ITO Vs. TechSpan India (P) Ltd. (2018) 92 taxmann.com 361 (SC) and DGIT(Inv.) Vs. Spacewood Furnishers (P) Ltd. 374 ITR 595(SC). In the first decision, the question arose in the context of validity of initiation of proceedings u/s.147 of the Act and the Court had to examine as to whether the reassessment proceedings u/s.147 of the Act. The Hon’ble Court held that for challenging the validity of initiation of reassessment proceeding on change of opinion, it has to be v…

M/S Kptcl, Mysore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2382/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…Page 19 of 21 Karnataka High Court referred to in paragraph-21 of this order. He relied on decisions of the Hon’ble Supreme Court in the case of ITO Vs. TechSpan India (P) Ltd. (2018) 92 taxmann.com 361 (SC) and DGIT(Inv.) Vs. Spacewood Furnishers (P) Ltd. 374 ITR 595(SC). In the first decision, the question arose in the context of validity of initiation of proceedings u/s.147 of the Act and the Court had to examine as to whether the reassessment proceedings u/s.147 of the Act. The Hon’ble Court held that for challenging the validity of initiation of reassessment proceeding on change of opinion, it has to be v…

M/S Kptcl, Mysore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2381/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…Page 19 of 21 Karnataka High Court referred to in paragraph-21 of this order. He relied on decisions of the Hon’ble Supreme Court in the case of ITO Vs. TechSpan India (P) Ltd. (2018) 92 taxmann.com 361 (SC) and DGIT(Inv.) Vs. Spacewood Furnishers (P) Ltd. 374 ITR 595(SC). In the first decision, the question arose in the context of validity of initiation of proceedings u/s.147 of the Act and the Court had to examine as to whether the reassessment proceedings u/s.147 of the Act. The Hon’ble Court held that for challenging the validity of initiation of reassessment proceeding on change of opinion, it has to be v…

M/S Kptcl, Tumkur vs. ITO (OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2380/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…Page 19 of 21 Karnataka High Court referred to in paragraph-21 of this order. He relied on decisions of the Hon’ble Supreme Court in the case of ITO Vs. TechSpan India (P) Ltd. (2018) 92 taxmann.com 361 (SC) and DGIT(Inv.) Vs. Spacewood Furnishers (P) Ltd. 374 ITR 595(SC). In the first decision, the question arose in the context of validity of initiation of proceedings u/s.147 of the Act and the Court had to examine as to whether the reassessment proceedings u/s.147 of the Act. The Hon’ble Court held that for challenging the validity of initiation of reassessment proceeding on change of opinion, it has to be v…

M/S Kptcl, Tumkur vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2379/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…Page 19 of 21 Karnataka High Court referred to in paragraph-21 of this order. He relied on decisions of the Hon’ble Supreme Court in the case of ITO Vs. TechSpan India (P) Ltd. (2018) 92 taxmann.com 361 (SC) and DGIT(Inv.) Vs. Spacewood Furnishers (P) Ltd. 374 ITR 595(SC). In the first decision, the question arose in the context of validity of initiation of proceedings u/s.147 of the Act and the Court had to examine as to whether the reassessment proceedings u/s.147 of the Act. The Hon’ble Court held that for challenging the validity of initiation of reassessment proceeding on change of opinion, it has to be v…

Sri. K. Radhakrishna Naik, Puttur vs. DCIT, Mangalore

In the result, all the appeals of the assessee are treated as allowed for statistical purposes

ITA 363/BANG/2011[2001-02]Status: DisposedITAT Bangalore12 Feb 2016AY 2001-02

Bench: Shri Vijaypal Rao & Shri Inturi Rama Rao

For Appellant: Shri S.Venkatesan, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 132Section 153ASection 234ASection 234D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAYPAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.363 to 368/Bang/2011 (Assessment years: 2001-02 to 2006-07) Shri K.Radhakrishna Naik, PWD Contractor, Uppingady, Puttur Taluk, … Appellant PAN:ABRPN 0749 B Vs. Deputy Commissioner of Income-tax, Central Circle 11(5), Mangalore. … Respondent Appellant by : Shri S.Venkatesan, CA. Respondent by : Dr. P.K.Srihari, Addl.CIT. Date of hearing : 20/01/2016 Date of pronouncement : 12/02/2016 O R D E R Per BENCH : These appeals are filed by the assessee directed again…

Comm.of Income Tax Bangalore vs. Navabharat Enterprises Hyd

In the result, Income Tax Appeal No

ITTA/3/2000HC Telangana02 Jan 2012

Bench: This Court & Hence Both Appeals Have Been Heard Together & Are Being Decided By This Common Judgment. 2. Sri Ravi Kant, Senior Advocate Assisted By Sri Rahul Agarwal, Advocate Have Appeared On Behalf Of Assessee & Sri Manish Goel, Advocate Has Put In Appearance On Behalf Of Revenue. 3. Revenue'S Appeal Was Admitted On The Following Substantial Questions Of Law:- (1)Whether On The Facts & In The Circumstances Of The Case, Tribunal Was Right In Holding That Authorization For Search

For Appellant: - M/S Verma Roadways Through its Partner R.K.VermaFor Respondent: - Assistant Commissioner Of Income Tax
Section 132Section 158Section 260A

…1 (AFR) Reserved on 17.11.2017 Delivered on 11.01.2018 Case :- INCOME TAX APPEAL No. - 3 of 2000 Appellant :- M/S Verma Roadways Through its Partner R.K.Verma Respondent :- Assistant Commissioner Of Income Tax Counsel for Appellant :- A.P. Singh, S.P. Gupta, Counsel for Respondent :- Ashish Agarwal, Manish Goel And Case :- INCOME TAX APPEAL No. - 4 of 2000 Appellant :- The Commissioner Of Income Tax, Kanpur & Another Respondent :- M/S Verma Roadways .133/225 Transport Nagar,Kanpur Counsel for Appellant :- Ashish Agrawal,C.S.C., Manish Goel Counsel for Respondent :- Ravi Kant, Seni…