361 (SC), Techspan India (P.) Ltd. v. ITO

148 Taxmann.com 432High Court2023#13445 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(3)Section 147Section 148Section 139Section 142(1)Section 2(14)(iii)Section 10BSection 115JA

Issues it is cited on

beyond four yearsreopening of assessmentregular assessmentreason to believeescapement of incomesection 139section 142scrutiny assessmentsection 142(1)section 148section 147section 13

Judgments citing 361 (SC), Techspan India (P.) Ltd. v. ITO

Southern Enterprises, Chennai vs. ACIT Non Corporate Ward 22, Chennai

In the result, appeal filed by the assessee is allowed

ITA 2941/CHNY/2017[2009-10]Status: DisposedITAT Chennai04 Feb 2026AY 2009-10

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Ms. S. Sanchitha for Mr. R. SivaramanFor Respondent: Mr. Praveen. S, JCIT
Section 10BSection 142(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी प"ावती. एस., लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY. S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2941/Chny/2017 िनधा"रणवष"/Assessment Year: 2009-10 v. Southern Enterprises, The ACIT, 1/580, 7th Street, Non-Corporate Ward-22, Veerabathran Nagar, Chennai. Mambakkam Main Road, Chennai-600 100. [PAN: AAAFS 8609 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. S. Sanchitha for Mr. R. Sivaraman, Advocate ""यथ" क" ओर से /R…

Sudarshan Jeans Private Limited, Kolhapur vs. ITO, Ambala

The appeal stand allowed

ITA 1070/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 Dec 2025AY 2015-16

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rohit Goel (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 142(1)Section 143(3)Section 147Section 148Section 32(1)(iia)

…our years from end of relevant assessment year, it is necessary that condition no. (i) and either of conditions no. (ii)(a) or (ii)(b) must co-exist. This decision has been followed by Hon’ble High Court of Madras in the case of Seshasayee Paper & Board Ltd. (148 Taxmann.com 432) holding that the existence of ''jurisdictional fact'' is sine qua non for the exerciseof power. If the jurisdictional fact exists, only then the authority can proceed with the case and take an appropriate decision in accordance with law. It leaves no room for any doubt that to invoke the extended period, AO ought to have demonstrated the…

Baldev Singh, Village Jandli, Ambala vs. Income Tax Officer Ward-3, Ambala, Ambala Cantt

The appeal stand allowed

ITA 891/CHANDI/2025[2007-2008]Status: DisposedITAT Chandigarh10 Dec 2025AY 2007-2008

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.889/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2007-08) Shri Teja Singh Income Tax Officer C/O Rajiv Goel & Associates Ward-4 बनाम/ Vs. 179, Bank Road, Ambala Cantt. Ambala Cantt. Ambala (Haryana)-133 001 Haryana – 133 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No. Bqzps-3706-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.891/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2007-08) Shri Baldev Singh Income Tax Officer C/O Rajiv Goel & Associates Ward-3 बनाम/ Vs. 179, Bank Road, Ambala Cantt. Ambala Cantt. Ambala (Haryana)-133 001 Haryana – 133 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No. Brzps-4850-H (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ" कीओरसे/ Appellant By : Shri Rohit Goel (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 18-11-2025 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2025

For Appellant: Shri Rohit Goel (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR
Section 142(1)Section 143(3)Section 148

…our years from end of relevant assessment year, it is necessary that condition no. (i) and either of conditions no. (ii)(a) or (ii)(b) must co-exist. This decision has been followed by Hon’ble High Court of Madras in the case of Seshasayee Paper & Board Ltd. (148 Taxmann.com 432) holding that the existence of ''jurisdictional fact'' is sine qua non for the exercise of power. If the jurisdictional fact exists, only then the authority can proceed with the case and take an appropriate decision in accordance with law. It leaves no room for any doubt that to invoke the extended period, AO ought to have demonstrated th…

Teja Singh, Ambala vs. Income Tax Officer, Ward-4, Ambala Cantt, Ambala

The appeal stand allowed

ITA 889/CHANDI/2025[2007-2008]Status: DisposedITAT Chandigarh10 Dec 2025AY 2007-2008

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.889/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2007-08) Shri Teja Singh Income Tax Officer C/O Rajiv Goel & Associates Ward-4 बनाम/ Vs. 179, Bank Road, Ambala Cantt. Ambala Cantt. Ambala (Haryana)-133 001 Haryana – 133 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No. Bqzps-3706-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.891/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2007-08) Shri Baldev Singh Income Tax Officer C/O Rajiv Goel & Associates Ward-3 बनाम/ Vs. 179, Bank Road, Ambala Cantt. Ambala Cantt. Ambala (Haryana)-133 001 Haryana – 133 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No. Brzps-4850-H (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ" कीओरसे/ Appellant By : Shri Rohit Goel (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 18-11-2025 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2025

For Appellant: Shri Rohit Goel (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR
Section 142(1)Section 143(3)Section 148

…our years from end of relevant assessment year, it is necessary that condition no. (i) and either of conditions no. (ii)(a) or (ii)(b) must co-exist. This decision has been followed by Hon’ble High Court of Madras in the case of Seshasayee Paper & Board Ltd. (148 Taxmann.com 432) holding that the existence of ''jurisdictional fact'' is sine qua non for the exercise of power. If the jurisdictional fact exists, only then the authority can proceed with the case and take an appropriate decision in accordance with law. It leaves no room for any doubt that to invoke the extended period, AO ought to have demonstrated th…

Dr Reddys Laboratories Limited, Hyderabad vs. Deputy Commissioner of Income-Tax, Circle-8(1), Hyderabad

In the result, the appeal filed by the assessee is dismissed

ITA 409/HYD/2023[2011-12]Status: DisposedITAT Hyderabad07 Apr 2025AY 2011-12

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G., Hon’Bleआ.अपी.सं /Ita No.409/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2011-12) Dr. Reddy’S Laboratories Deputy Commissioner Limited Vs. Of Income Tax Hyderabad Circle-8(1) [Pan: Aaacd7999Q] Hyderabad (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri S.P.Chidambaram, Ar राज" व "ारा/Revenue By: Shri B.Bala Krishna, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 09/01/2025 घोषणा की तारीख/Date Of 07/04/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 09.06.2023 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre, Delhi, Pertaining To A.Y.2011-12. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri S.P.Chidambaram, ARFor Respondent: Shri B.Bala Krishna, CIT-DR
Section 115JSection 143(3)Section 147Section 148Section 154Section 234C

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Vijay Pal Rao, Hon’ble Vice President and Shri Manjunatha G., Hon’ble Accountant Member आ.अपी.सं /ITA No.409/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2011-12) Dr. Reddy’s Laboratories Deputy Commissioner Limited Vs. of Income Tax Hyderabad Circle-8(1) [PAN: AAACD7999Q] Hyderabad (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: Shri S.P.Chidambaram, AR राज" व "ारा/Revenue by: Shri B.Bala Krishna, CIT-DR सुनवाई की तारीख/Date of Hearing: 09/01/2025 घोषणा की तारीख/Date of 07/04/2025 Pronouncement: आदे…

DCIT Central Circle 1(1), Chennai vs. Coastal Energy Pvt Ltd., Chennai

In the result, both the appeals filed by the assessee as well as Revenue are dismissed

ITA 1354/CHNY/2018[2009-10]Status: DisposedITAT Chennai06 Sept 2023AY 2009-10

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.1337/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/S. Coastal Energy Pvt. Ltd., Vs. The Deputy Commissioner Of No. 4, Buharia Towers, 5Th Floor, Income Tax, Moores Road, Chennai 600 006. Corporate Circle 1(2), Chennai. [Pan:Aaacc4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1354/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Deputy Commissioner Of Vs. M/S. Coastal Energy Pvt. Ltd., No. 4, Buharia Towers, 5Th Floor, Income Tax, Central Circle 1(1), Moores Road, Chennai 600 006. Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri B. Ramakrishnan, Fca Department By : Shri R. Mohan Reddy, Cit सुनवाई की तारीख/ Date Of Hearing : 26.06.2023 घोषणा की तारीख /Date Of Pronouncement : 06.09.2023 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri R. Mohan Reddy, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./I.T.A. No.1337/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/s. Coastal Energy Pvt. Ltd., Vs. The Deputy Commissioner of No. 4, Buharia Towers, 5th Floor, Income Tax, Moores Road, Chennai 600 006. Corporate Circle 1(2), Chennai. [PAN:AAACC4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1354/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The D…

Coastal Energy Pvt Ltd., Chennai vs. DCIT Corporate Circle 1(2), Chennai

In the result, both the appeals filed by the assessee as well as Revenue are dismissed

ITA 1337/CHNY/2018[2009-10]Status: DisposedITAT Chennai06 Sept 2023AY 2009-10

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.1337/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/S. Coastal Energy Pvt. Ltd., Vs. The Deputy Commissioner Of No. 4, Buharia Towers, 5Th Floor, Income Tax, Moores Road, Chennai 600 006. Corporate Circle 1(2), Chennai. [Pan:Aaacc4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1354/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Deputy Commissioner Of Vs. M/S. Coastal Energy Pvt. Ltd., No. 4, Buharia Towers, 5Th Floor, Income Tax, Central Circle 1(1), Moores Road, Chennai 600 006. Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri B. Ramakrishnan, Fca Department By : Shri R. Mohan Reddy, Cit सुनवाई की तारीख/ Date Of Hearing : 26.06.2023 घोषणा की तारीख /Date Of Pronouncement : 06.09.2023 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri R. Mohan Reddy, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./I.T.A. No.1337/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/s. Coastal Energy Pvt. Ltd., Vs. The Deputy Commissioner of No. 4, Buharia Towers, 5th Floor, Income Tax, Moores Road, Chennai 600 006. Corporate Circle 1(2), Chennai. [PAN:AAACC4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1354/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The D…

361 (SC), Techspan India (P.) Ltd. v. ITO (148 Taxmann.com 432) — Cited in 7 Judgments | BharatTax