366 (Del.) 3. Gurpal Singh v. ITO

159 ITD 329Income Tax Appellate Tribunal2016#1828 most cited

What is 366 (Del.) 3. Gurpal Singh v. ITO authority for?

Reassessment proceedings are invalid if initiated solely due to cash deposits in a bank account, or if the Assessing Officer's satisfaction for reopening is merely borrowed without independent application of mind. The validity of such reassessment can also be challenged in collateral proceedings under Section 263.

62

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Gurpal Singh v. ITO · Section 147 · Section 148 · Section 263 · reassessment validity · reopening of assessment · borrowed satisfaction · independent application of mind · cash deposit in bank · escapement of income

Sections most often in play

Section 147Section 148Section 271(1)(c)Section 68

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150unexplained jewellerysection 70beyond four yearssection 18section 149(1)(b)statement under section 132(4)

Judgments citing 366 (Del.) 3. Gurpal Singh v. ITO

MAHESH CHAND GARG,GHAZIABAD vs. INCOME TAX OFFICER, GHAZIABAD

In the result, the Assessee’s Appeal stands allowed

ITA 3376/DEL/2025[2012-13]Status: DisposedITAT Delhi12 Sept 2025AY 2012-13

Bench: Shri Mahavir Singhassessment Year: 2012-13 Mahesh Chand Garg, Vs. Ito, Ward-1(4), B-209, Lohia Nagar, Cgo Complex, Ghaziabad-201001 Ghaziabad-201001 Uttar Pradesh (Pan: Aarpg8728N) (Appellant) (Respondent)

For Appellant: Sh. Neelesh Kumar Jain, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT Assessment Year: 2012-13 MAHESH CHAND GARG, Vs. ITO, WARD-1(4), B-209, LOHIA NAGAR, CGO COMPLEX, GHAZIABAD-201001 GHAZIABAD-201001 UTTAR PRADESH (PAN: AARPG8728N) (APPELLANT) (RESPONDENT) Assessee by : Sh. Neelesh Kumar Jain, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of hearing : 03-09-2025 Date of pronouncement : 12-09-2025 ORDER The Assessee has filed the Appeal against the Order dated 30.01.2025 of the Ld. Addl./JCIT(A)-7, Mumbai pertaining to assessment year 2012-13 by raising as many as 9…

GHANSHYAMBHAI AMBALAL PATEL,KHEDA vs. THE PCIT-1, AHMEDABAD

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

ITA 1007/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad28 Oct 2024AY 2014-15

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Divyakant Parikh, A.RFor Respondent: Shri Prothviraj Meena, CIT-D.R
Section 147Section 263Section 69A

…assesse and escapement of assessment" The Hon’ble ITAT quashed reassessment. 5.2 Identical issue is also decided in several other cases namely Ashish Natverlal Vashi ITA No:3522/Ahd/2016 SURAT ITAT,, Munni Devi Vs ITO ITA No: 3534/DEL/2014, Amrik Singh vs ITO-159 ITD 329 (Amritsar/ ITA No: 630/ASR/2015 in which it is held that reassessment on the so called REASON that there being cash deposited in bank, there was escapement of income is invalid and was quashed. 6.1 In view of the above legal position also, the Id PCIT was not justified in Revising an illegal and invalid so called Reassessment Order. It be so held…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 50/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 49/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 48/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 47/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 46/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 45/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 44/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 43/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 42/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 41/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 40/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 39/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 38/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 37/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 36/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 35/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 34/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 33/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…reopening. In this regard, reliance was placed on the following decisions: 1. Mariyam Ismail Rajwani in ITA No. 676/Ahd/2016 2. Bir Bahadur Singh vs. ITO, [2015] 53 taxmann.com 366 (Del.) 3. Gurpal Singh vs. ITO, 159 ITD 797 (Amritsar) 4. Amrik Singh vs. ITO, 159 ITD 329 (Amritsar) (B) Reopening was based on borrowed satisfaction: – The Ld. Sr. Counsel submitted that the cases were reopened merely on the basis of the details received from the FT&TR Division of CBDT and there was no independent application of mind by the AO. He submitted that the reopening 25 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulab…

Showing 1–20 of 62 · Page 1 of 4

366 (Del.) 3. Gurpal Singh v. ITO (159 ITD 329) — Cited in 62 Judgments | BharatTax