Aayojan Developers v. ITO

10 Taxmann.com 226High Court2011#9274 most cited

What is Aayojan Developers v. ITO authority for?

Reassessment proceedings must be based solely on the reasons recorded by the Assessing Officer at the time of initiating the reassessment, and cannot be supported by subsequent or extraneous grounds or materials.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

Aayojan Developers v. ITO · section 147 · reassessment · reasons recorded · extraneous grounds · change of opinion · fresh tangible material · assessment procedure · HC · 2011

Also reported as

201 Taxmann 154

Sections most often in play

Section 115BBCSection 133ASection 143(3)Section 147Section 151Section 270ASection 271(1)(c)Section 68

Issues it is cited on

section 54esection 115bbcanonymous donationfresh tangible materialsource of sourcekelvinatorpanchnamamaterial facts necessary for assessmentsection 54sundry creditorspenalty u/s 271(1)(c)change of opinion

Judgments citing Aayojan Developers v. ITO

Rajarshi Shahu Shikshan Sanstha Inam Dhamani, Sangli vs. ITO Exemption, Kolhapur

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1126/PUN/2024[2017-18]Status: DisposedITAT Pune18 Dec 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1121 to 1126/PUN/2024 Assessment Years : 2012-13 to 2017-18 Rajarshi Shahu Shikshan Sanstha, Vs. Income Tax Officer A/P. Inam Dhamani, (Exemption), Tal. Miraj, Dist Sangli – 416416 Kolhapur Maharashtra PAN : AAATR8726J Appellant Respondent Appellant by : Shri Kishor B Phadke Respondent by : Shri Amit Bobde & Shri Shashank Ojha Date of hearing : 09.10.2025 Date of pronouncement : 18.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :…

Rajarshi Shahu Shikshan Sanstha Inam Dhamani, Sangli vs. ITO Exemption, Kolhapur

In the result, all the appeals filed by the assessee are

ITA 1125/PUN/2024[2016-17]Status: DisposedITAT Pune18 Dec 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024

Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1121 to 1126/PUN/2024 Assessment Years : 2012-13 to 2017-18 Rajarshi Shahu Shikshan Sanstha A/P. Inam Dhamani, Tal. Miraj, Dist Sangli – 416416 Maharashtra PAN : AAATR8726J Appellant Vs. Income Tax Officer (Exemption), Kolhapur Respondent Appellant by Respondent by Date of hearing Date of pronouncement Shri Kishor B Phadke Shri Amit Bobde & Shri Shashank Ojha 09.10.2025 18.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned…

Rajarshi Shahu Shikshan Sanstha Inam Dhamani, Sangli vs. ITO Exemption, Kolhapur

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1124/PUN/2024[2015-16]Status: DisposedITAT Pune18 Dec 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1121 to 1126/PUN/2024 Assessment Years : 2012-13 to 2017-18 Rajarshi Shahu Shikshan Sanstha, Vs. Income Tax Officer A/P. Inam Dhamani, (Exemption), Tal. Miraj, Dist Sangli – 416416 Kolhapur Maharashtra PAN : AAATR8726J Appellant Respondent Appellant by : Shri Kishor B Phadke Respondent by : Shri Amit Bobde & Shri Shashank Ojha Date of hearing : 09.10.2025 Date of pronouncement : 18.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :…

Rajarshi Shahu Shikshan Sanstha Inam Dhamani, Sangli vs. ITO Exemption, Kolhapur

In the result, all the appeals filed by the assessee are

ITA 1123/PUN/2024[2014-15]Status: DisposedITAT Pune18 Dec 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024

Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1121 to 1126/PUN/2024 Assessment Years : 2012-13 to 2017-18 Rajarshi Shahu Shikshan Sanstha A/P. Inam Dhamani, Tal. Miraj, Dist Sangli – 416416 Maharashtra PAN : AAATR8726J Appellant Vs. Income Tax Officer (Exemption), Kolhapur Respondent Appellant by Shri Kishor B Phadke Respondent by Shri Amit Bobde & Shri Shashank Ojha Date of hearing 09.10.2025 Date of pronouncement 18.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned…

Rajarshi Shahu Shikshan Sanstha Inam Dhamani, Sangli vs. ITO Exemption, Kolhapur

In the result, all the appeals filed by the assessee are

ITA 1122/PUN/2024[2013-14]Status: DisposedITAT Pune18 Dec 2025AY 2013-14

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024

Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

…SATYAMEVA JAYATE IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1121 to 1126/PUN/2024 Assessment Years : 2012-13 to 2017-18 Rajarshi Shahu Shikshan Sanstha A/P. Inam Dhamani, Tal. Miraj, Dist Sangli – 416416 Maharashtra PAN : AAATR8726J Appellant Vs. Income Tax Officer (Exemption), Kolhapur Respondent Appellant by Respondent by Date of hearing Date of pronouncement : Shri Kishor B Phadke : Shri Amit Bobde & Shri Shashank Ojha : 09.10.2025 : 18.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTA…

Rajarshi Shahu Shikshan Sanstha Inam Dhamani, Sangli vs. ITO Exemption, Kolhapur

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1121/PUN/2024[2012-13]Status: DisposedITAT Pune18 Dec 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1121 to 1126/PUN/2024 Assessment Years : 2012-13 to 2017-18 Rajarshi Shahu Shikshan Sanstha, Vs. Income Tax Officer A/P. Inam Dhamani, (Exemption), Tal. Miraj, Dist Sangli – 416416 Kolhapur Maharashtra PAN : AAATR8726J Appellant Respondent Appellant by : Shri Kishor B Phadke Respondent by : Shri Amit Bobde & Shri Shashank Ojha Date of hearing : 09.10.2025 Date of pronouncement : 18.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :…

The ACIT, Central-1, Indore vs. M/S Surya Infra Venture Pvt. Ltd., Indore

ITA 232/IND/2021[2012-13]Status: DisposedITAT Indore24 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

The Ait, Entral-1, Indore vs. Surya Infraventure P Ltd, Indore

ITA 217/IND/2021[201-13]Status: DisposedITAT Indore24 Nov 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

The ACIT, Circle 2(1), Indore vs. M/S Surya Infra Venture Pvt. Ltd., Indore

ITA 216/IND/2021[2010-11]Status: DisposedITAT Indore24 Nov 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

ACIT, Circle-3(3), Surat vs. M/S. D P Vekariya, Surat

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

ITA 172/SRT/2020[2009-10]Status: DisposedITAT Surat30 Jun 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 172/Srt/2020 Assessment Year: (2009-10) (Physical Court Hearing) The Acit, Circle-3(3), Vs. M/S. D. P. Vekariya, Surat Skylark Shopping, B/H Kapodara Police Station, Varachha Road, Surat, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabfd 8442 Q (Revenue)/(Assessee) (Assessee)/(Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Abhishek Gautam, Sr. Dr 02/06/2022 Date Of Hearing 30/06/2022 Date Of Pronouncement

Section 143(3)Section 144Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No. 172/SRT/2020 Assessment Year: (2009-10) (Physical Court Hearing) The ACIT, Circle-3(3), Vs. M/s. D. P. Vekariya, Surat Skylark Shopping, B/H Kapodara Police Station, Varachha Road, Surat, Gujarat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABFD 8442 Q (Revenue)/(Assessee) (Assessee)/(Respondent) Assessee by Shri P. M. Jagasheth, CA Respondent by Shri Abhishek Gautam, Sr. DR 02/06/2022 Date of Hearing 30/06/2022 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal…

Comm Vault Systems (India) Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

Appeal is allowed in above terms

ITA 380/HYD/2019[2010-11]Status: DisposedITAT Hyderabad04 Mar 2022AY 2010-11

Bench: Shri S.S. Godara & Shri Inturi Rama Raoassessment Year: 2010-11

For Appellant: Sri Ravi BharadwajFor Respondent: Sri T. Sunil Gautam, DR
Section 10ASection 115JSection 143(1)Section 143(3)Section 147Section 148Section 92C

…iscount Co Ltd (1961) 41 ITR 191 (S.C), Garden Silk Mills Ltd v. Dy.CIT (1997) 092 Taxman 022, Lokendra Singh v. Income Tax Officer (1981) 5 Taxman 74 (M.P), CIT vs. Madanlal Sohanlal (1981) 7 Taxman 303 (Cal.), Aayojan Developers v. Income Tax Officer (2011) 10 Taxmann.com 226 (Guj).to quash the impugned reopening for the foregoing precise reasons. The assessee succeeds in its first and foremost legal ground leaving all other aspects on merits to have been rendered academic. 6. This assessee’s appeal is allowed in above terms. Order pronounced in the Open Court on 4th March,2022. (INTURI RAMA RAO) JUDICIAL MEMB…

Aayojan Developers v. ITO (10 Taxmann.com 226) — Cited in 11 Judgments | BharatTax