What is ACIT v. Dhariya Construction Co. authority for?

Reassessment under Section 147 requires the Assessing Officer to apply an independent mind to the information; a vague report or a District Valuation Officer's opinion alone is not sufficient information to form the belief that income has escaped assessment.

How many judgments cite ACIT v. Dhariya Construction Co.?

116 judgments on BharatTax cite ACIT v. Dhariya Construction Co. (328 ITR 515), spanning 2013 to 2026.

Which sections of the Income Tax Act does ACIT v. Dhariya Construction Co. come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 151, Section 142(1), Section 132.

ACIT v. Dhariya Construction Co. (328 ITR 515)

LASCO CHEMIE PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD-15(2), NEW DELHI, DELHI

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

ITA 3811/DEL/2025[2012-13]Status: DisposedITAT Delhi08 Apr 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlasco Chemie Private Vs. Income Tax Officer, Limited, Ward-15(2), Delhi 10489 Kalptaru, Sadar Thana Road Motia Khan, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcl 3502 E Appellant .. Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 143(3)Section 147Section 148Section 149Section 151Section 250

…basis of vague report of the investigation wing/ appraisal report, without any independent application of mind, is beyond jurisdiction, bad in law and void ab initio, as has been held in the following legal decisions: - ACIT vs. Dhariya Construction Company 328 ITR 515 (SC) - ITO vs Lakhmani Mewal Das: 103 ITR 437 (SC) - Jaimam Investments vs. ACIT: 439 ITR 154 (Bom.) - Revolation Forver Marketing (P) Ltd. v. ITO: 413 ITR 400 (Del) - Pr. CIT vs RMG Polyvinyl (1) Ltd. 396 1TR 5 (Del) - PCIT vs. Meenakshi Overseas (P.) Ltd. 395 ITR 677 (Del) - PCIT vs G & G Pharma India Ltd. 384 ITR 147 (Del.) - CIT v SFIL Stock…

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 2445/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…basis of vague report of the investigation wing/appraisal report, without any independent application of of mind, is beyond jurisdiction, bad in law and void ab initio, as has been held in the following legal decisions:  ACTT vs. Dhariya Construction Company 328 ITR 515 (SC)  Pr. CIT. Meenakshi Overseas (P.) Ltd. 395 ITR 677 (Del)  Well Trans Logistics India (P.) Lad. vs. ACTT [2024] 166 taxmann.com 72 (Def)  CIT vs. SFIL Stock Broking Ltd: 325 ITR 285 (Del))  Pr. CIT vs. RMG Polyvinyl (1) Ltd. 396 ITR 5 (Del)  PCIT vs. G & G Pharma India Ltd. 384 ITR 147 (Del.)  CIT vs. Gulati Industrial Fabrication (P) L…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…basis of vague report of the investigation wing/appraisal report, without any independent application of of mind, is beyond jurisdiction, bad in law and void ab initio, as has been held in the following legal decisions:  ACTT vs. Dhariya Construction Company 328 ITR 515 (SC)  Pr. CIT. Meenakshi Overseas (P.) Ltd. 395 ITR 677 (Del)  Well Trans Logistics India (P.) Lad. vs. ACTT [2024] 166 taxmann.com 72 (Def)  CIT vs. SFIL Stock Broking Ltd: 325 ITR 285 (Del))  Pr. CIT vs. RMG Polyvinyl (1) Ltd. 396 ITR 5 (Del)  PCIT vs. G & G Pharma India Ltd. 384 ITR 147 (Del.)  CIT vs. Gulati Industrial Fabrication (P) L…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…basis of vague report of the investigation wing/appraisal report, without any independent application of of mind, is beyond jurisdiction, bad in law and void ab initio, as has been held in the following legal decisions:  ACTT vs. Dhariya Construction Company 328 ITR 515 (SC)  Pr. CIT. Meenakshi Overseas (P.) Ltd. 395 ITR 677 (Del)  Well Trans Logistics India (P.) Lad. vs. ACTT [2024] 166 taxmann.com 72 (Def)  CIT vs. SFIL Stock Broking Ltd: 325 ITR 285 (Del))  Pr. CIT vs. RMG Polyvinyl (1) Ltd. 396 ITR 5 (Del)  PCIT vs. G & G Pharma India Ltd. 384 ITR 147 (Del.)  CIT vs. Gulati Industrial Fabrication (P) L…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…basis of vague report of the investigation wing/appraisal report, without any independent application of of mind, is beyond jurisdiction, bad in law and void ab initio, as has been held in the following legal decisions:  ACTT vs. Dhariya Construction Company 328 ITR 515 (SC)  Pr. CIT. Meenakshi Overseas (P.) Ltd. 395 ITR 677 (Del)  Well Trans Logistics India (P.) Lad. vs. ACTT [2024] 166 taxmann.com 72 (Def)  CIT vs. SFIL Stock Broking Ltd: 325 ITR 285 (Del))  Pr. CIT vs. RMG Polyvinyl (1) Ltd. 396 ITR 5 (Del)  PCIT vs. G & G Pharma India Ltd. 384 ITR 147 (Del.)  CIT vs. Gulati Industrial Fabrication (P) L…

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 200/DEL/2023[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…basis of vague report of the investigation wing/appraisal report, without any independent application of of mind, is beyond jurisdiction, bad in law and void ab initio, as has been held in the following legal decisions:  ACTT vs. Dhariya Construction Company 328 ITR 515 (SC)  Pr. CIT. Meenakshi Overseas (P.) Ltd. 395 ITR 677 (Del)  Well Trans Logistics India (P.) Lad. vs. ACTT [2024] 166 taxmann.com 72 (Def)  CIT vs. SFIL Stock Broking Ltd: 325 ITR 285 (Del))  Pr. CIT vs. RMG Polyvinyl (1) Ltd. 396 ITR 5 (Del)  PCIT vs. G & G Pharma India Ltd. 384 ITR 147 (Del.)  CIT vs. Gulati Industrial Fabrication (P) L…

VIRAJ SOFTWARE PVT. LTD.,DELHI vs. ITO,WARD-26(4), DELHI

Appeal is dismissed

ITA 1084/DEL/2025[2012-13]Status: DisposedITAT Delhi03 Dec 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2012-13 M/S. Viraj Software Pvt. Vs. Income Tax Officer, Ltd., Ward-26(4), 28, Raja Garden, New Delhi New Delhi Pan: Aaccv5229M (Appellant) (Respondent) Assessee By None Department By Ms. Ankush Kalra, Sr. Dr

Section 142(1)Section 143(1)Section 143(2)Section 144Section 147Section 148Section 68Section 69C

…3 ITR (Raj 231, SLP dismissed (St) 27, 135 ITD (Ahd) (Ahd) 1, 1, 220 220 CTR CTR Mad M 335 & (Raj) 361 & (Del) 531 125 TTJ (Del) 816, 236 CTR (Del) 362. Court in the of ACTT case ACTT Vs. DHARIYA 8.1.3 The Hon'ble Supreme Court in CONSTRUCTION CO. reported in 328 ITR 515 has held that having examined the record, we find that in 4 | P a g e this case, the department sought reopening of the assessment based on the opinion given by the District Valuation Officer (DVO). The opinion of the DVO per se is not an information for the purposes of reopening assessment under section 147 of the Income Tax Act, 1961. The AO ha…

INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR vs. RAHUL KATHURIA, RAIPUR

In the result, appeal of the Revenue in ITA No

ITA 152/RPR/2025[2019-20]Status: DisposedITAT Raipur26 Nov 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.151 & 152/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 The Income Tax Officer/Income Tax Officer-3(1) Raipur (C.G.)

For Appellant: Shri V.K. Jindal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 148

…O. The appellant has cited several case laws in his support i.e. Durga Prashad Goyal vs. ITO [2006] 98 ITD 227 (ASK.) (SB), Adani Infrastructure & Developers Pvt. Ltd. vs. ACIT (2019) 101 taxmann.com 256 (Gujarat)", ACIT vs. Dharia Construction Company (2010) 328 ITR 515 (SC) and Sesa Sterlite Ltd. vs. ACIT (2019) 417 ITR 334 (Born. HC). 5.5.12. The appellant has assailed the assessment order on technicalities of non-adherence to provisions of section 151A which governs the scheme of faceless assessment in case of income escapements. The appellant pleads that by the virtue of CBDT's notification dated 29.03.2022,…

INCOME TAX OFFICER, RAIPUR vs. RAHUL KATHURIA, RAIPUR

In the result, appeal of the Revenue in ITA No

ITA 151/RPR/2025[2018-19]Status: DisposedITAT Raipur26 Nov 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.151 & 152/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 The Income Tax Officer/Income Tax Officer-3(1) Raipur (C.G.)

For Appellant: Shri V.K. Jindal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 148

…O. The appellant has cited several case laws in his support i.e. Durga Prashad Goyal vs. ITO [2006] 98 ITD 227 (ASK.) (SB), Adani Infrastructure & Developers Pvt. Ltd. vs. ACIT (2019) 101 taxmann.com 256 (Gujarat)", ACIT vs. Dharia Construction Company (2010) 328 ITR 515 (SC) and Sesa Sterlite Ltd. vs. ACIT (2019) 417 ITR 334 (Born. HC). 5.5.12. The appellant has assailed the assessment order on technicalities of non-adherence to provisions of section 151A which governs the scheme of faceless assessment in case of income escapements. The appellant pleads that by the virtue of CBDT's notification dated 29.03.2022,…

ABHISHEK GOURASARIA,JAMSHEDPUR vs. ACIT , JAMSHEDPUR

In the result, consequential assessment order also stands quashed

ITA 43/RAN/2023[2013-14]Status: DisposedITAT Ranchi06 Oct 2025AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayabhishek Gourasaria, A.C.I.T., 118, Flat No. 2B, Surabhi Apartment, K Jamshedpur Vs. Road, Bistupur, Jamshedpur-831001. Pan No. Adwpg 2149 R Appellant/ Assessee Respondent/ Revenue

Section 139Section 147Section 148Section 149Section 151Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Abhishek Gourasaria, A.C.I.T., 118, Flat No. 2B, surabhi Apartment, K Jamshedpur Vs. Road, Bistupur, Jamshedpur-831001. PAN No. ADWPG 2149 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Rajiv Mittal, A.R. Department represented by Shri Khub Chand Pandya, Sr.DR Date of hearing 06/10/2025 Date of pronouncement 06/10/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal…

AFI FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

In the result, the appeal of the assessee is to be allowed

ITA 91/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh03 Sept 2025AY 2018-19

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar & Ms. Deepali Aggarwal,C.A’sFor Respondent: Shri Manav Bansal, CIT, DR

Section 115BSection 132Section 133ASection 148Section 250Section 69B

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE/HYBRID MODE/PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 127, 90 & 91 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2016-17, 2017-18 & 2018-19 AFI Feed Industries बनाम The DCIT Shop No. 13, Khanna City Centre, Central Circle-I G.T. Road, Ground Floor, Bolck-C, Ludhiana Khanna, Punjab-141401 "ायी लेखा सं./PAN NO: ABDFA5916B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से…

AFI FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

In the result, the appeal of the assessee is to be allowed

ITA 90/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh03 Sept 2025AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar & Ms. Deepali Aggarwal,C.A’sFor Respondent: Shri Manav Bansal, CIT, DR

Section 115BSection 132Section 133ASection 148Section 250Section 69B

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE/HYBRID MODE/PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 127, 90 & 91 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2016-17, 2017-18 & 2018-19 AFI Feed Industries बनाम The DCIT Shop No. 13, Khanna City Centre, Central Circle-I G.T. Road, Ground Floor, Bolck-C, Ludhiana Khanna, Punjab-141401 "ायी लेखा सं./PAN NO: ABDFA5916B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से…

AFI FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA

In the result, the appeal of the assessee is to be allowed

ITA 127/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh03 Sept 2025AY 2016-17

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 127, 90 & 91 /Chd/ 2025 निर्धारण वर्ष / Assessment Year : 2016-17, 2017-18 & 2018-19 AFI Feed Industries Shop No. 13, Khanna City Centre, G.T. Road, Ground Floor, Bolck-C, Khanna, Punjab-141401 स्थायी लेखा सं./PAN NO: ABDFA5916B अपीलार्थी/Appellant निर्धारिती की ओर से/Assessee by : राजस्व की ओर से / Revenue by : बनाम The DCIT Central Circle-l Ludhiana प्रत्यर्थी / Respondent Shri Ashwani Kumar, Ms. Deepali

For Appellant: Shri Ashwani Kumar & Ms. Deepali Aggarwal,C.A’sFor Respondent: Shri Manav Bansal, CIT, DR

Section 115BSection 132Section 133ASection 148Section 250Section 69B

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE/HYBRID MODE/PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 127, 90 & 91 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2016-17, 2017-18 & 2018-19 AFI Feed Industries बनाम The DCIT Shop No. 13, Khanna City Centre, Central Circle-I G.T. Road, Ground Floor, Bolck-C, Ludhiana Khanna, Punjab-141401 "ायी लेखा सं./PAN NO: ABDFA5916B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से…

M/S VINAYAK FINANCIAL CONSULTANTS PRIVATE LIMITED,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE-4(1), KOLKATA

In the result, appeal of the assessee is partly allowed for statistical\npurposes

ITA 2695/KOL/2024[2013-14]Status: DisposedITAT Kolkata10 Jul 2025AY 2013-14

Section 139(1)Section 143(1)Section 147Section 148

…on facts. The law is well\nsettled. There is no substantial question of law which arises for our\nconsideration.\n13.3 In this regard, further reference may be made to the decision by the Hon'ble Supreme\nCourt in the case of ACIT VS DHARIYA CONSTRUCTION CO. [328 ITR 515] where\nthe Apex court held that having examined the record, we find that in this case, the\ndepartment sought reopening of the assessment based on the opinion given by\nthe District Valuation Officer (DVO). The opinion of the DVO per se is not an\ninformation for the purposes of reopening assessment under section 147 of the\n\nPage | 21\n\n24\nI…

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, the appeal of the revenue stands dismissed as above

ITA 3130/DEL/2011[2003-04]Status: DisposedITAT Delhi30 May 2025AY 2003-04

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 147Section 148

…ormation received from the Investigation wing before reopening the assessment as evident from the reason for reopening the assessment. Our attention was invited to the decision of the Hon’ble Supreme Court in the case of ACIT vs. Dhariya Construction Company: 328 ITR 515 and the decision of the Hon’ble Delhi High Court in the case of CIT v. SFIL Stock Broking Ltd.: 325 ITR 285 to submit that the reopening was bad in the eyes of the law. Further, reliance in this regard was placed on the following decisions wherein it had been held that the reopening done on the basis of report/information received from the invest…

BSES YAMUNA POWER LTD,DELHI vs. ACIT, CIRCLE-5(1), NEW DEL;HI

The appeal of the assessee is allowed on legal issues

ITA 4853/DEL/2017[2008-09]Status: DisposedITAT Delhi16 Apr 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…sessment has been held as bad. 313 ITR (Raj 231, SLP dismissed (St) 27, 135 ITD (Ahd) I, 220 CTR Mad 335 & (Raj) 361 & (Del) 531 125 TTJ (Del) 816, 236 CTR (Del) 362. 5.1.3 The Hon'ble Supreme Court in the case of ACTT Vs. DHARIYA CONSTRUCTION CO. reported in 328 ITR 515 has held that having examined the record, we find that in this case, the department sought reopening of the assessment based on the opinion given by the District Valuation Officer (DVO). The opinion of the DVO per se is not an information for the purposes of reopening assessment under section 147 of the Income Tax Act, 1961. The AO has to apply h…

BSES YAMUNA POWER LTD.,NEW DELHI vs. DCIT, CIRCLE- 5(1), NEW DELHI

The appeal of the assessee is allowed on legal issues

ITA 4852/DEL/2017[2007-08]Status: DisposedITAT Delhi16 Apr 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…sessment has been held as bad. 313 ITR (Raj 231, SLP dismissed (St) 27, 135 ITD (Ahd) I, 220 CTR Mad 335 & (Raj) 361 & (Del) 531 125 TTJ (Del) 816, 236 CTR (Del) 362. 5.1.3 The Hon'ble Supreme Court in the case of ACTT Vs. DHARIYA CONSTRUCTION CO. reported in 328 ITR 515 has held that having examined the record, we find that in this case, the department sought reopening of the assessment based on the opinion given by the District Valuation Officer (DVO). The opinion of the DVO per se is not an information for the purposes of reopening assessment under section 147 of the Income Tax Act, 1961. The AO has to apply h…

THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 2006/CHNY/2024[2011-12]Status: DisposedITAT Chennai05 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 147Section 80G

…case of Hon’ble Supreme Court in the case of ACIT Vs Dhariyal ACIT Vs Dhariyal ITA No.1372 & 2006/Chny/2024 ITA No.1372 & 2006/Chny/2024 (AYs 20 2010-11 & 2011-12) The Gate of Hope Charitable Trust The Gate of Hope Charitable Trust ::10 :: Construction Co. (328 ITR 515) Construction Co. (328 ITR 515) wherein it was held that, the report wherein it was held that, the report given by the DVO is only his opinion and that given by the DVO is only his opinion and that per se cannot be a tangible cannot be a tangible material for the purposes of reopening assessment under section 147 of for the purposes of reopenin…

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 1372/CHNY/2024[2010-11]Status: DisposedITAT Chennai05 Mar 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 147Section 80G

…case of Hon’ble Supreme Court in the case of ACIT Vs Dhariyal ACIT Vs Dhariyal ITA No.1372 & 2006/Chny/2024 ITA No.1372 & 2006/Chny/2024 (AYs 20 2010-11 & 2011-12) The Gate of Hope Charitable Trust The Gate of Hope Charitable Trust ::10 :: Construction Co. (328 ITR 515) Construction Co. (328 ITR 515) wherein it was held that, the report wherein it was held that, the report given by the DVO is only his opinion and that given by the DVO is only his opinion and that per se cannot be a tangible cannot be a tangible material for the purposes of reopening assessment under section 147 of for the purposes of reopenin…

JIGNESH SUKHDEVBHAI PATEL L/H OF SUKHDEV PATEL,SURAT vs. INCOME TAX OFFICER, WARD -2(3)(6), SURAT

In the result, this ground of appeal is partly allowed

ITA 128/SRT/2023[2012-13]Status: DisposedITAT Surat19 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 128/Srt/2023 (Ay 2012-13) (Physical Court Hearing) Jignesh Sukhdevbhai Patel Income Tax Officer, Ward-2(3)(6), 43, Ashutosh Nagri, Surat, Room No.606, बनाम Jahangirpura, Olpad Road, Aaykar Bhavan, Opp. New Civil Vs Surat-395 005 Hospital, Majura Gate, [Pan : Ajapp 1141 J] Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 142A(1)Section 142A(6)Section 143(3)Section 147Section 148Section 254(1)Section 50C

…आयकर अपीलीय अिधकरण, सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 128/SRT/2023 (AY 2012-13) (Physical court hearing) Jignesh Sukhdevbhai Patel Income Tax Officer, Ward-2(3)(6), 43, Ashutosh Nagri, Surat, Room No.606, बनाम Jahangirpura, Olpad Road, Aaykar Bhavan, Opp. New Civil Vs Surat-395 005 Hospital, Majura Gate, [PAN : AJAPP 1141 J] Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Mehul Shah, CA राज" की ओर से /Revenue by Shri Mukesh J…

ACIT v. Dhariya Construction Co.

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Judgments citing ACIT v. Dhariya Construction Co.

LASCO CHEMIE PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD-15(2), NEW DELHI, DELHI

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

VIRAJ SOFTWARE PVT. LTD.,DELHI vs. ITO,WARD-26(4), DELHI

INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR vs. RAHUL KATHURIA, RAIPUR

INCOME TAX OFFICER, RAIPUR vs. RAHUL KATHURIA, RAIPUR

ABHISHEK GOURASARIA,JAMSHEDPUR vs. ACIT , JAMSHEDPUR

AFI FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

AFI FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

AFI FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA

M/S VINAYAK FINANCIAL CONSULTANTS PRIVATE LIMITED,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE-4(1), KOLKATA

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

BSES YAMUNA POWER LTD,DELHI vs. ACIT, CIRCLE-5(1), NEW DEL;HI

BSES YAMUNA POWER LTD.,NEW DELHI vs. DCIT, CIRCLE- 5(1), NEW DELHI

THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

JIGNESH SUKHDEVBHAI PATEL L/H OF SUKHDEV PATEL,SURAT vs. INCOME TAX OFFICER, WARD -2(3)(6), SURAT