Ami Ashish Shah v. ITO

440 ITR 417High Court2021#7460 most cited

What is Ami Ashish Shah v. ITO authority for?

Reopening of assessment under section 147 is unsustainable if it is based solely on information already available in the original return processed under section 143(1) and no new tangible material is found by the revenue.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2022.

Also referred to as

Ami Ashish Shah v. ITO · 440 ITR 417 · reassessment · Section 147 · Section 143(1) · escaped income · no new material · original return

Read the full judgment

Judgments citing Ami Ashish Shah v. ITO

M/S Germinda Pvt. Ltd., Kolkata vs. I.T.O., Ward-7(1), Kolkata

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

ITA 1193/KOL/2019[2009-10]Status: DisposedITAT Kolkata22 Jun 2022AY 2009-10

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 143(1)Section 143(3)Section 147Section 148Section 154Section 250

…l with the Revenue authorities which the assessee has not disclosed and the alleged re-opening is merely based on the information contained in the income tax return itself. 8. Hon’ble Gujarat High Court in the case of Ami Ashis Shah vs. ITO reported in [2021] 440 ITR 417 (Guj.) observed that the re- opening of assessment u/s 147 of the Act is held to be unsustainable since the original ITR was processed u/s 143(1)a of the Act and no new tangible material was found and notice was given on the ground that the assessee did not offer to tax certain income. 9. The Hon’ble Supreme Court in the case of Commissioner of I…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 892/PUN/2017[2008-09]Status: DisposedITAT Pune20 Apr 2022AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…ion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference can be made in this regard to the decision of the Hon’ble Gujarat High Court in the case of Ami Ashish Shah vs. ITO, 440 ITR 417 (Guj.-HC), wherein, the Hon’ble Gujarat High Court reiterated the above position after referring to the following decisions :- (i) Ratna Trayi Reality Service (P.) Ltd. v. ITO, 356 ITR 493 (Guj.). (ii) CIT v. Orient Craft Ltd., 354 ITR 536 (Delhi). (iii) Indivest Pte. Ltd. v. Addl. DIT, 350 ITR 120 (Bom.). 12. In the present case, from the reason…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 891/PUN/2017[2007-08]Status: DisposedITAT Pune20 Apr 2022AY 2007-08

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…ion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference can be made in this regard to the decision of the Hon’ble Gujarat High Court in the case of Ami Ashish Shah vs. ITO, 440 ITR 417 (Guj.-HC), wherein, the Hon’ble Gujarat High Court reiterated the above position after referring to the following decisions :- (i) Ratna Trayi Reality Service (P.) Ltd. v. ITO, 356 ITR 493 (Guj.). (ii) CIT v. Orient Craft Ltd., 354 ITR 536 (Delhi). (iii) Indivest Pte. Ltd. v. Addl. DIT, 350 ITR 120 (Bom.). 12. In the present case, from the reason…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 890/PUN/2017[2006-07]Status: DisposedITAT Pune20 Apr 2022AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…ion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference can be made in this regard to the decision of the Hon’ble Gujarat High Court in the case of Ami Ashish Shah vs. ITO, 440 ITR 417 (Guj.-HC), wherein, the Hon’ble Gujarat High Court reiterated the above position after referring to the following decisions :- (i) Ratna Trayi Reality Service (P.) Ltd. v. ITO, 356 ITR 493 (Guj.). (ii) CIT v. Orient Craft Ltd., 354 ITR 536 (Delhi). (iii) Indivest Pte. Ltd. v. Addl. DIT, 350 ITR 120 (Bom.). 12. In the present case, from the reason…

Assistant Commissioner of Income-Tax, Circle - 4, Pune vs. M/S. Poona Club Ltd, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1939/PUN/2017[2013-14]Status: DisposedITAT Pune20 Apr 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…ion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference can be made in this regard to the decision of the Hon’ble Gujarat High Court in the case of Ami Ashish Shah vs. ITO, 440 ITR 417 (Guj.-HC), wherein, the Hon’ble Gujarat High Court reiterated the above position after referring to the following decisions :- (i) Ratna Trayi Reality Service (P.) Ltd. v. ITO, 356 ITR 493 (Guj.). (ii) CIT v. Orient Craft Ltd., 354 ITR 536 (Delhi). (iii) Indivest Pte. Ltd. v. Addl. DIT, 350 ITR 120 (Bom.). 12. In the present case, from the reason…

Assistant Commissioner of Income Tax, Pune vs. M/S. Poona Club Ltd., Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1238/PUN/2017[2012-13]Status: DisposedITAT Pune20 Apr 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…ion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference can be made in this regard to the decision of the Hon’ble Gujarat High Court in the case of Ami Ashish Shah vs. ITO, 440 ITR 417 (Guj.-HC), wherein, the Hon’ble Gujarat High Court reiterated the above position after referring to the following decisions :- (i) Ratna Trayi Reality Service (P.) Ltd. v. ITO, 356 ITR 493 (Guj.). (ii) CIT v. Orient Craft Ltd., 354 ITR 536 (Delhi). (iii) Indivest Pte. Ltd. v. Addl. DIT, 350 ITR 120 (Bom.). 12. In the present case, from the reason…

Assistant Commissioner of Income Tax, Pune vs. M/S. Poona Club Ltd., Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1237/PUN/2017[2011-12]Status: DisposedITAT Pune20 Apr 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…ion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference can be made in this regard to the decision of the Hon’ble Gujarat High Court in the case of Ami Ashish Shah vs. ITO, 440 ITR 417 (Guj.-HC), wherein, the Hon’ble Gujarat High Court reiterated the above position after referring to the following decisions :- (i) Ratna Trayi Reality Service (P.) Ltd. v. ITO, 356 ITR 493 (Guj.). (ii) CIT v. Orient Craft Ltd., 354 ITR 536 (Delhi). (iii) Indivest Pte. Ltd. v. Addl. DIT, 350 ITR 120 (Bom.). 12. In the present case, from the reason…

Assistant Commissioner of Income Tax, Pune vs. M/S. Poona Club Ltd., Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1235/PUN/2017[2008-09]Status: DisposedITAT Pune20 Apr 2022AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…ion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference can be made in this regard to the decision of the Hon’ble Gujarat High Court in the case of Ami Ashish Shah vs. ITO, 440 ITR 417 (Guj.-HC), wherein, the Hon’ble Gujarat High Court reiterated the above position after referring to the following decisions :- (i) Ratna Trayi Reality Service (P.) Ltd. v. ITO, 356 ITR 493 (Guj.). (ii) CIT v. Orient Craft Ltd., 354 ITR 536 (Delhi). (iii) Indivest Pte. Ltd. v. Addl. DIT, 350 ITR 120 (Bom.). 12. In the present case, from the reason…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 895/PUN/2017[2012-13]Status: DisposedITAT Pune20 Apr 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…ion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference can be made in this regard to the decision of the Hon’ble Gujarat High Court in the case of Ami Ashish Shah vs. ITO, 440 ITR 417 (Guj.-HC), wherein, the Hon’ble Gujarat High Court reiterated the above position after referring to the following decisions :- (i) Ratna Trayi Reality Service (P.) Ltd. v. ITO, 356 ITR 493 (Guj.). (ii) CIT v. Orient Craft Ltd., 354 ITR 536 (Delhi). (iii) Indivest Pte. Ltd. v. Addl. DIT, 350 ITR 120 (Bom.). 12. In the present case, from the reason…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 894/PUN/2017[2011-12]Status: DisposedITAT Pune20 Apr 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…ion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference can be made in this regard to the decision of the Hon’ble Gujarat High Court in the case of Ami Ashish Shah vs. ITO, 440 ITR 417 (Guj.-HC), wherein, the Hon’ble Gujarat High Court reiterated the above position after referring to the following decisions :- (i) Ratna Trayi Reality Service (P.) Ltd. v. ITO, 356 ITR 493 (Guj.). (ii) CIT v. Orient Craft Ltd., 354 ITR 536 (Delhi). (iii) Indivest Pte. Ltd. v. Addl. DIT, 350 ITR 120 (Bom.). 12. In the present case, from the reason…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 893/PUN/2017[2009-10]Status: DisposedITAT Pune20 Apr 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…ion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference can be made in this regard to the decision of the Hon’ble Gujarat High Court in the case of Ami Ashish Shah vs. ITO, 440 ITR 417 (Guj.-HC), wherein, the Hon’ble Gujarat High Court reiterated the above position after referring to the following decisions :- (i) Ratna Trayi Reality Service (P.) Ltd. v. ITO, 356 ITR 493 (Guj.). (ii) CIT v. Orient Craft Ltd., 354 ITR 536 (Delhi). (iii) Indivest Pte. Ltd. v. Addl. DIT, 350 ITR 120 (Bom.). 12. In the present case, from the reason…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 4, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 2242/PUN/2017[2014-15]Status: DisposedITAT Pune20 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…ion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference can be made in this regard to the decision of the Hon’ble Gujarat High Court in the case of Ami Ashish Shah vs. ITO, 440 ITR 417 (Guj.-HC), wherein, the Hon’ble Gujarat High Court reiterated the above position after referring to the following decisions :- (i) Ratna Trayi Reality Service (P.) Ltd. v. ITO, 356 ITR 493 (Guj.). (ii) CIT v. Orient Craft Ltd., 354 ITR 536 (Delhi). (iii) Indivest Pte. Ltd. v. Addl. DIT, 350 ITR 120 (Bom.). 12. In the present case, from the reason…

Assistant Commissioner of Income-Tax, Circle - 4, Pune vs. M/S. Poona Club Ltd, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 2221/PUN/2017[2014-15]Status: DisposedITAT Pune20 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…ion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference can be made in this regard to the decision of the Hon’ble Gujarat High Court in the case of Ami Ashish Shah vs. ITO, 440 ITR 417 (Guj.-HC), wherein, the Hon’ble Gujarat High Court reiterated the above position after referring to the following decisions :- (i) Ratna Trayi Reality Service (P.) Ltd. v. ITO, 356 ITR 493 (Guj.). (ii) CIT v. Orient Craft Ltd., 354 ITR 536 (Delhi). (iii) Indivest Pte. Ltd. v. Addl. DIT, 350 ITR 120 (Bom.). 12. In the present case, from the reason…

Poona Club Ltd., Pune vs. Deputy Commissioner of Income-Tax, Circle - 4, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1653/PUN/2017[2013-14]Status: DisposedITAT Pune20 Apr 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…ion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference can be made in this regard to the decision of the Hon’ble Gujarat High Court in the case of Ami Ashish Shah vs. ITO, 440 ITR 417 (Guj.-HC), wherein, the Hon’ble Gujarat High Court reiterated the above position after referring to the following decisions :- (i) Ratna Trayi Reality Service (P.) Ltd. v. ITO, 356 ITR 493 (Guj.). (ii) CIT v. Orient Craft Ltd., 354 ITR 536 (Delhi). (iii) Indivest Pte. Ltd. v. Addl. DIT, 350 ITR 120 (Bom.). 12. In the present case, from the reason…

Assistant Commissioner of Income Tax, Pune vs. M/S. Poona Club Ltd., Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1236/PUN/2017[2009-10]Status: DisposedITAT Pune20 Apr 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…ion of the assessment u/s 143(1) and there should exist reasons to believe that the income chargeable to tax had escaped assessment. Reference can be made in this regard to the decision of the Hon’ble Gujarat High Court in the case of Ami Ashish Shah vs. ITO, 440 ITR 417 (Guj.-HC), wherein, the Hon’ble Gujarat High Court reiterated the above position after referring to the following decisions :- (i) Ratna Trayi Reality Service (P.) Ltd. v. ITO, 356 ITR 493 (Guj.). (ii) CIT v. Orient Craft Ltd., 354 ITR 536 (Delhi). (iii) Indivest Pte. Ltd. v. Addl. DIT, 350 ITR 120 (Bom.). 12. In the present case, from the reason…