Anchi Devi v. CIT

218 CTR 11Reported decision2008#8631 most cited

What is Anchi Devi v. CIT authority for?

An Assessing Officer can validly reopen an assessment by issuing a fresh notice even if prior reassessment proceedings were dropped, provided the earlier proceedings were not concluded.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

Anchi Devi v. CIT · section 143(2) · reopening assessment · fresh notice · dropped reassessment

Read the full judgment

Issues it is cited on

section 143(l)(a)time barred assessmentsection 151(1)section 264share application moneysection 149documents seizedunexplained expendituresection 132areason to believecross objectionsection 151

Judgments citing Anchi Devi v. CIT

ACIT, Circle-7.1, Kolkata, Aayakar Bhawan vs. Itc Limited, Kolkata

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 745/KOL/2024[1992-1993]Status: DisposedITAT Kolkata19 May 2025AY 1992-1993

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1343& 1318/KOL/2023 (Assessment Years: 1992-93 & 1993-94) ITC LIMITED DCIT, CIR-7(1), KOLKATA. Taxation Department, 37 J L Aayakar Bhawan, P-7, Nehru Road, Kolkata., Kolkata, Chowringhee Square,Kolkata, Vs. West Bengal, 700071 West Bengal, 700069 (Appellant) (Respondent) PAN No. AAACI59501 ITA Nos. 745 & 744/KOL/2024 (Assessment Years: 1992-93& 1993-94) DCIT, CIR-7(1), KOLKATA. ITC LIMITED Aayakar Bhawan, P-7, Taxation Department, 37 J L ChowringheeSquare,Kolkata, Nehru Road, Kolkata., K…

ACIT, Circle-7(1), Kolkata, Aayakar Bhawan vs. Itc Limited, Kolkata

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 744/KOL/2024[1993-1994]Status: DisposedITAT Kolkata19 May 2025AY 1993-1994

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1343& 1318/KOL/2023 (Assessment Years: 1992-93 & 1993-94) ITC LIMITED DCIT, CIR-7(1), KOLKATA. Taxation Department, 37 J L Aayakar Bhawan, P-7, Nehru Road, Kolkata., Kolkata, Chowringhee Square,Kolkata, Vs. West Bengal, 700071 West Bengal, 700069 (Appellant) (Respondent) PAN No. AAACI59501 ITA Nos. 745 & 744/KOL/2024 (Assessment Years: 1992-93& 1993-94) DCIT, CIR-7(1), KOLKATA. ITC LIMITED Aayakar Bhawan, P-7, Taxation Department, 37 J L ChowringheeSquare,Kolkata, Nehru Road, Kolkata., K…

Itc Limited, Kolkata vs. DCIT, Cir-7(1), Kolkata.

In the result, both the appeals of the assessee are allowed and both

ITA 1343/KOL/2023[1992-93]Status: DisposedITAT Kolkata19 May 2025AY 1992-93

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1343& 1318/KOL/2023 (Assessment Years: 1992-93 & 1993-94) ITC LIMITED Taxation Department, 37 J L Nehru Road, Kolkata., Kolkata, West Bengal, 700071 (Appellant) Vs. DCIT, CIR-7(1), KOLKATA. Aayakar Bhawan, P-7, Chowringhee Square, Kolkata, West Bengal, 700069 (Respondent) PAN No. AAACI59501 ITA Nos.745 & 744/KOL/2024 (Assessment Years: 1992-93 & 1993-94) DCIT, CIR-7(1), KOLKATA. Aayakar Bhawan, P-7, ChowringheeSquare, Kolkata, West Bengal, 700069 (Appellant) Assessee by Revenue by Date of…

Itc Limited, Kolkata. vs. DCIT, Cir-7(1), Kolkata.

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 1318/KOL/2023[1993-94]Status: DisposedITAT Kolkata19 May 2025AY 1993-94

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1343& 1318/KOL/2023 (Assessment Years: 1992-93 & 1993-94) ITC LIMITED DCIT, CIR-7(1), KOLKATA. Taxation Department, 37 J L Aayakar Bhawan, P-7, Nehru Road, Kolkata., Kolkata, Chowringhee Square,Kolkata, Vs. West Bengal, 700071 West Bengal, 700069 (Appellant) (Respondent) PAN No. AAACI59501 ITA Nos. 745 & 744/KOL/2024 (Assessment Years: 1992-93& 1993-94) DCIT, CIR-7(1), KOLKATA. ITC LIMITED Aayakar Bhawan, P-7, Taxation Department, 37 J L ChowringheeSquare,Kolkata, Nehru Road, Kolkata., K…

ACIT, Circle-7(1), Kolkata vs. Hi Tech Systems and Services Limited, Kolkata

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 1318/KOL/2024[2022-2023]Status: DisposedITAT Kolkata06 Jan 2025AY 2022-2023

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1343& 1318/KOL/2023 (Assessment Years: 1992-93 & 1993-94) ITC LIMITED DCIT, CIR-7(1), KOLKATA. Taxation Department, 37 J L Aayakar Bhawan, P-7, Nehru Road, Kolkata., Kolkata, Chowringhee Square,Kolkata, Vs. West Bengal, 700071 West Bengal, 700069 (Appellant) (Respondent) PAN No. AAACI59501 ITA Nos. 745 & 744/KOL/2024 (Assessment Years: 1992-93& 1993-94) DCIT, CIR-7(1), KOLKATA. ITC LIMITED Aayakar Bhawan, P-7, Taxation Department, 37 J L ChowringheeSquare,Kolkata, Nehru Road, Kolkata., K…

DCIT, New Delhi vs. M/S Chotti Leasing & Finance Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue in ITA No

ITA 6214/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Jan 2023AY 2010-11

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6211/DEL/2015 [A.Y. 2007-08] ITA No. 6212/DEL/2015 [A.Y. 2008-09] ITA No. 6213/DEL/2015 [A.Y. 2009-10] ITA No. 6214/DEL/2015 [A.Y. 2010-11] The Dy. C.I.T. Vs. Chotti Leasing & Finance Pvt Ltd Central Circle-26 2-D, MIG DDA Flats New Delhi Gulabi Bagh, New Delhi PAN: AABCC 8851 H CO No. 458/DEL/2015 (ITA No. 6211/DEL/2015 [A.Y. 2007-08]) CO No. 459/DEL/2015 (ITA No. 6212/DEL/2015 [A.Y. 2008-09]) CO No. 4/DEL/2015 (ITA No. 6213/DEL/2015 [A.Y. 2009-10])…

DCIT, New Delhi vs. M/S Chotti Leasing & Finance Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue in ITA No

ITA 6213/DEL/2015[2009-10]Status: DisposedITAT Delhi23 Jan 2023AY 2009-10

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6211/DEL/2015 [A.Y. 2007-08] ITA No. 6212/DEL/2015 [A.Y. 2008-09] ITA No. 6213/DEL/2015 [A.Y. 2009-10] ITA No. 6214/DEL/2015 [A.Y. 2010-11] The Dy. C.I.T. Vs. Chotti Leasing & Finance Pvt Ltd Central Circle-26 2-D, MIG DDA Flats New Delhi Gulabi Bagh, New Delhi PAN: AABCC 8851 H CO No. 458/DEL/2015 (ITA No. 6211/DEL/2015 [A.Y. 2007-08]) CO No. 459/DEL/2015 (ITA No. 6212/DEL/2015 [A.Y. 2008-09]) CO No. 4/DEL/2015 (ITA No. 6213/DEL/2015 [A.Y. 2009-10])…

DCIT, New Delhi vs. M/S Chotti Leasing & Finance Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue in ITA No

ITA 6212/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Jan 2023AY 2008-09

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6211/DEL/2015 [A.Y. 2007-08] ITA No. 6212/DEL/2015 [A.Y. 2008-09] ITA No. 6213/DEL/2015 [A.Y. 2009-10] ITA No. 6214/DEL/2015 [A.Y. 2010-11] The Dy. C.I.T. Vs. Chotti Leasing & Finance Pvt Ltd Central Circle-26 2-D, MIG DDA Flats New Delhi Gulabi Bagh, New Delhi PAN: AABCC 8851 H CO No. 458/DEL/2015 (ITA No. 6211/DEL/2015 [A.Y. 2007-08]) CO No. 459/DEL/2015 (ITA No. 6212/DEL/2015 [A.Y. 2008-09]) CO No. 4/DEL/2015 (ITA No. 6213/DEL/2015 [A.Y. 2009-10])…

DCIT, New Delhi vs. M/S Chotti Leasing & Finance Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue in ITA No

ITA 6211/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Jan 2023AY 2007-08

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6211/DEL/2015 [A.Y. 2007-08] ITA No. 6212/DEL/2015 [A.Y. 2008-09] ITA No. 6213/DEL/2015 [A.Y. 2009-10] ITA No. 6214/DEL/2015 [A.Y. 2010-11] The Dy. C.I.T. Vs. Chotti Leasing & Finance Pvt Ltd Central Circle-26 2-D, MIG DDA Flats New Delhi Gulabi Bagh, New Delhi PAN: AABCC 8851 H CO No. 458/DEL/2015 (ITA No. 6211/DEL/2015 [A.Y. 2007-08]) CO No. 459/DEL/2015 (ITA No. 6212/DEL/2015 [A.Y. 2008-09]) CO No. 4/DEL/2015 (ITA No. 6213/DEL/2015 [A.Y. 2009-10])…

DCIT, New Delhi vs. M/S Shrey Infradevelopers Pvt. Ltd., New Delhi

In the result, the appeal filed by the Revenue in ITA No

ITA 6229/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Aug 2021AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Madhumita Roy[A.Y 2010-11]

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Prakash Dubey, Sr. DR
Section 143(3)Section 147Section 148Section 250Section 264Section 4

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. MADHUMITA ROY, JUDICIAL MEMBER [A.Y 2010-11] The Dy. C.I.T Vs. M/s Shrey Infradevelopers [P] Ltd Central Circle -18 2-D, MIG, DDA Flats New Delhi Gulabi Bagh, New Delhi PAN : AAKCS 4315 F CO No. 468/DEL/2015 (A/o ITA No. 6229/DEL/2015 [A.Y 2010-11]) M/s Shrey Infradevelopers [P] Ltd Vs. The Dy. C.I.T 2-D, MIG, DDA Flats Circle 27(2) Gulabi Bagh, New Delhi New Delhi PAN : AAKCS 4315 F [Appellant] [Respondent] Date of Hearing : 09.08.2021 Date of Pronouncemen…

DCIT, New Delhi vs. M/S Sam Portfolio Pvt. Ltd., New Delhi

In the result, appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 6218/DEL/2015[2008-09]Status: DisposedITAT Delhi20 Feb 2020AY 2008-09

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamblethe Dcit, Vs Sam Portfolio Pvt. Ltd., Circle – 18, 5/5761, Dev Nagar, Jhandewalan, Karol Bagh, Near Yes Bank New Delhi Atm, New Delhi – 110 005 (Pan : Aahcs 6810 N) (Appellant) (Respondent) Co No. 403/Del/2015 (Arising Out Of Ita No. 6218/Del/2015) ( Assessment Year – 2008-09 ) Sam Portfolio Pvt. Ltd., Vs The Dcit, 5/5761, Dev Nagar, Circle – 18, Karol Bagh, Near Yes Bank Jhandewalan, Atm, New Delhi – 110 005 New Delhi (Pan : Aahcs 6810 N) (Appellant) (Respondent) Assessee By Sh. H. K. Chaudhari, Cit-D.R. Revenue By Dr. Rakesh Gupta, Advocate Date Of Hearing 18.02.2020 Date Of Pronouncement 20.02.2020

Section 132Section 132ASection 133ASection 143(3)Section 147Section 148Section 153CSection 264

…ITA No.6218/Del/2015 & CO No.403/Del/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER The DCIT, Vs SAM Portfolio Pvt. Ltd., Circle – 18, 5/5761, Dev Nagar, Jhandewalan, Karol Bagh, Near Yes Bank New Delhi ATM, New Delhi – 110 005 (PAN : AAHCS 6810 N) (APPELLANT) (RESPONDENT) CO No. 403/DEL/2015 (Arising out of ITA No. 6218/DEL/2015) ( Assessment Year – 2008-09 ) SAM Portfolio Pvt. Ltd., Vs The DCIT, 5/5761, Dev Nagar, Circle – 18, Karol Bagh, Near Yes Bank Jhandewalan, ATM, New Delhi – 110 005 New Delhi (PA…

Cebon Apparel Pvt. Ltd., Mumbai vs. Addl CIT 6(2), Mumbai

ITA 2122/MUM/2011[2005-06]Status: DisposedITAT Mumbai30 Nov 2015AY 2005-06

Bench: Shri R.C. Sharma & Shri Sanjay Garg

For Appellant: Shri J.D. Mistry, A.R. & Shri K.K. Ved, A.RFor Respondent: Shri Vivek A. Perumpurna, D.R
Section 143(2)Section 147Section 148Section 195

…was valid. 4. Before us, the Ld. Counsel of the assessee has reiterated his submissions as were made before the Ld. CIT(A). He has further relied upon the decision of the Hon’ble High Court of Punjab & Haryana in the case of “Smt. Anchi Devi vs. CIT” (2008) 218 CTR 11. On the other hand, the Ld. D.R. has relied upon the decision of the Visakhapatnam Bench of this Tribunal in the case of “ITO vs. Rajeev Builders.” 5. We have considered the rival contentions. We find that in this case the original reopening of the assessment was not completed by the AO. After the assessee objected that no notice under section 14…

Cebon Apparel Pvt. Ltd., Mumbai vs. ACIT Cir 6(2), Mumbai

ITA 2120/MUM/2011[2003-04]Status: DisposedITAT Mumbai30 Nov 2015AY 2003-04

Bench: Shri R.C. Sharma & Shri Sanjay Garg

For Appellant: Shri J.D. Mistry, A.R. & Shri K.K. Ved, A.RFor Respondent: Shri Vivek A. Perumpurna, D.R
Section 143(2)Section 147Section 148Section 195

…was valid. 4. Before us, the Ld. Counsel of the assessee has reiterated his submissions as were made before the Ld. CIT(A). He has further relied upon the decision of the Hon’ble High Court of Punjab & Haryana in the case of “Smt. Anchi Devi vs. CIT” (2008) 218 CTR 11. On the other hand, the Ld. D.R. has relied upon the decision of the Visakhapatnam Bench of this Tribunal in the case of “ITO vs. Rajeev Builders.” 5. We have considered the rival contentions. We find that in this case the original reopening of the assessment was not completed by the AO. After the assessee objected that no notice under section 14…

Anchi Devi v. CIT (218 CTR 11) — Cited in 13 Judgments | BharatTax