Anil Kumar Bhandari v. JCIT

294 ITR 222High Court2007#20344 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 1961 Section 143(3) of the Income Tax Act Section 147 of the Income Tax Act Section 148 of the Income Tax Act Section 250 of the Income Tax Act Section 68 of the Income Tax Act

Issues it is cited on

reassessment proceedings assistant commissioner section 148 section 147 section 250 person company india total income business document

Judgments citing Anil Kumar Bhandari v. JCIT

Narayan Suppliers Pvt. Ltd., Kolkata vs. I.T.O., Ward - 6(3), Kolkata

In the result, appeal of the assessee is dismissed

ITA 1077/KOL/2024[2011-2012]Status: DisposedITAT Kolkata08 Sept 2025AY 2011-2012

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri Avijit Ghoshal, ARFor Respondent: Shri Raja Sengputa, CIT-DR

Section 10(38)

…ance of notice under section 148 of the Act for reassessment proceedings was not valid." Hon'ble High Court of Guwahati in CIT v. Shiv Shakti Flour Mills Pvt. Ltd. [2010] 327 ITR 430 (Gauhati), Hon'ble Calcutta High Court in Anil Kumar Bhandari v. JCIT [2007] 294 ITR 222 (Calcutta) and the Hon'ble Gujrat High Court in Aayojan Developers v. ITO [2011] 335 ITR 235 (Gujrat) which observed that What transpires from the judicial pronouncements, as discussed above, is that there must be a live link between the materials on which conclusions are based and the actual conclusion of the Assessing Officer information of his…

Laxmidhan Tradelink Pvt. Ltd., Kolkata vs. ITO, Ward-2(2), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1428/KOL/2023[2011-12]Status: DisposedITAT Kolkata23 May 2025AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 147Section 148Section 250Section 68

…[2009] 311 ITR 38 (Punjab & Haryana)[06- 08-2007] vi) Commissioner of Income-tax vs. Shiv Shakti Flour Mills P. Ltd. [2010] 327 ITR 430 (Gauhati)[15-09-2009] vii) Anil Kumar Bhandari vs. Joint Commissioner of Income-tax [2008] 171 Taxman 428 (Calcutta)/[2007] 294 ITR 222 (Calcutta)/[2007] 212 CTR 439 (Calcutta)[13-11-2006] viii) Commissioner of Income-tax vs. Shiv Rattan Soni [2008] 217 CTR 222 (Rajasthan)[28-03-2007] I.T.A. No.: 1428/KOL/2023 Assessment Year: 2011 -12 Laxmidhan Tradelink Pvt. Ltd. ix) Commissioner of Income-tax, IV vs. Insecticides (India) Ltd. [2013] 38 taxmann.com 403 (Delhi)/[2013] 219 Taxman…

DCIT, CC-2, Jaipur vs. Shri Vimal Chand Surana(HUF), Jaipur

In the result, the appeal of the revenue stands dismissed

ITA 62/JPR/2020[2008-09]Status: DisposedITAT Jaipur06 Mar 2023AY 2008-09

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.S. Nehra (Addl.CIT) fu/kZkfjrh dh vksj ls@

Section 139Section 143Section 147Section 150(2)Section 153CSection 2Section 250Section 69

…nced.” This Judgment of the Hon’ble Bombay High Court has been followed in the case of Hon’ble High Court of Gauhati in CIT v. Shiv Shakti Flour Mills Pvt. Ltd. [2010] 327 ITR 430 (Gauhati), Hon’ble Calcutta High Court in Anil Kumar Bhandari v. JCIT [2007] 294 ITR 222 (Calcutta) and the Hon’ble Gujrat High Court in Aayojan Developers v. ITO [2011] 335 ITR 235 (Gujrat) which observed that “What transpires from the judicial pronouncements, as discussed above, is that there must be a live link between the materials on which conclusions are based and the actual conclusion of the Assessing Officer in formation of…

DCIT, Jaipur vs. Vimal Chand Surana HUF, Jaipur

In the result, the appeal of the revenue stands dismissed

ITA 437/JPR/2017[2007-08]Status: DisposedITAT Jaipur17 May 2018AY 2007-08

For Appellant: Shri S.R. Sharma &For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@

Section 131Section 139(1)Section 143Section 143(3)Section 147Section 148Section 151Section 292C

…dvanced.” This Judgment of the Hon’ble Bombay High Court has been followed in the case of Hon’ble High Court of Gauhati in CIT v. Shiv Shakti Flour Mills Pvt. Ltd. [2010] 327 ITR 430 (Gauhati), Hon’ble Calcutta High Court in Anil Kumar Bhandari v. JCIT [2007] 294 ITR 222 (Calcutta)and the Hon’ble Gujrat High Court in Aayojan Developers v. ITO [2011] 335 ITR 235 (Gujrat)which observed that “What transpires from the judicial pronouncements, as discussed above, is that there must be a live link between the materials on which conclusions are based and the actual conclusion of the Assessing Officer in formation of his…