Anirudhsinhji Karansinhji Jadeja v. State of Gujarat

5 SCC 302Supreme Court of India1995#1067 most cited

What is Anirudhsinhji Karansinhji Jadeja v. State of Gujarat authority for?

A statutory authority vested with discretion must exercise that power independently, based on its own judgment, and not under the dictation or instructions of a higher authority. Exercising discretion under superior direction constitutes a failure to exercise it at all.

103

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2026.

Also referred to as

Anirudhsinhji Karansinhji Jadeja · 5 SCC 302 · Section 147 · Section 148 · Section 151 · reason to believe · borrowed satisfaction · dictated satisfaction · independent exercise of discretion · failure to exercise discretion · reopening of assessment

Sections most often in play

Section 143(3)Section 147Section 148Section 151Section 271AAASection 133ASection 132(4)Section 142(1)

Issues it is cited on

section 147(1)section 116first proviso to section 147beyond four yearsborrowed satisfactionescapement of incomereopening of assessmentsection 151section 133areason to believeundisclosed incomenotice under section 148

Judgments citing Anirudhsinhji Karansinhji Jadeja v. State of Gujarat

SHRI KAMLESH VASHRAMBHAI RAMANI,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee, (in ITA No

ITA 65/RJT/2014[2010-11]Status: DisposedITAT Rajkot10 Feb 2026AY 2010-11

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No.451/Rjt/2013 (Assessment Years: (2008-2009) Shri Vashrambhai Ghelabhai Ramani, Vs. The Dcit, 22, Ranchodnagar Society, Kuvadava Central Circle-2, Road, Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bflpr5056N आयकर अपील सं./Ita Nos.65/Rjt/2014 (Assessment Years: (2010-11) & आयकर अपील सं./Ita Nos. 63/Rjt/2014 &407/Rjt/2014 (Assessment Year: 2011-2012) Shri Kamlesh Vashrambhai Ramani, Deputy Commissioner Of Income-Tax, Prop. Marutinandan Petroleum, 22, Vs. Central Circle-2, Ranchodnagar Society,Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahqpr2043D

For Appellant: Shri Samir Bhuptani, ARFor Respondent: Shri Sanjay Kumar, CIT- DR
Section 132Section 143(3)Section 153ASection 271A

…alone who should do that action. We draw support from various decision of Honorable High courts in (2012) 345 ITR 223 (Del-HC) 2012 Tax Pub(DT) 1806 (Del-HC) and also of the Honourable Supreme Court Anirudhsinhji Karansinhji Jadeja v. State of Gujarat (1995) 5 SCC 302 where in hon. Supreme court held as under- 13. It has been stated by Wade and Forsyth in 'Administrative Law, 7th Edition at pages 358 and 359 under the heading 'SURRENDER, ABDICATION, DICTATION' and sub- heading 'Power in the wrong hands' as below:- 'Closely akin to delegation, and scarcely distinguishable from it in some cases, is any arrangement…

SHRI KAMLESH VASHRAMBHAI RAMANI,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee, (in ITA No

ITA 63/RJT/2014[2011-12]Status: DisposedITAT Rajkot10 Feb 2026AY 2011-12

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No.451/Rjt/2013 (Assessment Years: (2008-2009) Shri Vashrambhai Ghelabhai Ramani, Vs. The Dcit, 22, Ranchodnagar Society, Kuvadava Central Circle-2, Road, Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bflpr5056N आयकर अपील सं./Ita Nos.65/Rjt/2014 (Assessment Years: (2010-11) & आयकर अपील सं./Ita Nos. 63/Rjt/2014 &407/Rjt/2014 (Assessment Year: 2011-2012) Shri Kamlesh Vashrambhai Ramani, Deputy Commissioner Of Income-Tax, Prop. Marutinandan Petroleum, 22, Vs. Central Circle-2, Ranchodnagar Society,Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahqpr2043D

For Appellant: Shri Samir Bhuptani, ARFor Respondent: Shri Sanjay Kumar, CIT- DR
Section 132Section 143(3)Section 153ASection 271A

…alone who should do that action. We draw support from various decision of Honorable High courts in (2012) 345 ITR 223 (Del-HC) 2012 Tax Pub(DT) 1806 (Del-HC) and also of the Honourable Supreme Court Anirudhsinhji Karansinhji Jadeja v. State of Gujarat (1995) 5 SCC 302 where in hon. Supreme court held as under- 13. It has been stated by Wade and Forsyth in 'Administrative Law, 7th Edition at pages 358 and 359 under the heading 'SURRENDER, ABDICATION, DICTATION' and sub- heading 'Power in the wrong hands' as below:- 'Closely akin to delegation, and scarcely distinguishable from it in some cases, is any arrangement…

KAMLESH VASHRAMBHAI RAMANI,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee, (in ITA No

ITA 407/RJT/2014[2011-12]Status: DisposedITAT Rajkot10 Feb 2026AY 2011-12

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No.451/Rjt/2013 (Assessment Years: (2008-2009) Shri Vashrambhai Ghelabhai Ramani, Vs. The Dcit, 22, Ranchodnagar Society, Kuvadava Central Circle-2, Road, Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bflpr5056N आयकर अपील सं./Ita Nos.65/Rjt/2014 (Assessment Years: (2010-11) & आयकर अपील सं./Ita Nos. 63/Rjt/2014 &407/Rjt/2014 (Assessment Year: 2011-2012) Shri Kamlesh Vashrambhai Ramani, Deputy Commissioner Of Income-Tax, Prop. Marutinandan Petroleum, 22, Vs. Central Circle-2, Ranchodnagar Society,Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahqpr2043D

For Appellant: Shri Samir Bhuptani, ARFor Respondent: Shri Sanjay Kumar, CIT- DR
Section 132Section 143(3)Section 153ASection 271A

…alone who should do that action. We draw support from various decision of Honorable High courts in (2012) 345 ITR 223 (Del-HC) 2012 Tax Pub(DT) 1806 (Del-HC) and also of the Honourable Supreme Court Anirudhsinhji Karansinhji Jadeja v. State of Gujarat (1995) 5 SCC 302 where in hon. Supreme court held as under- 13. It has been stated by Wade and Forsyth in 'Administrative Law, 7th Edition at pages 358 and 359 under the heading 'SURRENDER, ABDICATION, DICTATION' and sub- heading 'Power in the wrong hands' as below:- 'Closely akin to delegation, and scarcely distinguishable from it in some cases, is any arrangement…

SHRI VASHRAMBHAI GHELABHAI RAMANI,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, , CEN.CIR.-2,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee, (in ITA No

ITA 451/RJT/2013[2008-09]Status: DisposedITAT Rajkot10 Feb 2026AY 2008-09

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No.451/Rjt/2013 (Assessment Years: (2008-2009) Shri Vashrambhai Ghelabhai Ramani, Vs. The Dcit, 22, Ranchodnagar Society, Kuvadava Central Circle-2, Road, Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bflpr5056N आयकर अपील सं./Ita Nos.65/Rjt/2014 (Assessment Years: (2010-11) & आयकर अपील सं./Ita Nos. 63/Rjt/2014 &407/Rjt/2014 (Assessment Year: 2011-2012) Shri Kamlesh Vashrambhai Ramani, Deputy Commissioner Of Income-Tax, Prop. Marutinandan Petroleum, 22, Vs. Central Circle-2, Ranchodnagar Society,Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahqpr2043D

For Appellant: Shri Samir Bhuptani, ARFor Respondent: Shri Sanjay Kumar, CIT- DR
Section 132Section 143(3)Section 153ASection 271A

…alone who should do that action. We draw support from various decision of Honorable High courts in (2012) 345 ITR 223 (Del-HC) 2012 Tax Pub(DT) 1806 (Del-HC) and also of the Honourable Supreme Court Anirudhsinhji Karansinhji Jadeja v. State of Gujarat (1995) 5 SCC 302 where in hon. Supreme court held as under- 13. It has been stated by Wade and Forsyth in 'Administrative Law, 7th Edition at pages 358 and 359 under the heading 'SURRENDER, ABDICATION, DICTATION' and sub- heading 'Power in the wrong hands' as below:- 'Closely akin to delegation, and scarcely distinguishable from it in some cases, is any arrangement…

PEEYUSH AGARWAL,JAIPUR, RAJASTHAN vs. ITO, WARD 1(5), JAIPUR, JAIPUR, RAJASTHAN

In the result Ground and 1 and 2 raised by the assessee are allowed

ITA 488/JPR/2025[2017-18]Status: DisposedITAT Jaipur19 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Vijay Goyal, C.A. &For Respondent: Mrs. Alka Gautam, CIT
Section 115BSection 143(2)Section 143(3)Section 145(3)Section 250Section 68Section 69A

…m various decision of Honorable High courts in Ghanshyam K. Khabrani v. ACIT [2012] 346 ITR 443 (Bom), CIT v. SPL'S Siddhartha Ltd. [2012] 345 ITR 223 (delhi )and also of the Honourable supreme court Anirudhsinhji Karansinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 where in hon. Supreme court held as under :— ­­13. It has been stated by Wade and Forsyth in 'Administrative Law', 7th Edition at pages 358 and 359 under the heading 'SURRENDER, ABDICATION, DICTATION' and 36 Peeyush Agarwal, Jaipur. subheading "Power in the wrong hands" as below:­ "Closely akin to delegation, and scarcely distinguishable from it…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1), KOLKATA, KOLKATA vs. RUNGTA IRRIGATION LTD, NEW DEHI

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

ITA 2401/KOL/2024[2015]Status: DisposedITAT Kolkata15 May 2025

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

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

…THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM & Shri Pradip Kumar Choubey, JM] I.T.A. No. 2257/Kol/2024 Assessment Year: 2012-13 & I.T.A. No. 2315/Kol/2024 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2024 Assessment Year: 2014-15 & I.T.A. No. 2316/Kol/2024 Assessment Year: 2015-16 Rungta Irrigation Ltd. Vs. ACIT, Central Circle-3(1), Kolkata 101, Pragati Tower, 26, Rajendra Place, Delhi-110008. (PAN: AACCR0829F) Appellant Respondent & I.T.A. No. 2399/Kol/2024 Assessment Year: 2012-13 & I.T.A. No. 2400/Kol/2024 Assessment Year: 2014-15 & I.T.A. No. 2401/Kol/2024 Assessment…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), KOLKATA, KOLKATA vs. RUNGTA IRRIGATION LTD, NEW DELHI

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

ITA 2400/KOL/2024[2014]Status: DisposedITAT Kolkata15 May 2025

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

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

…THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM & Shri Pradip Kumar Choubey, JM] I.T.A. No. 2257/Kol/2024 Assessment Year: 2012-13 & I.T.A. No. 2315/Kol/2024 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2024 Assessment Year: 2014-15 & I.T.A. No. 2316/Kol/2024 Assessment Year: 2015-16 Rungta Irrigation Ltd. Vs. ACIT, Central Circle-3(1), Kolkata 101, Pragati Tower, 26, Rajendra Place, Delhi-110008. (PAN: AACCR0829F) Appellant Respondent & I.T.A. No. 2399/Kol/2024 Assessment Year: 2012-13 & I.T.A. No. 2400/Kol/2024 Assessment Year: 2014-15 & I.T.A. No. 2401/Kol/2024 Assessment…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), KOLKATA, KOLKATA vs. RUNGTA IRRIGATION LIMITED, NEW DELHI

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

ITA 2399/KOL/2024[2012]Status: DisposedITAT Kolkata15 May 2025

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

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

…THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM & Shri Pradip Kumar Choubey, JM] I.T.A. No. 2257/Kol/2024 Assessment Year: 2012-13 & I.T.A. No. 2315/Kol/2024 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2024 Assessment Year: 2014-15 & I.T.A. No. 2316/Kol/2024 Assessment Year: 2015-16 Rungta Irrigation Ltd. Vs. ACIT, Central Circle-3(1), Kolkata 101, Pragati Tower, 26, Rajendra Place, Delhi-110008. (PAN: AACCR0829F) Appellant Respondent & I.T.A. No. 2399/Kol/2024 Assessment Year: 2012-13 & I.T.A. No. 2400/Kol/2024 Assessment Year: 2014-15 & I.T.A. No. 2401/Kol/2024 Assessment…

RUNGTA IRRIGATION LIMITED,NEW DELHI vs. A.C.I.T., CENTRAL CIRCLE 3(1), KOLKATA

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

ITA 2316/KOL/2024[2015-16]Status: DisposedITAT Kolkata15 May 2025AY 2015-16

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

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

…THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM & Shri Pradip Kumar Choubey, JM] I.T.A. No. 2257/Kol/2024 Assessment Year: 2012-13 & I.T.A. No. 2315/Kol/2024 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2024 Assessment Year: 2014-15 & I.T.A. No. 2316/Kol/2024 Assessment Year: 2015-16 Rungta Irrigation Ltd. Vs. ACIT, Central Circle-3(1), Kolkata 101, Pragati Tower, 26, Rajendra Place, Delhi-110008. (PAN: AACCR0829F) Appellant Respondent & I.T.A. No. 2399/Kol/2024 Assessment Year: 2012-13 & I.T.A. No. 2400/Kol/2024 Assessment Year: 2014-15 & I.T.A. No. 2401/Kol/2024 Assessment…

RUNGTA IRRIGATION LIMITED,DELHI vs. CENTRAL CIRCLE 3(1)/KOLKATA, KOLKATA

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

ITA 2257/KOL/2024[2012-13]Status: DisposedITAT Kolkata15 May 2025AY 2012-13

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

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

…THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM & Shri Pradip Kumar Choubey, JM] I.T.A. No. 2257/Kol/2024 Assessment Year: 2012-13 & I.T.A. No. 2315/Kol/2024 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2024 Assessment Year: 2014-15 & I.T.A. No. 2316/Kol/2024 Assessment Year: 2015-16 Rungta Irrigation Ltd. Vs. ACIT, Central Circle-3(1), Kolkata 101, Pragati Tower, 26, Rajendra Place, Delhi-110008. (PAN: AACCR0829F) Appellant Respondent & I.T.A. No. 2399/Kol/2024 Assessment Year: 2012-13 & I.T.A. No. 2400/Kol/2024 Assessment Year: 2014-15 & I.T.A. No. 2401/Kol/2024 Assessment…

DCIT CIRCLE-19(1), NEW DELHI vs. PATANJALI AYURVED LTD, NEW DELHI

Appeals are dismissed and CO, stand infructuous

ITA 1990/DEL/2020[2012-13]Status: DisposedITAT Delhi27 Dec 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaitas No.1988 To 1990/Del/2020 Assessment Years: 2010-11 To 2012-13 Dcit, Vs Patanjali Ayurved Ltd., Circle-19(1), 19, Rajendra Park, New Delhi. D-26, Kapashera Pushpanjali, Delhi – 110 060. Pan: Aaecp4424C Co Nos.84 & 85/Del/2023 (Ita No.1989 & 1990/Del/2020) Assessment Years: 2011-12 & 2012-13 Patanjali Ayurved Ltd., Vs. Dcit, 19, Rajendra Park, Circle-19(1), D-26, Kapashera Pushpanjali, New Delhi Delhi – 110 060. Pan: Aaecp4424C (Appellant) (Respondent) Assessee By : Shri S.S. Nagar, Advocate & Shri Gaurav Sachdeva, Ca Revenue By : Shri Javed Akhtar, Cit-Dr Date Of Hearing : 02.12.2024 Date Of Pronouncement : 27.12.2024 Order

For Appellant: Shri S.S. Nagar, Advocate &For Respondent: Shri Javed Akhtar, CIT-DR
Section 142Section 143(3)

…ng Officer and not by the CIT. In the present case the CIT granted approval to the AO to get special Audit conducted on 28-03-2013. 6.5 Ld. CIT(A) relied on the decision of Hon’ble Supreme Court in Anirudh Sinhji Karan Sinhjl Jadeja v. State of Gujarat [1995] 5 SCC 302, where the Hon’ble Supreme Court has held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or in compliance with some higher authorities instruction, then it will be a case of failure to exercise discretion ITAs No.1988 to 1990/Del…

DCIT CIRCLE-19(1), NEW DELHI vs. PATANJALI AYURVED LTD, NEW DELHI

Appeals are dismissed and CO, stand infructuous

ITA 1988/DEL/2020[2010-11]Status: DisposedITAT Delhi27 Dec 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaitas No.1988 To 1990/Del/2020 Assessment Years: 2010-11 To 2012-13 Dcit, Vs Patanjali Ayurved Ltd., Circle-19(1), 19, Rajendra Park, New Delhi. D-26, Kapashera Pushpanjali, Delhi – 110 060. Pan: Aaecp4424C Co Nos.84 & 85/Del/2023 (Ita No.1989 & 1990/Del/2020) Assessment Years: 2011-12 & 2012-13 Patanjali Ayurved Ltd., Vs. Dcit, 19, Rajendra Park, Circle-19(1), D-26, Kapashera Pushpanjali, New Delhi Delhi – 110 060. Pan: Aaecp4424C (Appellant) (Respondent) Assessee By : Shri S.S. Nagar, Advocate & Shri Gaurav Sachdeva, Ca Revenue By : Shri Javed Akhtar, Cit-Dr Date Of Hearing : 02.12.2024 Date Of Pronouncement : 27.12.2024 Order

For Appellant: Shri S.S. Nagar, Advocate &For Respondent: Shri Javed Akhtar, CIT-DR
Section 142Section 143(3)

…ng Officer and not by the CIT. In the present case the CIT granted approval to the AO to get special Audit conducted on 28-03-2013. 6.5 Ld. CIT(A) relied on the decision of Hon’ble Supreme Court in Anirudh Sinhji Karan Sinhjl Jadeja v. State of Gujarat [1995] 5 SCC 302, where the Hon’ble Supreme Court has held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or in compliance with some higher authorities instruction, then it will be a case of failure to exercise discretion ITAs No.1988 to 1990/Del…

SUWALKA AND SUWALKA PROPERTIES AND BUILDERS PVT LTD,KOTA, RAJASTHAN vs. ACIT, CENTRAL CIRLCE, KOTA, KOTA, RAJASTHAN

ITA 302/JPR/2024[2017-18]Status: DisposedITAT Jaipur03 Oct 2024AY 2017-18

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Sh. Anup Singh, Addl. CIT
Section 115BSection 129Section 142Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 68Section 69A

…m various decision of Honorable High courts in Ghanshyam K. Khabrani v. ACIT [2012] 346 ITR 443 (Bom), CIT v. SPL'S Siddhartha Ltd. [2012] 345 ITR 223 (delhi ) and also of the Honourable supreme court AnirudhsinhjiKaransinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 where in hon. Supreme court held as under :— --13. It has been stated by Wade and Forsyth in 'Administrative Law', 7th Edition at pages 358 and 359 under the heading 'SURRENDER, ABDICATION, DICTATION' and sub- heading "Power in the wrong hands" as below:- "Closely akin to delegation, and scarcely distinguishable from it in some cases, is any arrang…

PURPLE SUPPLIERS PVT. LTD.,SURAT, GUJRAT vs. A.C.I.T., CIRCLE - 5(1), KOLKATA, KOLKATA

In the result, all the three appeal for AYs 2011-12 to 2013-14 of the assessee are allowed

ITA 759/KOL/2022[2013-2014]Status: DisposedITAT Kolkata26 Aug 2024AY 2013-2014

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.757 To 759/Kol/2022 Assessment Years: 2011-12 To 2013-14 Purple Suppliers Pvt. Ltd. ………. Appellant (Pan: Aafcp2218P) Vs. Asstt. Commissioner Of Income Tax, Circle-5(1), Kolkata. ………… Respondent Appearances By: Shri Anil Kochar, Advocate Appeared For Appellant. Shri Subhendu Datta, Cit, Dr Appeared For Respondent. Date Of Concluding The Hearing : 28.05.2024 Date Of Pronouncing The Order : 26.08.2024 Order Per Manish Borad: The Captioned Appeals Filed At The Instance Of The Assessee Pertaining To The Assessment Years (In Short “Ay”) 2011-12 To 2013-14 Are Directed Against The Separate Orders Passed U/S 250 Of The Income Tax Act, 1961 (In Short The “Act”) By Ld. Commissioner Of Income-Tax, Appeal, National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 03.11.2022 Arising Out Of The Separate Assessment Orders U/S 143(3)/147 Of The Act By Acit, Circle-5(1), Kolkata Dated 31.12.2018. Since Grounds Of Appeal Raised In These Appeals Are Common & Facts Are Identical, Except Variance In Amount, With The Consent Of Both The Parties, We Proceed To Dispose Of All These Appeals By This Consolidated Order For The Sake Of Brevity & Convenience.

Section 143(3)Section 147Section 148Section 250Section 69C

…done in some other manner. It was also held in the decision in State of Bihar vs .J.A.C. Saldanha & Ors. Reported in AIR 1980 SC 326. Satisfaction recorded should be ‘independent’ and not borrowed or dictated satisfaction. In the decisions reported in (1995) 5 SCC 302 it was held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to his own discretion. If discretion is exercised under the direction or compliance with some higher authorities instruction, then it will be a cases of failure to exercise discretion altogether. 17. In the case of Ganga Saran and Sons P. Lt…

PURPLE SUPPLIERS PVT. LTD.,SURAT, GUJRAT vs. A.C.I.T., CIRCLE - 5(1), KOLKATA, KOLKATA

In the result, all the three appeal for AYs 2011-12 to 2013-14 of the assessee are allowed

ITA 758/KOL/2022[2012-2013]Status: DisposedITAT Kolkata26 Aug 2024AY 2012-2013

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.757 To 759/Kol/2022 Assessment Years: 2011-12 To 2013-14 Purple Suppliers Pvt. Ltd. ………. Appellant (Pan: Aafcp2218P) Vs. Asstt. Commissioner Of Income Tax, Circle-5(1), Kolkata. ………… Respondent Appearances By: Shri Anil Kochar, Advocate Appeared For Appellant. Shri Subhendu Datta, Cit, Dr Appeared For Respondent. Date Of Concluding The Hearing : 28.05.2024 Date Of Pronouncing The Order : 26.08.2024 Order Per Manish Borad: The Captioned Appeals Filed At The Instance Of The Assessee Pertaining To The Assessment Years (In Short “Ay”) 2011-12 To 2013-14 Are Directed Against The Separate Orders Passed U/S 250 Of The Income Tax Act, 1961 (In Short The “Act”) By Ld. Commissioner Of Income-Tax, Appeal, National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 03.11.2022 Arising Out Of The Separate Assessment Orders U/S 143(3)/147 Of The Act By Acit, Circle-5(1), Kolkata Dated 31.12.2018. Since Grounds Of Appeal Raised In These Appeals Are Common & Facts Are Identical, Except Variance In Amount, With The Consent Of Both The Parties, We Proceed To Dispose Of All These Appeals By This Consolidated Order For The Sake Of Brevity & Convenience.

Section 143(3)Section 147Section 148Section 250Section 69C

…done in some other manner. It was also held in the decision in State of Bihar vs .J.A.C. Saldanha & Ors. Reported in AIR 1980 SC 326. Satisfaction recorded should be ‘independent’ and not borrowed or dictated satisfaction. In the decisions reported in (1995) 5 SCC 302 it was held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to his own discretion. If discretion is exercised under the direction or compliance with some higher authorities instruction, then it will be a cases of failure to exercise discretion altogether. 17. In the case of Ganga Saran and Sons P. Lt…

PURPLE SUPPLIERS PVT. LTD.,SURAT, GUJRAT vs. A.C.I.T., CIRCLE - 5(1), KOLKATA, KOLKATA

In the result, all the three appeal for AYs 2011-12 to 2013-14 of the assessee are allowed

ITA 757/KOL/2022[2011-2012]Status: DisposedITAT Kolkata26 Aug 2024AY 2011-2012

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.757 To 759/Kol/2022 Assessment Years: 2011-12 To 2013-14 Purple Suppliers Pvt. Ltd. ………. Appellant (Pan: Aafcp2218P) Vs. Asstt. Commissioner Of Income Tax, Circle-5(1), Kolkata. ………… Respondent Appearances By: Shri Anil Kochar, Advocate Appeared For Appellant. Shri Subhendu Datta, Cit, Dr Appeared For Respondent. Date Of Concluding The Hearing : 28.05.2024 Date Of Pronouncing The Order : 26.08.2024 Order Per Manish Borad: The Captioned Appeals Filed At The Instance Of The Assessee Pertaining To The Assessment Years (In Short “Ay”) 2011-12 To 2013-14 Are Directed Against The Separate Orders Passed U/S 250 Of The Income Tax Act, 1961 (In Short The “Act”) By Ld. Commissioner Of Income-Tax, Appeal, National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 03.11.2022 Arising Out Of The Separate Assessment Orders U/S 143(3)/147 Of The Act By Acit, Circle-5(1), Kolkata Dated 31.12.2018. Since Grounds Of Appeal Raised In These Appeals Are Common & Facts Are Identical, Except Variance In Amount, With The Consent Of Both The Parties, We Proceed To Dispose Of All These Appeals By This Consolidated Order For The Sake Of Brevity & Convenience.

Section 143(3)Section 147Section 148Section 250Section 69C

…done in some other manner. It was also held in the decision in State of Bihar vs .J.A.C. Saldanha & Ors. Reported in AIR 1980 SC 326. Satisfaction recorded should be ‘independent’ and not borrowed or dictated satisfaction. In the decisions reported in (1995) 5 SCC 302 it was held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to his own discretion. If discretion is exercised under the direction or compliance with some higher authorities instruction, then it will be a cases of failure to exercise discretion altogether. 17. In the case of Ganga Saran and Sons P. Lt…

SHRI ANILBHAI HIRALAL SHAH,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result the appeal filed by the Revenue is dismissed

ITA 1329/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad30 Nov 2022AY 2008-09

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Ritesh Parmar, CIT.D.R
Section 147Section 148Section 69A

…hat the satisfaction recorded should be 'independent' and not 'borrowed' or 'dictated' satisfaction. Law in this regard is now well-settled. 96. The Hon'ble Supreme Court in the case of Anirudh Sinhji Karan Sinhji Jadeja v. State of Gujarat reported in [1995] 5 SCC 302 as well has held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or in compliance with some higher authorities instruction, then it will be a case of failure to exercise discretion altogether. The cases reopened on the basis of inf…

SS PULSES MANUFACTURING PVT LTD,NEW DELHI vs. ACIT CIRCLE-22(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 9388/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Nov 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ashwini Kumar, AdvFor Respondent: Shri Jeetender Chand, Sr.DR
Section 143(1)Section 143(3)Section 147Section 148Section 153CSection 250(6)

…of any superior authority, it must be held that assumption of jurisdiction was bad for non-satisfaction of the condition precedent. I.T.A. No.9388/Del/2019 17 12.10. The Apex Court in the case of Anirudh Sinhji Karan Sinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 (SC) has held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or in compliance with some higher authority’s instruction, then it will be a case of failure to exercise discretion altogether. 13. In view of the above discussion and s…

DCIT 4(3)(1), MUMBAI vs. M/S.OPEL PAPER MILLS LIMITED, MUMBAI

In the result, appeal filed by the assessee is dismissed and appeal of the learned assessing officer is partly allowed

ITA 1186/MUM/2019[2009-10]Status: DisposedITAT Mumbai26 Jul 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm The Dy. Commissioner Of M/S Opel Paper Mills Limited Income Tax, 97, Dadiseth Agiary Lane, Central Circle 4(3)(1) Vs. Kalbadevi Road, Aayakar Bhavan, 6Th Floor, Mk Road, Mumbai-400 002 Mumbai-400 020 (Appellant) (Respondent) Pan No.Aaaco7129H The Dy. Commissioner Of Income Tax, M/S Opel Paper Mills Limited Central Circle 4(3)(1) 97, Dadiseth Agiary Lane, Vs. Aayakar Bhavan, Kalbadevi Road, 6Th Floor, Mk Road, Mumbai-400 002 Mumbai-400 020 (Appellant) (Respondent)

For Appellant: Mr. Hari S. Raheja, ARFor Respondent: Mr. Sandeep Raj, DR
Section 142(1)Section 144Section 147Section 148Section 68

…i. Mere intimation by the CBI i.e. third party information cannot be the basis of the reopening of the assessment. For this proposition, he relied on the decision of Hon'ble Supreme Court in case of Anirudhsinhji Karansinhji Jadeja v. State of Gujarat, (1995) 5 SCC 302 and Hon'ble Bombay High court in case of Principal Commissioner of Income-tax-5 vs Shodiman Investments (P.) Ltd 422 ITR 337 where it is held that Where Assessing Officer had issued a reassessment notice on basis of intimation from DDIT (Inv.) about a particular entity entering into suspicious transactions, this was clearly in breach of settled pos…

M/S.OPEL PAPER MILLS LIMITED,MUMBAI vs. DCIT 4(3)(1), MUMBAI

In the result, appeal filed by the assessee is dismissed and appeal of the learned assessing officer is partly allowed

ITA 1064/MUM/2019[2009-10]Status: DisposedITAT Mumbai26 Jul 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm The Dy. Commissioner Of M/S Opel Paper Mills Limited Income Tax, 97, Dadiseth Agiary Lane, Central Circle 4(3)(1) Vs. Kalbadevi Road, Aayakar Bhavan, 6Th Floor, Mk Road, Mumbai-400 002 Mumbai-400 020 (Appellant) (Respondent) Pan No.Aaaco7129H The Dy. Commissioner Of Income Tax, M/S Opel Paper Mills Limited Central Circle 4(3)(1) 97, Dadiseth Agiary Lane, Vs. Aayakar Bhavan, Kalbadevi Road, 6Th Floor, Mk Road, Mumbai-400 002 Mumbai-400 020 (Appellant) (Respondent)

For Appellant: Mr. Hari S. Raheja, ARFor Respondent: Mr. Sandeep Raj, DR
Section 142(1)Section 144Section 147Section 148Section 68

…i. Mere intimation by the CBI i.e. third party information cannot be the basis of the reopening of the assessment. For this proposition, he relied on the decision of Hon'ble Supreme Court in case of Anirudhsinhji Karansinhji Jadeja v. State of Gujarat, (1995) 5 SCC 302 and Hon'ble Bombay High court in case of Principal Commissioner of Income-tax-5 vs Shodiman Investments (P.) Ltd 422 ITR 337 where it is held that Where Assessing Officer had issued a reassessment notice on basis of intimation from DDIT (Inv.) about a particular entity entering into suspicious transactions, this was clearly in breach of settled pos…

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