Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd.

161 Taxmann 316Supreme Court of India2007#578 most cited

What is Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd. authority for?

Reassessment proceedings under Section 147 can be initiated even if only an intimation under Section 143(1) was issued, as such an intimation does not constitute a full assessment. In such cases, the Assessing Officer merely needs to have reason to believe that income has escaped assessment, based on tangible material.

167

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Asstt. CIT v. Rajesh Jhaveri Stock Brokers · Section 147 · Section 148 · Section 143(1) intimation · Section 143(3) assessment · income escaping assessment · reassessment validity · tangible material · reason to believe · distinction between intimation and assessment

Issues it is cited on

Judgments citing Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd.

JASMINE ZUBIN SHROFF,PUNE vs. ITO, WARD-7(1), PUNE, PUNE

In the result, appeal of the Assessee is allowed

ITA 2380/PUN/2025[2012-13]Status: DisposedITAT Pune28 Jan 2026AY 2012-13

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2380/Pun/2025 निर्धारण वषा / Assessment Year: 2012-13 Mrs.Jasmine Zubin Shroff V The Income Tax (Through Legal Heir Zubin K S Officer, Shroff), Ward-7(1), Pune. 826/C No.5, Anklesharia Blocks, Dastur Meher Road, Camp, Pune - 411001. Pan:Basps7144E Appellant/ Assessee Respondent /Revenue Assessee By Shri B C Malakar Revenue By Shri Sandeep Sathe - Jcit Date Of Hearing 08/12/2025 Date Of Pronouncement 28/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Legal Heir Of Late Jasmine Z. Shroff Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2012-13 Dated 19.12.2023 Emanating From The Assessment Order Passed Under Section 144 Of The

Section 144Section 250

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2380/PUN/2025 निर्धारण वषा / Assessment Year: 2012-13 Mrs.Jasmine Zubin Shroff V The Income Tax (through Legal Heir Zubin K s Officer, Shroff), Ward-7(1), Pune. 826/C No.5, Anklesharia Blocks, Dastur Meher Road, Camp, Pune - 411001. PAN:BASPS7144E Appellant/ Assessee Respondent /Revenue Assessee by Shri B C Malakar Revenue by Shri Sandeep Sathe - JCIT Date of hearing 08/12/2025 Date of pronouncem…

VINITA BAJORIA,JAIPUR vs. INCOME-TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 370/JPR/2025[201617]Status: DisposedITAT Jaipur21 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 370/JP/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Vinita Bajoria 1, Ganesh Colony Moti Doongri Road, Jaipur बनाम Income Tax Officer, Ward 5(2), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEBPB4873M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Manoj Choudhary, CA राजस्व की ओर से / Revenue by : Sh. Gorav Avasthi, JCIT सुनवाई की तारीख / Date of Hear

For Appellant: Sh. Manoj Choudhary, CAFor Respondent: Sh. Gorav Avasthi, JCIT
Section 147Section 148Section 148A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 370/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Vinita Bajoria Income Tax Officer, Vs. 1, Ganesh Colony Moti Doongri Ward 5(2), Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEBPB4873M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Manoj Choudhary, CA jktLo dh vksj ls@ Revenue b…

NALAGARH CHEMICALS PVT. LTD.,CHANDIGARH vs. INCOME TAX OFFICER, WARD-1(5), CHANDIGARH

The appeal stand dismissed

ITA 330/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh02 Jun 2025AY 2012-13

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 330/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2012-13) M/S Nalagarh Chemicals Private Ltd. Ito-Ward 1(5) बनाम/ No. 3, Sector 5, Aaykar Bhawan, Sector 17 Vs. Chandigarh-160005 Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacn-4773-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Parikshit Aggarwal (Ca) & Ms Shruti Khandelwal (Advocate) – Ld. Ars ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 22-05-2025 घोषणाकीतारीख /Date Of Pronouncement : 02-06-2025 आदेश / O R D E R

For Appellant: Shri Parikshit Aggarwal (CA) and Ms ShrutiFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. DR
Section 143(3)Section 148Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No. 330/CHANDI/2024 (िनधा"रणवष" / Assessment Year: 2012-13) M/s Nalagarh Chemicals Private Ltd. ITO-Ward 1(5) बनाम/ No. 3, Sector 5, Aaykar Bhawan, Sector 17 Vs. Chandigarh-160005 Chandigarh "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACN-4773-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Parikshit Aggarwal (CA) and Ms Shruti Khandelwal (Advocate) – Ld. ARs ""थ"कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. DR सुनवाईक…

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