Bawa Abhai Singh v. DCIT

117 Taxmann 12High Court2001#1249 most cited

What is Bawa Abhai Singh v. DCIT authority for?

The power to reopen assessments under the amended Section 147 is wide, requiring the Assessing Officer to have a "reason to believe" that income has escaped assessment, based on prima facie or tangible material, even if the assessee fully disclosed material facts. This belief must be founded on existing reasons and information, with a rational connection to the escapement of income.

92

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2025.

Also referred to as

Bawa Abhai Singh v. DCIT · reassessment section 147 · reopening of assessment · reason to believe · escaped assessment · tangible material · prima facie material · amended Section 147 · full and true disclosure · live link reasons to believe · 253 ITR 83 · Delhi High Court 2001

Also reported as

253 ITR 83

Sections most often in play

Section 143(3)Section 144CSection 147Section 148Section 68Section 92CA

Issues it is cited on

section 147(1)section 11(4)section 4asection 164(2)section 11(6)advancement of general public utilitysection 153(3)section 44bbsection 13(2)section 11(4a)section 44bfresh tangible material

Judgments citing Bawa Abhai Singh v. DCIT

DCIT, CIRCLE-14(2), NEW DELHI vs. KOHINOOR FOODS LTD., FARIDABAD

In the result, the Revenue’s appeal as well as Assessee’s Appeal stand dismissed in the aforesaid manner

ITA 587/DEL/2020[2011-12]Status: DisposedITAT Delhi17 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member Dcit, Circle-14(2), New Delhi Vs. M/S Kohinoor Foods Ltd. 10Th Floor, Pinnacle Room No. 323, C.R. Building, New Delhi – 2 Business Tower, Suraj Kund Road, Faridabad Haryana-121001 (Pan: Aaacs2470D) (Appellant) (Respondent) & M/S Kohinoor Foods Ltd. Vs. Acit, Circle 14(2), 10Th Floor, Pinnacle New Delhi Business Tower, Suraj Kund Road, Faridabad, Haryana-121001 (Pan: Aaacs2470D) (Appellant) (Respondent) Assessee By : S/Sh. Salil Kapoor, Utkarsha Kumar Gupta, Ms. Soumya Singh, Advocates Department By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 17.09.2025

For Appellant: S/Sh. Salil Kapoor, Utkarsha KumarFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 147Section 68Section 92C

…ing believe that income has escaped assessment. Reliance was placed on the decision by Hon'ble Supreme Court in the case of Phool Chand Bajrang Lal vs. ITS (1993) 203 ITR 456, Raymond Woolen Mills Ltd. vs. ITO (1999) 236 ITR 34 (SC), Bawa Abhay Singh vs. DCIT 253 ITR 83 (Del.) and other cases where it is held that it is to be seen whether any prima facie material is available, based on which the Department could reopen the case. Since in this case the cogent information was available regarding bogus purchase shown by appellant, which is also supported by bank account of the recipient i.e. Sh. Rajendra Prasad, the…

KOHINOOR FOODS LTD.,FARIDABAD vs. ACIT, CIRCLE-14(2), NEW DELHI

In the result, the Revenue’s appeal as well as Assessee’s Appeal stand dismissed in the aforesaid manner

ITA 149/DEL/2020[2011-12]Status: DisposedITAT Delhi17 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member Dcit, Circle-14(2), New Delhi Vs. M/S Kohinoor Foods Ltd. 10Th Floor, Pinnacle Room No. 323, C.R. Building, New Delhi – 2 Business Tower, Suraj Kund Road, Faridabad Haryana-121001 (Pan: Aaacs2470D) (Appellant) (Respondent) & M/S Kohinoor Foods Ltd. Vs. Acit, Circle 14(2), 10Th Floor, Pinnacle New Delhi Business Tower, Suraj Kund Road, Faridabad, Haryana-121001 (Pan: Aaacs2470D) (Appellant) (Respondent) Assessee By : S/Sh. Salil Kapoor, Utkarsha Kumar Gupta, Ms. Soumya Singh, Advocates Department By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 17.09.2025

For Appellant: S/Sh. Salil Kapoor, Utkarsha KumarFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 147Section 68Section 92C

…ing believe that income has escaped assessment. Reliance was placed on the decision by Hon'ble Supreme Court in the case of Phool Chand Bajrang Lal vs. ITS (1993) 203 ITR 456, Raymond Woolen Mills Ltd. vs. ITO (1999) 236 ITR 34 (SC), Bawa Abhay Singh vs. DCIT 253 ITR 83 (Del.) and other cases where it is held that it is to be seen whether any prima facie material is available, based on which the Department could reopen the case. Since in this case the cogent information was available regarding bogus purchase shown by appellant, which is also supported by bank account of the recipient i.e. Sh. Rajendra Prasad, the…

M/S. INDIA EXPOSITION MART LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 1079/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Aug 2025AY 2009-10

Bench: Shri Mahavir Singhshri Kuldip Singh & Shri Anadee Nath Misshra, Accountnat Member Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 139(1)Section 147Section 148

…the case of Praful Chunilal Patel Vs M.J Makwana Asstt CIT [1999] 236 ITR 832 the Hon'ble Gujarat High Court has reiterated the same view in favour of the Dept holding the reassessment as valid. Further in Bawa Abhai Singh Vs. DCIT (2001) 168 CTR (Delhi) 521/253 ITR 83 Arijit Pasayat CJ it was held that The only condition for action is that AO should have 'reason to believe that income has escaped asst, which belief can be reached in any manner and is not qualified by a precondition of faith and true disclosure of material fact by the assessee as contemplated in the pre amended section 147(a). AO can under the…

SATELITE TRADE IMPEX PRIVATE LIMITED,MUMBAI vs. CIRCLE 5(3)(1), MUMBAI

In the result the appeal filed by the assessee stands\nallowed

ITA 912/MUM/2024[2012-13]Status: DisposedITAT Mumbai31 Jan 2025AY 2012-13
Section 142Section 143Section 147Section 148Section 250

…ded there is \"tangible material\" to\ncome to the conclusion that there is escapement of income from\nassessment. Reasons must have a live link with the formation of\nthe belief.\nb. \"The Hon'ble Delhi High Court has held in the case of Bawa\nAbhay Vs. DCIT 253 ITR 83 that the crucial expression u/s 147\nof the Act is "reason to belief" It contemplates existence of\nreasons on which the belief is founded not merely a belief in the\nexistence of reasons inducing the belief. Such a belief may not be\nbased merely on reasons but it must be founded on information.\nThe Hon'ble Calcutta High Court has held in the ca…

ITO, WD.9(1), KOLKATA vs. M/S MAHARAJ VINCOM PVT. LTD., KOLKATA

ITA 35/KOL/2021[2009-10]Status: DisposedITAT Kolkata15 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1)Section 143(3)Section 147Section 250Section 263

…aharaj Vincom Pvt. Ltd. analysed the earlier Division Bench decisions, namely, Jindal Photo Films Ltd. v. Dy. CIT [1998] 234 ITR 170 (Delhi) presided over by R. C. Lahoti, J. (as learned Chief Justice of India then was) and Bawa Abhai Singh v. Dy. CIT [2002] 253 ITR 83 (Delhi) comprising Arijit Pasayat and D. K. Jain (as their Lordships then were). It is quite possible that had the Court in Consolidated Photo been made aware of the consistent opinion of this Court in Jindal Photo Films Ltd. 's case (supra) and Bawa Abhai Singh's case (supra), their conclusion may have been totally different, notwithstanding alte…

M/S AVM CHARITIES,CHENNAI vs. ITO,EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1638/CHNY/2023[2018-19]Status: DisposedITAT Chennai27 Mar 2024AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1632 to 1638/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 to 2018-19 v. M/s.A.V.M.Charities, The Income Tax Officer, No.101, Dr.Radhakrishnan Salai, Exemptions Ward-1, Mylapore, Chennai. Chennai-600 004. [PAN: AAATA 0512 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishna,…

M/S AVM CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1637/CHNY/2023[2017-18]Status: DisposedITAT Chennai27 Mar 2024AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1632 to 1638/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 to 2018-19 v. M/s.A.V.M.Charities, The Income Tax Officer, No.101, Dr.Radhakrishnan Salai, Exemptions Ward-1, Mylapore, Chennai. Chennai-600 004. [PAN: AAATA 0512 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishna,…

AVM CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1636/CHNY/2023[2016-17]Status: DisposedITAT Chennai27 Mar 2024AY 2016-17

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1632 to 1638/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 to 2018-19 v. M/s.A.V.M.Charities, The Income Tax Officer, No.101, Dr.Radhakrishnan Salai, Exemptions Ward-1, Mylapore, Chennai. Chennai-600 004. [PAN: AAATA 0512 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishna,…

M/S AVM CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1635/CHNY/2023[2015-16]Status: DisposedITAT Chennai27 Mar 2024AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1632 to 1638/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 to 2018-19 v. M/s.A.V.M.Charities, The Income Tax Officer, No.101, Dr.Radhakrishnan Salai, Exemptions Ward-1, Mylapore, Chennai. Chennai-600 004. [PAN: AAATA 0512 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishna,…

M/S AVM CHARITIES ,CHENNAI vs. ITO,EXEMPTIONS WARD-1, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1634/CHNY/2023[2014-15]Status: DisposedITAT Chennai27 Mar 2024AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1632 to 1638/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 to 2018-19 v. M/s.A.V.M.Charities, The Income Tax Officer, No.101, Dr.Radhakrishnan Salai, Exemptions Ward-1, Mylapore, Chennai. Chennai-600 004. [PAN: AAATA 0512 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishna,…

AVM CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1633/CHNY/2023[2013-14]Status: DisposedITAT Chennai27 Mar 2024AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1632 to 1638/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 to 2018-19 v. M/s.A.V.M.Charities, The Income Tax Officer, No.101, Dr.Radhakrishnan Salai, Exemptions Ward-1, Mylapore, Chennai. Chennai-600 004. [PAN: AAATA 0512 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishna,…

M/S. A V M CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1632/CHNY/2023[2012-13]Status: DisposedITAT Chennai27 Mar 2024AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1632 to 1638/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 to 2018-19 v. M/s.A.V.M.Charities, The Income Tax Officer, No.101, Dr.Radhakrishnan Salai, Exemptions Ward-1, Mylapore, Chennai. Chennai-600 004. [PAN: AAATA 0512 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishna,…

R.K.MANUFACTURING CO. LTD.,JAMNAGAR vs. I.T.O.,WARD-4(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 119/KOL/2020[2009-10]Status: DisposedITAT Kolkata10 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 148

…g any opinion on the merits of the case. The questions of fact and law are left open to be investigated and decided by the assessing authority. The appellant will be entitled to take all the points before the assessing authority. In Bawa Abhai Singh Vs. DCIT, 253 ITR 83 the Delhi High Court has observed that there must be some material which can be regarded as information, on the basis of which the Assessing Officer can have reason to believe that action under section 147 is called for. Information means the communication or reception of knowledge or intelligence. It includes knowledge obtained from investigation…

SHOWTIME EVENTS INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 23(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 4239/DEL/2017[2008-09]Status: DisposedITAT Delhi22 Aug 2023AY 2008-09

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Raghvendra Singh, AdvFor Respondent: Shri Anuj Garg, Sr. DR
Section 143(3)Section 147Section 148Section 154

…o analysed the earlier Division Bench decisions, namely, Jindal Photo Films Ltd. v. Deputy Commissioner of Income-Tax presided over by R.C. Lahoti J. (as learned Chief Justice of India then was) and Bawa Abhai Singh v. Deputy Commissioner of Income-Tax [2002] 253 ITR 83 comprising Arijit Pasayat and D.K. Jain Page 0602 (as their Lordships then were). It is quite possible that had the Court in Consolidated Photo been made aware of the consistent opinion of this Court in Jindal Photo and Bawa Abhai Singh, their conclusion may have been totally different, notwithstanding alternative view of the Gujarat High Court.…

M/S. CRYSTAL GRANITE AND MARBLE PRIVATE LIMITED,RAMANAGARAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes and Stay Petition is dismissed as infructuous

ITA 405/BANG/2023[2017-18]Status: DisposedITAT Bangalore17 Aug 2023AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahus.P No.29/Bang/2023 Assessment Year: 2017-18

For Appellant: Shri Rajgopal, C.AFor Respondent: Smt. Vidya K, JCIT (DR)
Section 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.P No.29/Bang/2023 Assessment Year: 2017-18 M/s Crystal Granite and Marble The Dy. Commissioner of Pvt. Ltd., Income Tax, 41 KM, Bangalore-Mysore Road, Circle-2(1)(1), Village Madapura, Vs. Bengaluru. Ramanagaram-571 511. PAN No. – AAACC 1661 J APPELLANT RESPONDENT Appellant by : Shri Rajgopal, C.A Respondent by : Smt. Vidya K, JCIT (DR) Date of Hearing : 10.08.2023 Date of Pronouncement : 17.08.2023 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This…

MUKESH MENDIRATTA ,NEW DELHI vs. ITO WARD-41(3), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 7138/DEL/2019[2011-12]Status: DisposedITAT Delhi24 Aug 2022AY 2011-12

Bench: Shri Kul Bharat[Assessment Year : 2011-12] Mukesh Mendiratta, Vs Ito, 188, Avtar Enclave, Ward-41(3), New Delhi-110088. New Delhi. Pan-Aappm0057J Appellant Respondent Appellant By None Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 17.08.2022 Date Of Pronouncement 24.08.2022

Section 147Section 148Section 151Section 44A

…ITO did not hold the belief that there had been such non- disclosure. In other words, the existence of the belief can be challenged by the assessee but not the sufficiency of the reasons for the belief." 5.3.4. Further in the case of Bawa Abhai Singh v. DCIT 117 Taxmann 12 Hon’ble High Court of Delhi has held that 7 | P a g e "After 1-4-1989 the position is somewhat different. Section 147 with effect from 1-4-1989 provides that where the Assessing Officer has reasons to believe that any income chargeable to tax has escaped assessment for any assessment year, he may apply the provisions of sections 148 to 153. H…

ACIT 3(2)(2), MUMBAI vs. NATIONAL BANK FOR AGRICULATURE AND RURAL DEVELOPEMENT, MUMBAI

ITA 4277/MUM/2016[2007-08]Status: DisposedITAT Mumbai01 Dec 2021AY 2007-08

Bench: Shri Pramod Kumar () & Shri Ravish Sood () A.C.I.T-3(2)(2) National Bank For Agriculture & R. No. 674, 6Th Floor, Vs. Rural Development, Aaykar Bhavan, M.K. Road, C-24, G-Block, Bandra Kurla Mumbai -400 020 Complex,Bandra, Mumbai – 400 051 Pan No. Aaact4020G (Revenue) (Assessee) Assessee By : Shri Jehangir Mistri, Senior Advocate Revenue By : Shri Rahul Raman, Cit D.R Date Of Hearing : 16/09/2021 Date Of Pronouncement : 01/12/2021 Order Per Ravish Sood, J.M:

For Appellant: Shri Jehangir Mistri, Senior AdvocateFor Respondent: Shri Rahul Raman, CIT D.R
Section 143(3)Section 147Section 36

…ITA No.4277/Mum/2016 A.Y. 2007-08 1 ACIT 3(2)(2)Vs. National Bank for Agriculture and Rural Development IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) A.C.I.T-3(2)(2) National Bank for Agriculture and R. No. 674, 6th Floor, Vs. Rural Development, Aaykar Bhavan, M.K. Road, C-24, G-Block, Bandra Kurla Mumbai -400 020 Complex,Bandra, Mumbai – 400 051 PAN No. AAACT4020G (Revenue) (Assessee) Assessee by : Shri Jehangir Mistri, Senior Advocate Revenue by : Shri Rahul Raman, CIT D.R Date of Hearing : 16/09/2021 Date of p…

J.D. SONS STEEL PVT. LTD.,FARIDABAD vs. ACIT, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 1061/DEL/2015[2009-10]Status: DisposedITAT Delhi31 Aug 2021AY 2009-10

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Rajesh Jain, CAFor Respondent: Shri Umesh Takiyar, Sr.D.R
Section 139Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 148(1)Section 148(2)Section 68

…(DEL): 209 ITR 01 (BOM) :209 ITR 135(BOM) : Assam Forest Products (P) Ltd. - Vs.-CIT : 211 ITR 447 (SC): 214ITR 669 (RAJ) : 221ITR 538 (SC) :226 ITR 352 (6UH): 237ITR 549 (BOM):248 ITR 493 (P&H) :ITO - VS- Selected Dalurband Coal Co.Pvt. Ltd. 217ITR 597 (SC) :253 ITR 83 (DEL) 257 ITR 481 (Guj)] 12. And reliance is placed on Honable Madras High Court in the case of STERLITE INDUSTRIES (INDIA) LTD. v ASSISTANTCOMMISSIONER OF INCOME- TAX AND ANOTHER I.T.As. No.1060 & 1061/DEL/2015 11 [2008]302 ITR275 (MAD.) The head note for which reads as under: Reassessment -Notice—Validity of Notice - Information From Enforceme…

ADDL. CIT, NEW DELHI vs. M/S. IRCON INTERNATIONAL LTD., NEW DELHI

In the result, the appeal of the Revenue is accordingly dismissed

ITA 3768/DEL/2017[2009-10]Status: DisposedITAT Delhi22 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

Section 143(3)Section 148

…he issue of restating of the interest liability by the Assessing Officer, and therefore, the question of ‘change of opinion’ does not arise. The Ld. DR also relied on the decision of the Hon’ble Delhi High Court in the case of Bawa Abhai Singh Vs DCIT (2001), 253 ITR 83 (Del) and decision of Hon’ble Gujrat High Court in the case of 6 Praful Chunnilal Patel Vs M. J. Makwana CIT, (1999) 236 ITR 832 (Guj). 4. The Ld. Counsel of the assessee filed a paper-book electronically containing pages 1 to 211. He submitted that disclosure of the facts relating to Iraqi dues was made in note No.14 of schedule ‘R” of balance-sh…

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

ITA 960/JPR/2018[2008-09]Status: DisposedITAT Jaipur22 Jan 2021AY 2008-09
For Appellant: Shri Rajeev Sogani (C.A.) &For Respondent: Smt Runi Pal (Add.CIT) fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 151

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 960/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2008-09 cuke The ITO, (Exemption), M/s Apollo Animal Medical Vs. Ward-1, Group Trust, Jaipur. 299, Himmat Nagar, Tonk Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTA 0145 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@CO. No. 05/JP/2020 (Arising out of ITA No. 960/JP/2018) fu/kZkj.k…

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