Bayer Material Science Pvt. Ltd. v. DCIT

382 ITR 333High Court2016#1272 most cited

What is Bayer Material Science Pvt. Ltd. v. DCIT authority for?

Reassessment orders under Section 147/148 are without jurisdiction and invalid if the Assessing Officer fails to dispose of the assessee's objections to the reopening of assessment through a speaking order, as mandated by the GKN Driveshafts procedure.

89

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

Bayer Material Science v. DCIT · 382 ITR 333 · Section 147 · Section 148 · reopening of assessment · reassessment proceedings · GKN Driveshafts · objections to reopening · speaking order · without jurisdiction · procedural compliance · notice under Section 148

Sections most often in play

Section 147Section 148Section 143(2)Section 143(3)Section 142(1)Section 69ASection 133(6)Section 143(1)

Issues it is cited on

section 153(2)live linkreopening of assessmentsection 254notice under section 148reason to believespeaking orderescapement of incomedraft assessment orderreassessment proceedingscross objectioncommissioner (appeals)

Judgments citing Bayer Material Science Pvt. Ltd. v. DCIT

Deputy Commissioner of Income-Tax, Panvel Circle, Panvel vs. M/S. Nyka Steel Pvt.Ltd, Raigad

In the result, the appeal is partly allowed for statistical purposes

ITA 451/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Ashok Tanna, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 354/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 306/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 305/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 304/PUN/2018[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Renuka Auto Components India Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 10, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 1660/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Renuka Auto Components India Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 10, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 1659/PUN/2018[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Balraj Singh Mander, Raigad vs. Deputy Commissioner of Income-Tax, Panvel Circle, Panvel

In the result, the appeal is partly allowed for statistical purposes

ITA 1520/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Balraj Singh Mander, Raigad vs. Deputy Commissioner of Income-Tax, Panvel Circle, Panvel

In the result, the appeal is partly allowed for statistical purposes

ITA 1519/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Deputy Commissioner of Income-Tax, Circle - 1, Nashik vs. Chandrashekhar Ashok Joshi, Nashik

In the result, the appeal is partly allowed for statistical purposes

ITA 1507/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Adroit Enterprises, Pune vs. Deputy Commissioner of Income-Tax, Circle - 1(2), Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 12/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Deputy Commissioner of Income-Tax, Panvel Circle, Panvel vs. M/S. Agarwal Petrochem Private Limited, Raigad

In the result, the appeal is partly allowed for statistical purposes

ITA 1094/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Deputy Commissioner of Income-Tax, Panvel Circle, Panvel vs. M/S. Agarwal Petrochem Private Limited, Raigad

In the result, the appeal is partly allowed for statistical purposes

ITA 1093/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

M/S. Agarwal Petrochem Pvt.Ltd, Mumbai vs. Assistant Commissioner of Income-Tax, Panvel Circle, Panvel

In the result, the appeal is partly allowed for statistical purposes

ITA 1003/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

M/S. Agarwal Petrochem Pvt.Ltd, Mumbai vs. Assistant Commissioner of Income-Tax, Panvel Circle, Panvel

In the result, the appeal is partly allowed for statistical purposes

ITA 1002/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

M/S. Agarwal Petrochem Pvt.Ltd, Mumbai vs. Assistant Commissioner of Income-Tax, Panvel Circle, Panvel

In the result, the appeal is partly allowed for statistical purposes

ITA 1000/PUN/2018[2008-09]Status: DisposedITAT Pune26 Sept 2019AY 2008-09

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Madhuban Trade Steels Pvt.Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 963/PUN/2017[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Deputy Commissioner of Income-Tax, Pune vs. M/S. Madhuban Trade Steel Pvt. Ltd., Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 916/PUN/2017[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

Chandrashekhar Ashok Joshi, Nashik vs. Deputy Commissioner of Income Tax

In the result, the appeal is partly allowed for statistical purposes

ITA 53/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…

G.V. Puntambekar & Sons Pvt. Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 1(2), Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 2946/PUN/2017[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…d the relevant material on record, it is found as an admitted position that the assessee was not supplied the reasons which led to the issuance of notice u/s.148 of the Act. The Hon’ble Bombay High Court in Bayer Material Science Pvt. Ltd. Vs. DCIT (2016) 382 ITR 333 (Bom.) has quashed the initiation of reassessment in the absence of the AO supplying the reasons to the assessee despite specific request. Recently, the Hon’ble jurisdictional High Court in Formento Resorts & Hotels Pvt. Ltd. Vs. ACIT vide judgment dated 30-08-2019 in ITA No.63/2007 has also quashed the reassessment on the ground that the reas…