How many judgments cite Bir Bahadur Singh Sijwali v. ITO?

35 judgments on BharatTax cite Bir Bahadur Singh Sijwali v. ITO (68 SOT 197), spanning 2016 to 2025.

Which sections of the Income Tax Act does Bir Bahadur Singh Sijwali v. ITO come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 271(1)(c), Section 68.

Bir Bahadur Singh Sijwali v. ITO

68 SOT 197Income Tax Appellate Tribunal2015#3440 most cited

What is Bir Bahadur Singh Sijwali v. ITO authority for?

Mere cash deposits in a bank account, without further tangible material, are not sufficient on their own to invoke reassessment proceedings under Section 147 of the Income Tax Act. There must be tangible material and application of mind to form a 'reason to believe' that income has escaped assessment.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Bir Bahadur Singh Sijwali · ITO · 68 SOT 197 · Section 147 · Section 148 · reassessment proceedings · cash deposits · tangible material · reason to believe · escapement of income

Sections most often in play

Section 147 Section 148 Section 271(1)(c)Section 68

Issues it is cited on

tangible material section 254(1)income escaping assessment agricultural income reason to believe escapement of income concealment of income section 234a income-tax officer reopening of assessment section 254 section 56

Judgments citing Bir Bahadur Singh Sijwali v. ITO

MAHESH CHAND GARG,GHAZIABAD vs. INCOME TAX OFFICER, GHAZIABAD

In the result, the Assessee’s Appeal stands allowed

ITA 3376/DEL/2025[2012-13]Status: DisposedITAT Delhi12 Sept 2025AY 2012-13

Bench: Shri Mahavir Singhassessment Year: 2012-13 Mahesh Chand Garg, Vs. Ito, Ward-1(4), B-209, Lohia Nagar, Cgo Complex, Ghaziabad-201001 Ghaziabad-201001 Uttar Pradesh (Pan: Aarpg8728N) (Appellant) (Respondent)

For Appellant: Sh. Neelesh Kumar Jain, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT Assessment Year: 2012-13 MAHESH CHAND GARG, Vs. ITO, WARD-1(4), B-209, LOHIA NAGAR, CGO COMPLEX, GHAZIABAD-201001 GHAZIABAD-201001 UTTAR PRADESH (PAN: AARPG8728N) (APPELLANT) (RESPONDENT) Assessee by : Sh. Neelesh Kumar Jain, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of hearing : 03-09-2025 Date of pronouncement : 12-09-2025 ORDER The Assessee has filed the Appeal against the Order dated 30.01.2025 of the Ld. Addl./JCIT(A)-7, Mumbai pertaining to assessment year 2012-13 by raising as many as 9…

GHANSHYAMBHAI AMBALAL PATEL,KHEDA vs. THE PCIT-1, AHMEDABAD

In the result, the appeal filed by the assessee is partly allowed

ITA 1007/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad28 Oct 2024AY 2014-15

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Divyakant Parikh, A.RFor Respondent: Shri Prothviraj Meena, CIT-D.R

Section 147Section 263Section 69A

…be believed to be escaped income. [I] MARIUM ISMAIL RAJWANI ITA NO: 676/AHD/2016 | Copy attached EXHIBIT-H Sr. Page No: 76-81] in which at Sr. Page 81 Para 6. the jurisdictional Ahmedabad ITAT following decision in the case of Bir Bahadur Singh Sijwali vs ITO 68 SOT 197 [ which in turn had followed Apex Court and other High Courts judgment I held that "In the present case also, there is nothing more than cash deposit of R.12,76,000/- in the bank account to justify the reopening of assessment by holding the belief that income has escaped assessment. A mere cash deposit in the bank account, however, cannot justify…

SADASHIV NIVRUTTI NAVALE,,SOLAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2 (2),, PUNE

In the result, both the appeals filed by the assessee are dismissed

ITA 455/PUN/2019[2013-14]Status: DisposedITAT Pune27 May 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13

For Appellant: Shri Suhas BoraFor Respondent: Shri Sourabh Nayak, Addl.CIT

Section 132Section 143(2)Section 147Section 148

…t proceedings due to smallness of the amounts, however, for the impugned assessment year, the assessee has challenged the validity of re-assessment proceedings. Referring to the decision of Delhi Bench of the Tribunal in the case of Bir Bahadur Singh Sijwali (68 SOT 197) and the decision of Amritsar Bench of the Tribunal in the case of Gurpal Singh vs. ITO (159 ITD 797), he submitted that mere cash deposits in the bank account per se are not sufficient to invoke the jurisdiction u/s 147 of the Act. Referring to the following decisions, he submitted that non application of mind in recording reasons does not deserv…

PRASHANT VITHOBA NAVALE,,SOLAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2(2),, PUNE

In the result, both the appeals filed by the assessee are dismissed

ITA 323/PUN/2019[2012-13]Status: DisposedITAT Pune27 May 2024AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13

For Appellant: Shri Suhas BoraFor Respondent: Shri Sourabh Nayak, Addl.CIT

Section 132Section 143(2)Section 147Section 148

BHAVINIBEN SHAH,VADODARA vs. THE INCOMETAX OFFICER WARD-1(2)(1) (PREVIOUSLY WARD-1(2)(2)), VADODARA

In the result, both the appeals filed by the assessee are partly allowed

ITA 549/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad05 Jan 2024AY 2012-13

Bench: Ms. Suchitra Kamble

Section 147Section 148Section 234ASection 271(1)(c)Section 271FSection 69A

…ment Years: 2010-11 & 2012-13 Page 4 of 7 conclusion or even inference that income chargeable to tax has escaped assessment. The Ld. AR relied upon the following decisions: a) Mariyam IIsmail Rajwani - ITA 676/Ahd/2016 b) Bir Bahadur Singh Sijwali vs. ITO - 68 SOT 197 URO (Delhi) 6. The Ld. AR submitted that as per the Hon’ble Gujarat High Court in the case of P.V. Doshi vs. CIT (1978) 113 ITR 22 (Gij.), it clarified that the issue of “reopening” is with respect to “jurisdiction” and the same can be raised at any stage. The very initiation of reassessment is not tenable in the eyes of law and the same deserves…

BHAVINIBEN SHAH,VADODARA vs. THE INCOMETAX OFFICER WARD-1(2)(1) (PREVIOUSLY WARD-1(2)(2)), VADODARA

In the result, both the appeals filed by the assessee are partly allowed

ITA 548/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad05 Jan 2024AY 2010-11

Bench: Ms. Suchitra Kamble

Section 147Section 148Section 234ASection 271(1)(c)Section 271FSection 69A

BHIKHUBHAI KESHAVBHAI MISTRY,BHARUCH vs. INCOME TAX OFFICER, WARD - 1(5), BHARUCH

In the result, the grounds of appeal raised by the assessee is partly allowed

ITA 410/SRT/2023[2009-10]Status: DisposedITAT Surat11 Dec 2023AY 2009-10

Bench: Shri Pawan Singh(Physical Hearing) Bhikhubhai Keshavbhai Mistry, I.T.O., 1, Kabirgam, Valiya, Ankleshwar, Ward-1(5), Vs. Bharuch, Gujarat-393135. Bharuch. Pan No. Apnpm 1810 Q Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 144Section 147Section 148Section 254(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Bhikhubhai Keshavbhai Mistry, I.T.O., 1, Kabirgam, Valiya, Ankleshwar, Ward-1(5), Vs. Bharuch, Gujarat-393135. Bharuch. PAN No. APNPM 1810 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rushi Parekh, C.A. Department represented by Shri Vinod Kumar, Sr. DR Appeal instituted on 09/06/2023 Date of hearing 30/11/2023 Date of pronouncement 11/12/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed…

VIRAL LAVJIBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD-3(3)(5), SURAT

In the result, assessee`s appeal is partly allowed in above terms

ITA 450/SRT/2023[2011-12]Status: DisposedITAT Surat26 Oct 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.450/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) Viral Lavjibhai Patel, Vs. Income Tax Officer, A-18, Naginawadi Society, Ward-3(3)(5), Surat, Aaykar Sumul Dairy Road, Bhawan, Majura Gate, Opp. Surat – 395004. New Civil Hospital, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alvpp2897E (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 12/10/2023 Date Of Pronouncement 26/10/2023

Section 139Section 142(1)Section 143(3)Section 144Section 147Section 148Section 68

…nts of income admitted in the returns of earlier years; I find this is the sufficient reason to reopen the case u/s 147. In this connection, the appellant had referred two case laws of Hon'ble ITAT, Delhi bench in the cases of Bir Bahadur Singh Sijwali v. ITO 68 SOT 197 and Mahavir Parsad v ITO- ITA N0.924/Del/2015 dated 09.10.2017. 17.01 With due respect to the decisions of the non-jurisdictional Hon'ble ITAT, Delhi, I find that the legal issue raised now was not raised before the AO though the reasons were provided to assessee before he files the return in response to the notice issued u/s 148. The reasons for…

BHAKTIKISHOREDAS DHARMTANYADASJI SWAMI,VAPI vs. INCOME TAX OFFICER, WARD-1, VAPI

In the result, grounds of appeal raised by the assessee are allowed

ITA 292/SRT/2022[2011-12]Status: DisposedITAT Surat30 Aug 2023AY 2011-12

Bench: Shri Pawan Singh(Physical Hearing) Bhaktikishoredas I.T.O., Dharmtanyadasji Swami, Ward-1, Vs. Shri Swaminarayan Seva Trust, Vapi. Swaminarayan Gurukul, Gurukul Road, Chala, Vapi, Gujarat India-396191. Pan No. Bmgps 5746 G Appellant/ Assessee Respondent/ Revenue

Section 147Section 148Section 254(1)Section 69

…on the following case laws: 8 Bhaktikishoredas Dharmtanyadasji Swami Vs ITO (i) Mumtaz Haji Mohmad Memon Vs ITO SCA No. 21030 of 2017 (Guj) (ii) Amar Jewellers Ltd. Vs DCIT (2018) 91 taxmann.com 4 (Guj) (iii) Bir Bahadur Singh Sijwali Vs ITO, Haldwani (2015) 68 SOT 197 (Delhi Trib) (iv) Shri Rinamkumar A Shah Vs ITO ITA No. 172/Ahd/2017. (v) Ashish Natvarlal Vashi Vs ITO ITA No. 3522/Ahd/2016 (Srt Trib) dated 19/04/2021. (vi) Hasmukh B Patel Vs ITO ITA No. 193/Srt/2019 dated 24/07/2019. (vii) Jayesh G. Balar Vs ITO 71 taxmann.com 221 (Guj) 16. On the other hand, the ld. Sr. DR for the revenue supported the order…

MANOJ KUMAR,REWARI vs. ITO WARD-2, REWRI

In the result, assessee’s appeal is partly allowed

ITA 9011/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Jul 2023AY 2013-14

Bench: Shri Kul Bharat[Assessment Year: 2013-14

Section 143(3)Section 147Section 148Section 2

…fact that the additions have not been made in respect of the issues which were the basis for initiating proceedings u/s 147 of the Act. In this regard the assessee has placed reliance on various case laws as under: - Bir Bahadur Singh Sijwali Vs. ITO (2015) 68 SOT 197 (ITAT) Delhi; - CIT Vs. Smt. Maniben Velji Shah (2006) 283 ITR 453 (Bom.); - Smt. Kantamani Venkata Satyavathi Vs. ITO (1967) 64 ITR 516 (AP); - ITO Vs. Electro Steel Castings Ltd. (2003) 264 ITR 410 (Cal.); - Smt. Munni Devi Vs. ITO Ward-2, Rewari (ITAT New Delhi); - CIT Vs. Mohmed Juned Dadani (2013) 355 ITR 172 (Guj.); - Bharat Singh Vs. ITO wa…

SHRI BHAVESH BHUVA,SURAT vs. INCOME TAX OFFICER, WARD - 3(3)(1), SURAT

In the result, ground No. 2(i) of the appeal is allowed

ITA 235/SRT/2022[2012-13]Status: DisposedITAT Surat29 May 2023AY 2012-13

Bench: Shri Pawan Singhआ.अ.सं./Ita No.235/Srt/2022 (Ay 2012-13) (Hearing In Physical Court) Bhavesh Bhuva Income Tax Officer, C-51, Khodiyar Nagar Ward-3(3)(1), Surat, Income Vs Society, Nr. Chikoo Tax Office, Aaykar Bhavan, Wadi, Nana Varachha, Anavil Business Centre, Surat-395006 Hazira Road, Adajan, Pan No: Antpb 8989 P Surat-395007 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Ms. Chaitali Shah, Ca राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 25.05.2023 उ"घोषणा क" तार"ख/Date Of 29.05.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld. Cit(A)”] Dated 10.06.2022 For Assessment Year 2012-13, Which In Turn Arises From The Addition Made By The Income Tax Officer, Ward-3(3)(1), Surat / Assessing Officer In Assessment Order Passed Under Section 143(3) R.W.S.147 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 26.11.2019. The Assessee Has Raised The Following Grounds Of Appeal:- Bhavesh Bhuva “1. On The Facts & Circumstances Of The Case, The Learned Cit(A), Nfac Has Grossly Erred In Passing The Impugned Appellate Order On An Ex-Parte Basis, By Erroneously Holding That The Appellant Is Not Interested In Pursuing The Appeal, When The Fact Is That The Appellant Has Made Detailed Submissions In Form No.35 Itself, Which Ought To Have Been Considered By The Learned Cit(A), Nfac While Passing The Impugned Order. Therefore, The Appellate Order Of The Learned Cit(A), Nfac Being Passed On An Ex-Parte Basis, Needs To Be Quashed As Being Erroneous, Illegal & Bad-In-Law.

Section 133(6)Section 143(3)Section 144Section 147Section 148Section 254(1)Section 69

…ption) [2018] 90 taxmann.com 74 (Guj). ITO Vs Lakhmani Mewal Das (1976) 103 ITR 043-SC, Mumtaz Hazi Mohd Memon Vs ITO in SCA No. 21030 of 2017 Guj, Amar 7 Bhavesh Bhuva Jewells Ltd Vs DCIT (2018) 92 taxmann.com 4 Guj, Bir Bahadur Singh Chauhan Vs ITO (2015) 68 SOT 197 Delhi and Sapna Chauhan Vs ITO in ITA No. 137 & 138/Agra/2018. 8. The Ld. AR for the assessee submits that even the assessee she has a good case on merit that re-opening is not valid. On the merit of additions, the Ld. AR for the assessee submits that entire credits in the bank account of assessee by way of cash or other credit cannot be added to…

VIPIN KUMAR,GHAZIABAD vs. ITO WARD - 2(5), GHAZIABAD

In the result appeal of the assessee is partly allowed

ITA 8557/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Mar 2023AY 2010-11

Bench: Shri Chandra Mohan Gargassessment Year: 2010-11

For Appellant: Shri Jitender Wadwa, CAFor Respondent: Shri Om Prakash, Sr DR

Section 147Section 148Section 151

…assessee u/s. 147 r.w.s. 144 of the Act. However, the assessee carried the matter before the Ld. CIT(A) and on this legal ground it was contended by the learned AR that as per judgement of ITAT Delhi Bench in the case of Bir Bahdur Singh Sijwali vs ITO (2015) 68 SOT 197 (Del) to submit that mere AIR information of cash deposit which nothing more cannot entitle the AO to assume jurisdiction u/s. 147 of the Act. From the reasons recorded by the AO as has been reproduced hereinabove it is clear that except copy of AIR information there was nothing else in the hands of AO at the time of initiating reassessment procee…

BHAVMEET SINGH BHATIA,NEW DELHI vs. ACIT CIRCLE-43(1), NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 6545/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Sept 2022AY 2011-12

Bench: Shri C.M. Gargassessment Year: 2011-12 Bhavmeet Singh Bhatia, Vs. Acit, C/O Rra Taxindia, Circle-43(1), D-28, South Extn. Part-I, New Delhi. New Delhi. Pan: Amypb7621A (Appellant) (Respondent) Assessee By : Shri Somil Agarwal & Shri Deepesh Garg, Advocates Revenue By : Shri Mithalesh Kr. Pandey, Sr. Dr Date Of Hearing : 12.09.2022 Date Of Pronouncement : 21.09.2022 Order

For Appellant: Shri Somil Agarwal &For Respondent: Shri Mithalesh Kr. Pandey, Sr. DR

Section 143(3)Section 147Section 148Section 151Section 68

…had escaped assessment when the reasons recorded for issue of notice u/s 148 of the 3 Act were factually incorrect. The ld. Counsel had also placed reliance on the decision of the ITAT Delhi in the case of Bir Bahadur Singh Sijwali vs. ITO reported in (2015) 68 SOT 197 (Del) to submit that the reasons recorded by the AO for reopening of the assessment are to be examined on stand- alone basis and nothing can be added to the reasons so recorded nor anything can be deleted from the reasons recorded. Therefore, when the AO has proceeded to initiate the reassessment proceedings on factual and incorrect basis, then, t…

MAGAN VEER,GHAZIABAD vs. ITO WARD 1(4), GHAZIABAD

In the result, the appeal filed by the assessee is allowed

ITA 2995/DEL/2019[2010-11]Status: DisposedITAT Delhi16 Sept 2022AY 2010-11

Bench: Shri C.M. Gargassessment Year: 2010-11 Magan Veer, Vs. Ito, C/O Sanjeev Anand & Associates, Ward-1(4), 77, Navyug Market, Ghaziabad. Ghaziabad. Pan: Azapv5055H (Appellant) (Respondent) Assessee By : Shri Somil Agarwal & Shri Deepesh Garg, Advocates Revenue By : Shri Mithalesh Kr. Pandey, Sr. Dr Date Of Hearing : 12.09.2022 Date Of Pronouncement : 16.09.2022 Order

For Appellant: Shri Somil Agarwal &For Respondent: Shri Mithalesh Kr. Pandey, Sr. DR

Section 144Section 147Section 148

…o the assessee and, therefore, the AO had not assumed valid jurisdiction to initiate reassessment proceedings u/s 147 of the Act. The ld. Counsel has placed reliance on various judgements including the following:- (i) Bir Bahadur Singh Sijwali vs. ITO (2015) 68 SOT 197, ITAT Delhi Bench. (ii) Gurdish Kaur Khullar vs. ACIT, ITA No. 121/CHD/2020 dated 22.07.2021, ITAT Chandigarh Bench. (iii) Smt. Charanjit Kaur vs. ITO, ITA No. 193/CHD/2020 dated 15.03.2021, ITAT Chandigarh Bench. (iv) Amrik S. Singh vs. ITO, ITA 630/Asr/2015 dated 11.5.2016, ITAT Amritsar Bench. 4. Replying to the above, the ld. Sr. DR strongly…

NADEEM HASAN,DELHI vs. ITO, WARD- 46(4), NEW DELHI

In the result, the appeal of the assessee is partly allowed as

ITA 445/DEL/2020[2011-12]Status: DisposedITAT Delhi18 May 2022AY 2011-12

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.445/Del/2020 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Nadeem Hasan Ito, 159, Meena Bazar, Vs. Ward 46(4) Jama Masjid, Delhi. New Delhi. Pan No. Accph8788G अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 144Section 147Section 148Section 69Section 69A

…quashed. The Ld. Counsel for the assessee placed reliance on the following decisions in support of the above contention: 1. PCIT vs. Meenakshi Overseas Pvt. Ltd. 395 ITR 677 (Del.); 2. Amrik Singh vs. ITO 159 ITD 329 (Asr.); 3. Bahadur Singh Sizwati vs. ITO 68 SOT 197 (Del.); 4. Raj Kumar Duggar (HUF) vs. ITO 12 DTR 16 (Del.). 7. The Ld. Counsel further submits that the Ld. PCIT who has accorded his approval u/s 151 of the Act acted in a mechanical manner without due application of mind. Ld. Counsel submits that the Ld. AO has acted in casual and mechanical manner without independently applying his mind on th…

SHRI MOHIT PRAFULBHAI SHAH,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD

ITA 2235/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad10 Mar 2022AY 2010-11

For Appellant: Shri P.F. Jain, CAFor Respondent: Shri N.J. Vyas, Sr. D.R

Section 143(3)Section 147Section 148Section 250(6)

…e light of these set of facts, the ITAT had held that the information was not sufficient for forming the belief of escapement of income. The ITAT we have noted relied on the decision of the Coordinate Bench of the ITAT in the case of Bir Bahadur Singh Sijwali 68 SOT 197 and on going through the same, we have noted that in the said case, the ITAT had noted that the mere fact of cash deposits in the bank account alone were not sufficient for formation of belief of escapement of income since it proceeded on the fallacious assumption that the cash deposits constituted undisclosed income. The ITAT held that merely bec…

KALYAN JEWELS PVT. LTD,AHMEDABAD vs. ITO, WARD-2(1)(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 463/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad18 Feb 2022AY 2009-10

Bench: S/Shri Waseem Ahmed & T.R. Senthil Kumarassessment Year : 2009-10 Kalyan Jewells P.Ltd. Ito, Ward-2(1)(2) 49, Super Mall Vs Ahmedabad. Nr.Lal Bungalow, Ahmedabad 380 015 Pan : Aacck 4717 B

For Appellant: Shri P.F. Jain, CAFor Respondent: Shri Urjit Shah, Sr.DR

Section 144Section 147Section 148Section 179(1)Section 234

…on), Surat and Ahmedabad. 10. Co-ordinate Bench of the Tribunal, Ahmedabad in the case of Mariyam Ismaile Razawani Vs. ITO in ITA No.676/Ahd/2016 vide order dated 9.8.2016 after relying on the decision in the case of Bir Bahadur Singh Sijwali Vs. ITO, (2015) 68 SOT 197 URO (Del) has considered similar issue of validity of reopening of the assessment and held that reopening of the assessment is bad in law, when the reassessment is based on “borrowed satisfaction”. The relevant observation of the Tribunal read as follows: “5. Having heard the rival contentions, and having perused the material on record, I see no…

SUKHDEV SINGH,SAHARANPUR vs. ITO, WARD-1, , SAHARANPUR

ITA 7850/DEL/2018[2009-10]Status: DisposedITAT Delhi28 May 2021AY 2009-10

Bench: Shri Anil Chaturvedia N D Ms. Suchitra Kamblei.T.A. No. 7849/Del/2018 (A.Y. 2009-10) A N D I.T.A. No. 7850/Del/2018 (A.Y. 2009-10) (Through Video Conferencing) Shri Sukhdev Singh, Income Tax Officer, Village Kayampur, Vs. Tehsil Nakur, Ward : 1, Distt. Saharanpur Pan: Hgvps3714M Saharanpur. (Appellant) (Respondent)

For Appellant: Shri Ankit Gupta, AdvocateFor Respondent: Sh.Sanjeev Mahajan, Sr.DR

Section 131Section 147Section 148Section 151Section 234ASection 69Section 69A

…not lead to income in the hands of the assessee, in the absence of any material, cannot be held as sufficient reason for re-opening assessment. The ld. AR relied upon the decision of Delhi Bench of the Tribunal in the case of Bir Bahadur Sijwali Vs. ITO (ITA 68 SOT 197) and Pramod Kumar Shai Vs. ITO (ITA 5758/Del/2013 dated 23.12.2019. On merits, the ld. AR submitted that the CIT (Appeals) erred in upholding the addition of cash deposit of Rs.26,20,000/- as un-explained cash deposit in the bank account as the cash deposited on the date mentioned in the sale deed itself proves that the cash is deposited out of sa…

SUKHDEV SINGH,SAHARANPUR vs. ITO, WARD-1, , SAHARANPUR

ITA 7849/DEL/2018[2009-10]Status: DisposedITAT Delhi28 May 2021AY 2009-10

For Appellant: Shri Ankit Gupta, AdvocateFor Respondent: Sh.Sanjeev Mahajan, Sr.DR

Section 131Section 147Section 148Section 151Section 234ASection 69Section 69A

SHRI RAVINDRASINH N.GOHIL,,BHAVNAGAR vs. INCOME TAX OFFICE,WARD-1(1),, BHAVNAGAR

Appeal is allowed

ITA 3344/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad07 Aug 2019AY 2008-09

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri Tushar Hemani, A.RFor Respondent: Ms. Richa Rastogi, Sr. D.R

Section 143(3)Section 147Section 148Section 271(1)(c)

…e, thus, relied upon the judgment passed by the Hon’ble Tribunal in the case of Mariyam Ismail Rajwani in ITA No.676/Ahd/2016 wherein on the basis of the ratio laid down by the division bench in the case of Bir Bahadur Singh Sijwali-vs-ITO reported in [(2015) 68 SOT 197 URO (Del) the Learned Tribunal quashed such reassessment proceeding and the reassessment order thereof. On the other hand, the Learned Departmental Representative relied upon the order passed by authorities below whereby and whereunder the reopening u/s 147 of the Act has been confirmed. 4. Heard the respective parties perused the relevant materi…

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