BPTP v. PCIT

113 Taxmann.com 587High Court2020#10088 most cited

What is BPTP v. PCIT authority for?

Reassessment proceedings initiated based on a mere change of opinion are invalid. When original assessment was concluded under section 143(3), reassessment proceedings are quashed if they are based on a change of opinion and not new information.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

BPTP v. PCIT · 113 Taxmann.com 587 · reassessment · section 147 · section 148 · change of opinion · section 143(3) · quashing reassessment proceedings · SLP dismissed

Sections most often in play

Section 143(3)Section 147Section 148Section 115A(1)(a)(ii)Section 139Section 142Section 143(1)Section 151

Issues it is cited on

section 196kelvinatormere change of opinionsection 194csection 201(1)section 40(a)section 40(a)(ia)change of opinionsection 194section 40section 19section 271

Judgments citing BPTP v. PCIT

Sterling Infrastructure Private Limited, Delhi vs. ACIT, Central Circle-15, Delhi

ITA 3982/DEL/2024[2014-2015]Status: DisposedITAT Delhi30 Jul 2025AY 2014-2015

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Years: 2014-15 Sterling Infrastructure Private Vs Acit, Limited, Central Circle-15, 20A, Rajpur Road, Delhi. Civil Lines, Delhi – 110 054. Pan: Aakcs7108Q (Appellant) (Respondent) Assessee By : Shri Ranjan Chopra, Advocate & Shri Jaspal Singh Sethi, Advocate Revenue By : Shri Mahesh Kumar, Cit-Dr Date Of Hearing : 03.07.2025 Date Of Pronouncement : 30.07.2025 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Ranjan Chopra, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 194CSection 196

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Years: 2014-15 Sterling Infrastructure Private Vs ACIT, Limited, Central Circle-15, 20A, Rajpur Road, Delhi. Civil Lines, Delhi – 110 054. PAN: AAKCS7108Q (Appellant) (Respondent) Assessee by : Shri Ranjan Chopra, Advocate & Shri Jaspal Singh Sethi, Advocate Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 03.07.2025 Date of Pronouncement : 30.07.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order…

DCIT It 3 3 2 Mumbai, Mumbai vs. Pramarica Aspf II Cyprus Holding Ltd, Ctprus

The appeal of the revenue is dismissed

ITA 3041/MUM/2024[2013-14]Status: DisposedITAT Mumbai07 Jan 2025AY 2013-14

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Ms. Hirali Desai/ Shri YogeshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 115A(1)(a)Section 143(1)Section 144CSection 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 3041/Mum/2024 (Assessment Year: 2013-14) Dy. Commissioner of Income Pramarica ASPF II Cyprus Tax (IT)-3(3)(2), Holding Ltd. 1607, Air India Building, C/O Price Water House Coopers Pvt. Ltd., Tower C, 18th Floor, Nariman Point, Vs. Mumbai-400021. Building No. 10 DLF, Cyber City, Gurugram-122002. PAN : AAECP5087H Appellant) : Respondent) C.O. No. 168/Mum/2024 (Assessment Year: 2013-14) Pramarica ASPF II Cyprus Dy. Commissioner of Income Holding Ltd. Tax (IT)-3(3)(2), C/O Price Water House…

DCIT It 332 Mumbai, Income Tax vs. Pramarica Aspf II Cyprus Holding Ltd, Cyprus

The appeal of the revenue is dismissed

ITA 3040/MUM/2024[2015-16]Status: DisposedITAT Mumbai07 Jan 2025AY 2015-16

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Ms. Hirali Desai/ Shri YogeshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 115A(1)(a)Section 143(1)Section 144CSection 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 3041/Mum/2024 (Assessment Year: 2013-14) Dy. Commissioner of Income Pramarica ASPF II Cyprus Tax (IT)-3(3)(2), Holding Ltd. 1607, Air India Building, C/O Price Water House Coopers Pvt. Ltd., Tower C, 18th Floor, Nariman Point, Vs. Mumbai-400021. Building No. 10 DLF, Cyber City, Gurugram-122002. PAN : AAECP5087H Appellant) : Respondent) C.O. No. 168/Mum/2024 (Assessment Year: 2013-14) Pramarica ASPF II Cyprus Dy. Commissioner of Income Holding Ltd. Tax (IT)-3(3)(2), C/O Price Water House…

DCIT Circle 75(1), New Delhi vs. Mg Housing Pvt. Ltd., New Delhi

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

ITA 2273/DEL/2023[2016-17]Status: DisposedITAT Delhi28 Nov 2023AY 2016-17

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Salil Agarwal, Sr. AdvFor Respondent: Shri M.P. Dwivedi, Sr. DR
Section 194CSection 201(1)Section 271Section 40

…emand raised u/s 201(1)/201(1A) of the Act is on account of non deduction of TDS u/s 194C of the Act on EDC paid to HUDA by the assessee. EDC payment to HUDA was under dispute before the Hon'ble Jurisdictional High Court of Delhi in the case of BPTP Vs. PCIT 113 Taxmann.com 587 wherein the Hon'ble High Court has held that EDC are in the nature of statutory fees. 4. The same was considered by the co-ordinate bench in the case of Bharti Land Limited in ITA Nos. 195 & 608/DEL/2020 vide order dated 24.03.2023. The relevant findings read as under: “18. We have heard both the parties and perused the records. We n…

M/S. Pegasus Softech (P) Ltd, New Delhi vs. DCIT, New Delhi

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

ITA 2273/DEL/2016[2004-05]Status: DisposedITAT Delhi28 Nov 2023AY 2004-05

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Salil Agarwal, Sr. AdvFor Respondent: Shri M.P. Dwivedi, Sr. DR
Section 194CSection 201(1)Section 271Section 40

…emand raised u/s 201(1)/201(1A) of the Act is on account of non deduction of TDS u/s 194C of the Act on EDC paid to HUDA by the assessee. EDC payment to HUDA was under dispute before the Hon'ble Jurisdictional High Court of Delhi in the case of BPTP Vs. PCIT 113 Taxmann.com 587 wherein the Hon'ble High Court has held that EDC are in the nature of statutory fees. 4. The same was considered by the co-ordinate bench in the case of Bharti Land Limited in ITA Nos. 195 & 608/DEL/2020 vide order dated 24.03.2023. The relevant findings read as under: “18. We have heard both the parties and perused the records. We n…

JCIT(OSD), Circle-4(2), New Delhi vs. Bharti Land Ltd, New Delhi

In the result, assessee’s appeal is allowed and the Revenue’s appeal

ITA 608/DEL/2020[2016-17]Status: DisposedITAT Delhi24 Mar 2023AY 2016-17
For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri P. Praveen Sidharth, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.195/Del./2020 (ASSESSMENT YEAR : 2016-17) Bharti Land Limited, vs. ACIT, Circle 4 (2), 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) ITA No.608/Del./2020 (ASSESSMENT YEAR : 2016-17) ACIT, Circle 4 (2), vs. Bharti Land Limited, 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Bhalla, CA REVENUE BY : Shri P…

Bharti Land Ltd, New Delhi vs. ACIT, Circle-4(2), New Delhi

In the result, assessee’s appeal is allowed and the Revenue’s appeal

ITA 195/DEL/2020[2016-17]Status: DisposedITAT Delhi24 Mar 2023AY 2016-17
For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri P. Praveen Sidharth, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.195/Del./2020 (ASSESSMENT YEAR : 2016-17) Bharti Land Limited, vs. ACIT, Circle 4 (2), 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) ITA No.608/Del./2020 (ASSESSMENT YEAR : 2016-17) ACIT, Circle 4 (2), vs. Bharti Land Limited, 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Bhalla, CA REVENUE BY : Shri P…

DCIT, CC-7(3), Mum, Bai, Mumbai vs. M/S. Nishrin Trading and Investment Pvt. Ltd., Mumbai

In the result, appeal filed by the Revenue is allowed and the cross objection filed by the assessee is dismissed

ITA 6125/MUM/2019[2008-09]Status: DisposedITAT Mumbai21 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 139(1)Section 143(3)Section 148Section 153CSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) & SMT. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA 6125/Mum/2019 (Assessment year 2008-09) Deputy Commissioner of Income-tax- vs M/s Nishrin Trading and CC-7(3), Mumbai, Room No.655 Investment Pvt Ltd, Ground Floor, Aayakar Bhavan, M.K. Road, Sir Navroji Vakil Street, Grant Mumbai-400 020 Road, Mumbai-400 007 PAN : AAACN1760J CROSS OBJECTOR RESPONDENT C.O. 42/Mum/2021 (Arising out of ITA 6125/Mum/2019) (Assessment year 2008-09) Assessee represented by Shri Rushabh Mehta, CA Department represented by Shri Dh…

Rajeev Educational Trust, Ghaziabad vs. DCIT, Circle- Exemption, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 4047/DEL/2018[2009-10]Status: DisposedITAT Delhi25 Jul 2022AY 2009-10

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Akhilesh Kumar, ARFor Respondent: Ms. Moninder Kaur, Sr.D.R
Section 11(2)Section 143Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.4047/DEL/2018 Assessment Years 2009-10 Rajeev Educational Trust, v. DCIT, C-357, Lohia Nagar, Circle-Exemption, Ghaziabad. Ghaziabad. TAN/PAN: AAATR3081N (Appellant) (Respondent) Appellant by: Shri Akhilesh Kumar, AR Shri Vipin Garg, CA Respondent by: Ms. Moninder Kaur, Sr.D.R Date of hearing: 14 07 2022 Date of pronouncement: 25 07 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance of the assessee against the o…

Abhishek Agarwal, Nani Daman vs. ITO, Daman Ward, Daman

In the result, the appeal of the assessee is allowed

ITA 97/SRT/2018[2007-08]Status: DisposedITAT Surat06 Jan 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr.Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.97/Srt/2018 िनधा"रणवष"/Assessment Year: 2007-08 Abhishek Agarwal Vs. The Income Tax Officer, Radha Madhav Kunj, Opp. Gem Daman Ward, Daman. Plaza, College Road, Nani Daman. [Pan: Adxpa8893P अपीलाथ" /Assessee ""थ"/Respondent िनधा"रतीकीओरसे /Assessee By Shri Rasesh Shah, C.A. राज"कीओरसे /Revenue By Mrs. Anupama Singla – Sr. Dr सुनवाईकीतारीख/ Date Of Hearing: 14.10.2020 उद्घोषणाकीतारीख/Pronouncement On: 06.01.2022

Section 132Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

…आयकरअपीलीयअिधकरण,सुरत"ायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND DR.ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.97/SRT/2018 िनधा"रणवष"/Assessment Year: 2007-08 Abhishek Agarwal Vs. The Income Tax Officer, Radha Madhav Kunj, Opp. Gem Daman Ward, Daman. Plaza, College Road, Nani Daman. [PAN: ADXPA8893P अपीलाथ" /Assessee ""थ"/Respondent िनधा"रतीकीओरसे /Assessee by Shri Rasesh Shah, C.A. राज"कीओरसे /Revenue by Mrs. Anupama Singla – Sr. DR सुनवाईकीतारीख/ Date of hearing: 14.10.2020 उद्घोषणाकीतारीख/Pronouncement on: 06.01.2022…

BPTP v. PCIT (113 Taxmann.com 587) — Cited in 10 Judgments | BharatTax