Brijmohan Agrawal v. ACIT

268 ITR 400High Court2004#2967 most cited

What is Brijmohan Agrawal v. ACIT authority for?

At the initiation stage of reassessment proceedings under section 147, the Assessing Officer needs to form a reasonable belief based on direct or circumstantial evidence, not mere suspicion, and this belief need not be a conclusive finding of facts.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

Brijmohan Agrawal v. ACIT · Section 147 · reason to believe · honest and reasonable belief · direct or circumstantial evidence · suspicion · initiation of reassessment · conclusive finding of facts

Sections most often in play

Section 133ASection 139Section 143(1)Section 143(3)Section 147Section 148Section 151

Issues it is cited on

section 139section 148transfersection 143section 14section 143(3)businesscompanyindiadocument

Judgments citing Brijmohan Agrawal v. ACIT

Narendra Kachrulal Abad, Jalna vs. Income-Tax Officer, Ward - 1, Jalna

In the result, appeal of the assessee partly allowed

ITA 866/PUN/2019[2009-10]Status: DisposedITAT Pune06 Oct 2025AY 2009-10

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.866/Pun/2019 निर्धारण वषा / Assessment Year: 2009-10 Shri Narendra Kachrulal Abad, V The Income Tax Officer, Abad House, Nal Galli, S Ward-1, Jalna. Kadrabad, Jalna – 431203. Maharashtra. Pan: Acspa9531C Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan – Ar Revenue By Shri Arvind Renge –Addl.Cit(Dr) Date Of Hearing 28/07/2025 Date Of Pronouncement 06/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)-1, Aurangabadpassed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2009-10 Dated 30.03.2019, Emanating From Order U/S.143(3) R.W.S 147Of The Income Tax Act, 1961, Dated 03.11.2017. The Assessee Has Raised The Following Concise Grounds Of Appeal :

Section 143(3)Section 148Section 250

…urt in the case of Dr. Lata Chouhan vs. ITO (189 taxman 45) 8 ITA No.866/PUN/2025 [A] o Hon'ble ITO Vs. Selected Dalurband Coal Co. (P) Ltd., o Honourable Rajat Export Import India Private Limited Vs. IOT (341 ITR 135) o Hon'ble Brij Mohan Agrawal Vs. ACIT (268 ITR 400) Submission of ld.DR : 3. Ld.Departmental Representative(ld.DR) for the Revenue merely relied on the order of the Assessing Officer and ld.CIT(A). Findings & Analysis : 4. We have heard both the parties and perused the records. In this case, in ITA No.866/PUN/2019 for A.Y.2009-10 ITAT Pune decided the Assessee’s appeal ex-parte vide order dated…

Bharat Bhushan Verma, Raipur vs. Income Tax Officer-1(2), Raipur

In the result, the assessee's appeal is allowed in terms of the observations above

ITA 236/RPR/2023[2015-16]Status: DisposedITAT Raipur11 Oct 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 236/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Bharat Bhushan Verma Main Road, Verma Transport Bharat, Baikunth, P.O.-Baikunth, Raipur (C.G.)-493 116 Pan : Acdpv7254J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Oficer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 119Section 143(2)Section 143(3)Section 2

…n the issue of jurisdiction over the case with clean mind, clean heart and clean objective therefore, the this ground is liable to be dismissed in limine. The Hon’ble High Court of Karnataka in the case of Ratnachudamani s. Utnal Vs. Income Tax Officer (2004) 269 ITR 272 dismissed the writ as the petitioner had not approached the Court with clean hands and held that the petitioner has intentionally and deliberately suppressed the material facts. If the petitioner wants any relief at the hands of this court, he has to approach the court with clean hands and it is duty cast on the petitioner to state the true facts…

Aruna Tiwari, Raipur vs. Principal Commissioner of Income Tax-1, Raipur

ITA 90/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 142(1)Section 143(3)Section 263

…n the issue of jurisdiction over the case with clean mind, clean heart and clean objective therefore, the this ground is liable to be dismissed in limine. The Hon'ble High Court of Karnataka in the case of Ratnachudamani s. Utnal Vs. Income Tax Officer (2004) 269 ITR 272 dismissed the writ as the petitioner had not approached the Court with clean hands and held that the petitioner has intentionally and deliberately suppressed the material facts. If the petitioner wants any relief at the hands of this court, he has to approach the court with clean hands and it is duty cast on the petitioner to state the true facts…

Kings Infra Ventures Ltd, Thevara vs. Assistant Commissioner of Income Tax Circle 1 (2), Kochi

In the result, the appeal by the assessee is dismissed

ITA 25/COCH/2017[2011-2012]Status: DisposedITAT Cochin24 Apr 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Sandeep Gosainkings Infra Ventures Ltd. Asstt. Commissioner Of A-1, 1St Floor, Atria Apartment Income Tax, Opp. Gurudwara Temple Vs. Circle - 1(2) Perumanur Road Kochi Thevara, Kochi [Pan:Aaccv3411D] (Respondent) (Appellant) Appellant By: Shri Joseph Markose, Sr. Advocate Respondent By: Smt. J.M. Jamuna Devi, Sr. D.R.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 139(1)Section 143(3)

…hat if information sourced from another wing of the Department, as was the case, inter alia, in ITO v. Purushottam Das Bangur[1997] 224 ITR 362 (SC);Central Provinces Manganese Ore Co. Ltd. v. ITO [1991] 191 ITR 662 (SC); Brij Mohan Agarwalv. Asst. CIT [2004] 268 ITR 400 (All), or any reliable source for that matter (Phool Chand Bajrang Lal v. ITO [1993] 203 ITR 456 (SC);IAC v. VIP Industries Ltd. [1991] 191 ITR 661 (SC)), could be a valid basis/ground for reopening an assessment, what we wonder in law prevents the assessing authority to initiate reassessment proceedings on the basis of a finding by an appellate…

Rajesh Kumar Khandelwal, Jaipur vs. Income Tax Officer, Ward – 2(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 14/JPR/2022[2010-11]Status: DisposedITAT Jaipur16 Aug 2022AY 2010-11
For Appellant: None (Written Submission)For Respondent: Shri Manoj Mehar (CIT) a
Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

…transactions entry discovered by such investigations, hence, on the basis of such information, the AO was justified in having a reasonable belief that the income of assessee had escaped assessment. It has been held in the case of Brijmohan Aggarwal vs. ACIT, 268 ITR 400 (All) that report of the Investigation Wing is information on the basis of which the A.O. can come to a reasonable conclusion. The case law mentioned by the appellant (without the citation) are in the context of long term capital gain whereas in this case the addition has been made under the head income from other sources. After considering the f…

Lakshya Ice & Cold Storage P Ltd, Aligarh vs. ITO Ward 1(5), Aligarh

In the result, by the assessee is allowed

ITA 124/AGR/2018[2010-11]Status: DisposedITAT Agra16 May 2019AY 2010-11

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenam/S Lakshya Ice & Cold Storage Pvt. Ltd. Vs.. Income Tax Officer, Goyal Bhawan, Opp. Maheshwari Inter Ward 1(5), Aligarh College, Sasni Gate, Bye Pass Road, Aligarh (Pan: Aabcl5656R) (Respondent) (Appellant)

For Appellant: Sh. Pradeep K. Sahgal, Adv. & Sh. Utsav Sahgal, C.AFor Respondent: Shri Waseem Arshad, Sr.DR
Section 147Section 148Section 234BSection 271(1)(c)Section 68

…t, is information on the basis of which, the AO can initiate reassessment proceedings: 1. ‘Mitsui and Company India Pvt. Vs. ITO and Another’, WP(C) 1121/2012 & CM No.2447/2012 (Delhi High Court). 2. ‘Brij Mohan Agarwal vs. Asstt. Commissioner of Income Tax’, 268 ITR 400 (Allahabad High Court). 3. ‘Hosang R. Debra vs. ITO-1(2)’, ITA No.331/Agr/2012, ITAT, Agra. 4. ‘CIT vs. Active Traders (P.) Ltd.’, 214 ITR 583 (Calcutta High Court). 5. ‘M/s Pragati Financial Management Pvt. Ltd. Vs. The CIT-II’, ITA 178 of 2016, GA 997 of 2016 (Calcutta High Court). 6. ‘Anil Kumar Singhal vs. ITO’, IT Appeal Nos. 408 & 413/A…

Smt. Vidhya Agarwal, Agra vs. I.T.O., Ward-4(4), Agra

The appeal is allowed

ITA 335/AGR/2014[2000-01]Status: DisposedITAT Agra22 Mar 2019AY 2000-01

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 148

…Act issued on the basis of report from ITO 4(2), Agra alleging the gift received out of funds of Trust allegedly controlled/managed by Shri D.K. Agarwal to be bogus, inter alia, following the decisions of ITAT, Agra Bench. 18. 'Brij Mohan Agarwal Vs. ACIT', 268 ITR 400 (All) is for the proposition that upon receipt of information from an authority, reopening will be justified. The AO had recorded reasons after having statement of the brokers from whom the assessee had claimed purchase of shares and the statement of the broker through whom the assessee claimed sale of shares, both of whom admitted that the no re…

ITO 13(3)(3), Mumbai vs. Vulvan Traders P. Ltd, Mumbai

ITA 4137/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Jan 2019AY 2008-09

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Years: 2008-09 Income Tax Officer-13(3)(3), M/S Vulvan Traders, 805, Room No.227,02Nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaacv1603K Assessment Years: 2008-09 M/S Vulvan Traders, 805, Income Tax Officer-13(3)(3), A Wingh, Corporate Room No.227,02Nd Floor, बनाम/ Avenue, Sonawala Raod, Aayakar Bhavan, Vs. Goregaon East, M. K. Road, Mumbai-400063 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaacv1603K

Section 143(1)Section 147Section 148

…rat High Court in Prafull Chunnilal Patel vs ACIT (supra) even went to the extent that at the initiation stage formation of reasonable belief is needed and not a conclusive finding of facts. Identical ratio was laid down in Brijmohan Agrawal vs ACIT (2004) 268 ITR 400, 405 (All.) and Ratnachudamani S. Utnal vs ITO (2004) 269 ITR 272, 277 (Karnataka) applying Sowdagar Ahmed Khan vs ITO (1968) 70 ITR 79(SC). 2.6. So far as, the meaning of expression, “reason to believe” is concerned, it refers to belief which prompts the Assessing Officer to apply section 147 to a particular case. It depend upon the facts of…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2580/CHNY/2017[2014-15]Status: DisposedITAT Chennai06 Dec 2018AY 2014-15

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…jarat High Court in Prafull Chunnilal Patel vs ACIT (supra) even went to the extent that at the initiation stage formation of reasonable belief is needed and not a conclusive finding of facts. Identical ratio was laid down in Brijmohan Agrawal vs ACIT (2004) 268 ITR 400, 405 (All.) and Ratnachudaman S. Utnal vs ITO (2004) 269 ITR 272, 277 (Karnataka) applying Sowdagar Ahmed Khan vs ITO (1968) 70 ITR 79 (SC). 5.5 So far as, the meaning of expression, “reason to believe” is concerned, it refers to belief which prompts the ITA Nos.2578 to 2580/chny/2017 :- 28 -: C.O.Nos.47to 49/Chny/2018 M/s.Deloittee Haskins &…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2579/CHNY/2017[2013-14]Status: DisposedITAT Chennai06 Dec 2018AY 2013-14

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…jarat High Court in Prafull Chunnilal Patel vs ACIT (supra) even went to the extent that at the initiation stage formation of reasonable belief is needed and not a conclusive finding of facts. Identical ratio was laid down in Brijmohan Agrawal vs ACIT (2004) 268 ITR 400, 405 (All.) and Ratnachudaman S. Utnal vs ITO (2004) 269 ITR 272, 277 (Karnataka) applying Sowdagar Ahmed Khan vs ITO (1968) 70 ITR 79 (SC). 5.5 So far as, the meaning of expression, “reason to believe” is concerned, it refers to belief which prompts the ITA Nos.2578 to 2580/chny/2017 :- 28 -: C.O.Nos.47to 49/Chny/2018 M/s.Deloittee Haskins &…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2578/CHNY/2017[2010-11]Status: DisposedITAT Chennai06 Dec 2018AY 2010-11

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…jarat High Court in Prafull Chunnilal Patel vs ACIT (supra) even went to the extent that at the initiation stage formation of reasonable belief is needed and not a conclusive finding of facts. Identical ratio was laid down in Brijmohan Agrawal vs ACIT (2004) 268 ITR 400, 405 (All.) and Ratnachudaman S. Utnal vs ITO (2004) 269 ITR 272, 277 (Karnataka) applying Sowdagar Ahmed Khan vs ITO (1968) 70 ITR 79 (SC). 5.5 So far as, the meaning of expression, “reason to believe” is concerned, it refers to belief which prompts the ITA Nos.2578 to 2580/chny/2017 :- 28 -: C.O.Nos.47to 49/Chny/2018 M/s.Deloittee Haskins &…

Solo Hardware P. Ltd, Mumbai vs. Asst CIT Cir 5(3)(2), Mumbai

The appeals of the assessee are dismissed

ITA 1486/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Oct 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 115JSection 139Section 142Section 142(1)Section 143Section 143(3)Section 147Section 148

…rat High Court in Prafull Chunnilal Patel vs ACIT (supra) even went to the extent that at the initiation stage formation of reasonable belief is needed and not a conclusive finding of facts. Identical ratio was laid down in Brijmohan Agrawal vs ACIT (2004) 268 ITR 400, 405 (All.) and Ratnachudamani S. Utnal vs ITO (2004) 269 ITR 272, 277 (Karnataka) applying Sowdagar Ahmed Khan vs ITO (1968) 70 ITR 79(SC). M/s Solo Hardware Pvt. Ltd. 2.6. So far as, the meaning of expression, “reason to believe” is concerned, it refers to belief which prompts the Assessing Officer to apply section 147 to a particular ca…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1787/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…scaped assessment for any assessment year. The Hon’ble Gujarat High Court in Prafull Chunnilal Patel vs ACIT (supra) even went to the belief is needed and not a conclusive finding of facts. Identical ratio was laid down in Brijmohan Agrawal vs ACIT (2004) 268 ITR 400, 405 (All.) and Ratnachudamani S. Utnal vs ITO (2004) 269 ITR 272, 277 (Karnataka) applying Sowdagar Ahmed Khan vs ITO (1968) 70 ITR 79(SC). 2.6. So far as, the meaning of expression, “reason to believe” is concerned, it refers to belief which prompts the Assessing Officer to apply section 147 to a particular case. It depends upon the facts…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1786/MUM/2018[2010-11]Status: DisposedITAT Mumbai11 Oct 2018AY 2010-11

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…scaped assessment for any assessment year. The Hon’ble Gujarat High Court in Prafull Chunnilal Patel vs ACIT (supra) even went to the belief is needed and not a conclusive finding of facts. Identical ratio was laid down in Brijmohan Agrawal vs ACIT (2004) 268 ITR 400, 405 (All.) and Ratnachudamani S. Utnal vs ITO (2004) 269 ITR 272, 277 (Karnataka) applying Sowdagar Ahmed Khan vs ITO (1968) 70 ITR 79(SC). 2.6. So far as, the meaning of expression, “reason to believe” is concerned, it refers to belief which prompts the Assessing Officer to apply section 147 to a particular case. It depends upon the facts…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1785/MUM/2018[2009-10]Status: DisposedITAT Mumbai11 Oct 2018AY 2009-10

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…scaped assessment for any assessment year. The Hon’ble Gujarat High Court in Prafull Chunnilal Patel vs ACIT (supra) even went to the belief is needed and not a conclusive finding of facts. Identical ratio was laid down in Brijmohan Agrawal vs ACIT (2004) 268 ITR 400, 405 (All.) and Ratnachudamani S. Utnal vs ITO (2004) 269 ITR 272, 277 (Karnataka) applying Sowdagar Ahmed Khan vs ITO (1968) 70 ITR 79(SC). 2.6. So far as, the meaning of expression, “reason to believe” is concerned, it refers to belief which prompts the Assessing Officer to apply section 147 to a particular case. It depends upon the facts…

Shri Dineshkumar C. Doshi, Mumbai vs. Income Tax Officer 19(1)(4), Mumbai

The appeals of the assessee are dismissed

ITA 1730/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…rat High Court in Prafull Chunnilal Patel vs ACIT (supra) even went to the extent that at the initiation stage formation of reasonable belief is needed and not a conclusive finding of facts. Identical ratio was laid down in Brijmohan Agrawal vs ACIT (2004) 268 ITR 400, 405 (All.) and Ratnachudamani S. Dinesh S. Jain Utnal vs ITO (2004) 269 ITR 272, 277 (Karnataka) applying Sowdagar Ahmed Khan vs ITO (1968) 70 ITR 79(SC). 4.5 So far as, the meaning of expression, “reason to believe” is concerned, it refers to belief which prompts the Assessing Officer to apply section 147 to a particular case. It depends upo…

ITO 6(3)(2), Mumbai vs. Jaydeep Profiles P.Ltd, Mumbai

ITA 3236/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…at High Court in Prafull Chunnilal Patel vs ACIT (supra) even went to the extent that at the initiation stage formation of reasonable belief is needed and not a conclusive finding of facts. Identical ratio was laid down in Brijmohan Agrawal vs ACIT (2004) 268 ITR 400, 405 (All.) and Ratnachudamani S. Utnal vs ITO (2004) 269 ITR 272, 277 (Karnataka) applying Sowdagar Ahmed Khan vs ITO (1968) 70 ITR 79(SC). 11 & 2698/Mum/2016 Jaydeep Profiles P.Ltd 4.5 So far as, the meaning of expression, “reason to believe” is concerned, it refers to belief which prompts the Assessing Officer to apply section 147 to a part…

Jaydeep Profiles Pvt. Ltd., Mumbai vs. ITO WD 6 (3)(2), Mumbai

ITA 2698/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…at High Court in Prafull Chunnilal Patel vs ACIT (supra) even went to the extent that at the initiation stage formation of reasonable belief is needed and not a conclusive finding of facts. Identical ratio was laid down in Brijmohan Agrawal vs ACIT (2004) 268 ITR 400, 405 (All.) and Ratnachudamani S. Utnal vs ITO (2004) 269 ITR 272, 277 (Karnataka) applying Sowdagar Ahmed Khan vs ITO (1968) 70 ITR 79(SC). 11 & 2698/Mum/2016 Jaydeep Profiles P.Ltd 4.5 So far as, the meaning of expression, “reason to believe” is concerned, it refers to belief which prompts the Assessing Officer to apply section 147 to a part…

Mohd Hasan Abdul Gafoor Momin, Thane vs. ITO WD 1(2), Kalyan

The appeal of the assessee is partly allowed

ITA 3336/MUM/2017[2007-08]Status: DisposedITAT Mumbai18 Sept 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 Mohd. Hasan Abdul Gafoor Momin, Income Tax Officer, 430/2, Kotwal Shah Dargha Ward-1(2), बनाम/ Road, Bhiwandi, District- Thane, 1St Floor, Mohan Plaza, Vs. Maharashtra-421308 Wayale Nagar, Kalyan ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aekpm0354F

Section 143(3)Section 147Section 148Section 254

…ara High Court in Prafull Chunnilal Patel vs ACIT (supra) even went to the extent that at the initiation stage formation of reasonable belief is needed and not a conclusive finding of facts. Identical ratio was laid down in Brijmohan Agrawal vs ACIT (2004) 268 ITR 400, 405 (All.) and Ratnachudamani S. Utnal vs ITO (2004) 269 ITR 272, 277 (Karnataka) applying Sowdagar Ahmed Khan vs ITO (1968) 70 ITR 79(SC). 3.7. So far as, the meaning of expression, “reason to believe” is concerned, it refers to belief which prompts the Assessing Officer to apply section 147 to a particular case. It depends upon the facts…

Idhasoft Ltd., Mumbai vs. DCIT - 15(2)(1), Mumbai

ITA 5139/MUM/2016[2007-08]Status: DisposedITAT Mumbai13 Jul 2018AY 2007-08

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2007-08 M/S Idhasoft Ltd. Dcit-15(2)(1), 3, Narayan Building, Room No.357, 3Rd Floor बनाम/ 23 L. N. Road, Dadar East, Aayakar Bhavan, Vs. Mumbai-400014 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aabci6090G Assessment Year: 2007-08 Dcit-15(2)(1), M/S Idhasoft Ltd. Room No.357, 3Rd Floor 3, Narayan Building, बनाम/ Aayakar Bhavan, 23 L. N. Road, Dadar East, Vs. M. K. Road, Mumbai-400014 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aabci6090G

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

…rat High Court in Prafull Chunnilal Patel vs ACIT (supra) even went to the extent that at the initiation stage formation of reasonable belief is needed and not a conclusive finding of facts. Identical ratio was laid down in Brijmohan Agrawal vs ACIT (2004) 268 ITR 400, 405 (All.) and Ratnachudamani S. Utnal vs ITO (2004) 269 ITR 272, 277 (Karnataka) applying Sowdagar Ahmed Khan vs ITO (1968) 70 ITR 79(SC). 2.10. So far as, the meaning of expression, “reason to believe” is concerned, it refers to belief which prompts the Assessing Officer to apply section 147 to a particular case. It depend upon the facts o…

Brijmohan Agrawal v. ACIT (268 ITR 400) — Cited in 40 Judgments | BharatTax