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

ITO 19(2)(3), Mumbai vs. Meenakshi N Shah, Mumbai

ITA 7082/MUM/2016[2007-08]Status: DisposedITAT Mumbai20 Jun 2018AY 2007-08

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2007-08 Dcit 5(2)(2) Meridian Chem Bond Mumbai Purchase Ltd., बनाम/ 903 Raheja Centre, Free Vs. Press Journal Marg, Nariman Point, Mumbai 400 021 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. Aaacr1789G

Section 68

…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 42 Meridian Chem Bond P Ltd. & Meenakshi N Shah ITA No.7385 & 7082/Mum/2016 & C.O. No.86 & 85/Mum/2018 (All.) and Ratnachudamani S. Utnal vs ITO (2004) 269 ITR 272, 277 (Karnataka) applying Sowdagar Ahmed Khan vs ITO (1968) 70 ITR 79(SC). 7.7. So far as, the meaning of expression, “reason to believe” is concerned, it refers to belief whi…

M/S Deepraj Hospital P Ltd, Hathras vs. ITO 3(5), Hathras

In the result, both the appeals are allowed

ITA 41/AGR/2017[2010-11]Status: DisposedITAT Agra01 Jun 2018AY 2010-11

Bench: Shri A. D. Jain

Section 147Section 148Section 68

…which, the AO can initiate reassessment proceedings: I.T.A Nos. 41 & 40/Agra/2017 32 ‘Mitsui and Company India Pvt. Vs. ITO and Another’, WP(C) 1. 1121/2012 & CM No.2447/2012 (Delhi High Court). ‘Brij Mohan Agarwal vs. Asstt. Commissioner of Income Tax’, 2. 268 ITR 400 (Allahabad High Court). ‘Hosang R. Debra vs. ITO-1(2)’, ITA No.331/Agr/2012, ITAT, 3. Agra. ‘CIT vs. Active Traders (P.) Ltd.’, 214 ITR 583 (Calcutta High 4. Court). ‘M/s Pragati Financial Management Pvt. Ltd. Vs. The CIT-II’, 5. ITA 178 of 2016, GA 997 of 2016 (Calcutta High Court). ‘Anil Kumar Singhal vs. ITO’, IT Appeal Nos. 408 & 6. 413/Agr/2…

M/S Charan Singh Ice & Storage P Ltd, Hathras vs. ITO 3(5), Hathras

In the result, both the appeals are allowed

ITA 40/AGR/2017[2009-10]Status: DisposedITAT Agra01 Jun 2018AY 2009-10

Bench: Shri A. D. Jain

Section 147Section 148Section 68

…which, the AO can initiate reassessment proceedings: I.T.A Nos. 41 & 40/Agra/2017 32 ‘Mitsui and Company India Pvt. Vs. ITO and Another’, WP(C) 1. 1121/2012 & CM No.2447/2012 (Delhi High Court). ‘Brij Mohan Agarwal vs. Asstt. Commissioner of Income Tax’, 2. 268 ITR 400 (Allahabad High Court). ‘Hosang R. Debra vs. ITO-1(2)’, ITA No.331/Agr/2012, ITAT, 3. Agra. ‘CIT vs. Active Traders (P.) Ltd.’, 214 ITR 583 (Calcutta High 4. Court). ‘M/s Pragati Financial Management Pvt. Ltd. Vs. The CIT-II’, 5. ITA 178 of 2016, GA 997 of 2016 (Calcutta High Court). ‘Anil Kumar Singhal vs. ITO’, IT Appeal Nos. 408 & 6. 413/Agr/2…

Vipul Impex & Infrabuild Ltd., Mumbai vs. ACIT-4(2), Mumbai

The appeals of the Revenue are allowed for statistical purposes

ITA 3006/MUM/2016[2010-11]Status: DisposedITAT Mumbai16 May 2018AY 2010-11

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 143(2)Section 144Section 147Section 148Section 40A(3)

…313 to 2315 and 3004 to 11 3006/Mum/2016 M/s Vipul Impex & Infrabuild Ltd. 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 o…

Vipul Impex & Infrabuild Ltd., Mumbai vs. ACIT-4(2), Mumbai

The appeals of the Revenue are allowed for statistical purposes

ITA 3005/MUM/2016[2008-09]Status: DisposedITAT Mumbai16 May 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 143(2)Section 144Section 147Section 148Section 40A(3)

…313 to 2315 and 3004 to 11 3006/Mum/2016 M/s Vipul Impex & Infrabuild Ltd. 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 o…

Vipul Impex & Infrabuild Ltd., Mumbai vs. ACIT-4(2), Mumbai

The appeals of the Revenue are allowed for statistical purposes

ITA 3004/MUM/2016[2007-08]Status: DisposedITAT Mumbai16 May 2018AY 2007-08

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 143(2)Section 144Section 147Section 148Section 40A(3)

…313 to 2315 and 3004 to 11 3006/Mum/2016 M/s Vipul Impex & Infrabuild Ltd. 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 o…

DCIT Cir. 4(3)(2), Mumbai vs. Vipul Impex & Infrabuild Ltd., Mumbai

The appeals of the Revenue are allowed for statistical purposes

ITA 2315/MUM/2016[2010-11]Status: DisposedITAT Mumbai16 May 2018AY 2010-11

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 143(2)Section 144Section 147Section 148Section 40A(3)

…313 to 2315 and 3004 to 11 3006/Mum/2016 M/s Vipul Impex & Infrabuild Ltd. 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 o…

DCIT Cir. 4(3)(2), Mumbai vs. Vipul Impex & Infrabuild Ltd., Mumbai

The appeals of the Revenue are allowed for statistical purposes

ITA 2314/MUM/2016[2007-08]Status: DisposedITAT Mumbai16 May 2018AY 2007-08

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 143(2)Section 144Section 147Section 148Section 40A(3)

…313 to 2315 and 3004 to 11 3006/Mum/2016 M/s Vipul Impex & Infrabuild Ltd. 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 o…

DCIT Cir. 4(3)(2), Mumbai vs. Vipul Impex & Infrabuild Ltd., Mumbai

The appeals of the Revenue are allowed for statistical purposes

ITA 2313/MUM/2016[2008-09]Status: DisposedITAT Mumbai16 May 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 143(2)Section 144Section 147Section 148Section 40A(3)

…313 to 2315 and 3004 to 11 3006/Mum/2016 M/s Vipul Impex & Infrabuild Ltd. 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 o…

Manoj Kumar Jain, Agra vs. ITO-1(2), Agra

In the result, the appeal is allowed

ITA 277/AGR/2017[2002-03]Status: DisposedITAT Agra03 May 2018AY 2002-03

Bench: : Shri A.D. Jainassessment Year: 2002-03

Section 147

…is information on the basis of which, the AO can initiate reassessment proceedings: ‘Mitsui and Company India Pvt. Vs. ITO and Another’, 1. WP(C) 1121/2012 & CM No.2447/2012 (Delhi High Court). ‘Brij Mohan Agarwal vs. Asstt. Commissioner of 2. Income Tax’, 268 ITR 400 (Allahabad High Court). 6 ‘Hosang R. Debra vs. ITO-1(2)’, ITA No.331/Agr/2012, 3. ITAT, Agra. ‘CIT vs. Active Traders (P.) Ltd.’, 214 ITR 583 4. (Calcutta High Court). ‘M/s Pragati Financial Management Pvt. Ltd. Vs. The 5. CIT-II’, ITA 178 of 2016, GA 997 of 2016 (Calcutta High Court). ‘Anil Kumar Singhal vs. ITO’, IT Appeal Nos. 408 & 6. 413/Ag…

Asst CIT Cir 3, Kalyan vs. Rich & Royal, Kalyan

In the result appeal of the revenue is dismissed in the manner indicated above

ITA 1007/MUM/2016[2007-08]Status: DisposedITAT Mumbai02 Apr 2018AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1007/Mum/2016 (नििाारण वर्ा / Assessment Year: 2007-08) Acit Cir 3 बिाम/ M/S. Rich & Royal 2N D Floor, Rani Mansion, The Raymond Shop, Murbad Road, Kalyan(W), Zojwalla Complex, V. Dist Thane 421301 Agra Road, Kalyan (W) 421301 स्थायी ऱेखा सं./ Pan : Aadfr3357G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Subodh RatnaparkhiFor Respondent: Shri. Saurabh Kumar Rai
Section 131Section 133(6)Section 143(3)Section 148Section 43B

…Gujara 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). 2.5. 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 depend upon the facts of eac…

Mithalal D Mutha, Mumbai vs. ITO WD 16(3)(1), Mumbai

The appeal of the assessee is dismissed as already a justified view has been taken by the Ld

ITA 594/MUM/2016[2009-10]Status: DisposedITAT Mumbai27 Oct 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10

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

…ull Chunnilal Patel vs ACIT (supra) even went to the extent that at the initiation stage formation of reasonable belief is 11 Shri Mithalal D Mutha 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). 2.7 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 depend upon the facts of eac…

Swanston Multiplex Cinemas P.Ltd, Mumbai vs. Asst CIT Cir 11(1), Mumbai

The appeal of the assessee is partly allowed

ITA 1135/MUM/2015[2005-06]Status: DisposedITAT Mumbai03 Oct 2017AY 2005-06

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2005-06 Swanston Multiplex Cinemas Acit, Private Limited, Circle-11(1), बनाम/ 9Th Floor, Viraj Towers, W.E. R. No.467, Vs. Highway Next To Andheri Aayakar Bhavan, Flyover Andheri (East), M. K. Road, Mumai-400093 Mumbai-400020 ("नधा"रती/Assessee) (राज"व /Revenue) Pan No.:-Aafcs6295K

Section 139Section 142Section 143Section 143(1)Section 143(2)Section 147Section 148Section 40

…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). 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…

Asst CIT 14(1), Mumbai vs. Kantilal C Jain, Mumbai

The appeal of the assessee is partly allowed

ITA 6924/MUM/2014[2010-11]Status: DisposedITAT Mumbai25 Sept 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2010-11 Asst. Cit-14(1), Shri Kantilal C. Jain 2Nd Floor, Earnest House, M/S. Shailesh Jewellers बनाम/ Nariman Point, Shop No. 4, 2Nd Floor, Vs. Mumbai-400 021 108/112, Ustad Building, Zaveri Bazar, Opp. Khara Kuwa, Mumbai-400 002 ("नधा"रती /Assessee) Pan. No. Aadpj 9583 E

Section 139Section 142Section 143Section 143(2)Section 143(3)Section 147Section 148

…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). 3.5. 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 depend upon the facts of…

DCIT 9(1)(1), Mumbai vs. Acon Measurement P.Ltd, Mumbai

The appeal of the Revenue is dismissed and the

ITA 4736/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10 Dcit -9(1))(1), M/S Acon Measurement Pvt. Room No.260A, 02Nd Floor बनाम/ Limited, Aayakar Bhavan A-22, Nanddham Indl. Estate, Vs. M.K. Road Marol Maroshi Road, Mumbai-400020. Andheri (East), Mumbai-400059 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaaca5078K

Section 133(6)

…jara 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). C.O. No.112/Mum/2017 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 depe…

Commitment Commodities Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5721/DEL/2016[2007-08]Status: DisposedITAT Delhi02 May 2017AY 2007-08

Bench: S.V. Mehrotra

For Appellant: Shri Sunil Arora, CAFor Respondent: Shri S.K. Jain, Sr. DR
Section 132Section 143(3)Section 148Section 151(1)

…issue of notice under section 148 for A.Y 2007-08 in the case of assessee company.” 4. The A.O, after considering the assessee’s objections and relying on the decision of the Hon'ble Allahabad High Court in the case of Brij Mohan Agarwal Vs. ACIT reported in 268 ITR 400 held that the report of the Investigation Wing was sufficient material on the basis of which notice under section 148 could be issued. He, accordingly, held that the proceedings had validly been initiated. 5. Before the ld. CIT(A), the assessee had requested for admission of the following additional grounds of appeal: “1. Under the facts and ci…

Disha N . Lalwani, Mumbai vs. ITO WD 23(2)(2), Mumbai

The appeal of the assessee is dismissed

ITA 6398/MUM/2012[2003-04]Status: DisposedITAT Mumbai22 Mar 2017AY 2003-04

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2003-04 Disha N. Lalwani, Income Tax Officer- J-301, Vardhaman Nagar 23(2)(2), बनाम/ Jn. Of R.P. Rd. & M.G. Rd. C-10-Pratyakshkar Vs. Mulund (W), Bhavan, 02Nd Floor, Mumbai-400080 Bandra Kurla Complex, Bandra, Mumbai-400007 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. Aaapl6056H

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

…ujarat 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). 2.9. 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 ea…

M. Pallonji & Co. P.Ltd, Mumbai vs. Jt, CIT RG 2(2), Mumbai

The appeal of the assessee is partly allowed for statistical purposes

ITA 1594/MUM/2013[2004-05]Status: DisposedITAT Mumbai23 Jan 2017AY 2004-05

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2004-05 M. Pallonji & Co. Pvt. Ltd. Jcit, C/O- Taj Printing Works, Range-2(2), बनाम/ 46/A, Cawasji Patel Street, Aayakar Bhavan, Vs. Fort, M.K. Road, Mumbai-400001 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacm3525B

Section 139Section 142Section 143Section 147Section 148Section 80I

…lal 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. 9 M/s M. Pallonji & Co. Pvt. Ltd. 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 ea…

Prakash Fatandas Jassuja, Thane vs. ITO WD 3(2), Thane

The appeals of the assessee are partly allowed

ITA 4933/MUM/2015[2005-06]Status: DisposedITAT Mumbai20 Jan 2016AY 2005-06

Bench: Shri Joginder Singh

Section 133ASection 147

…Gujara 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). 2.8. So far as, the meaning of expression, “reason to believe” is concerned, it refers to believe which prompts the Assessing Officer to apply section 147 to a particular case. It depend upon the facts of e…

ITO, New Delhi vs. M/S. Integrated Infosoft Pvt. Ltd., New Delhi

Accordingly. Hence, the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 6145/DEL/2013[2004-05]Status: DisposedITAT Delhi06 Nov 2015AY 2004-05

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2004-05 Income Tax Officer, Vs. M/S Integrated Infosoft Pvt. Ltd., Ward 11(4), New Delhi 14, Sainik Farms, Khanpur, New Delhi (Pan: Aaacm8067A) (Appellant) (Respondent) & C.O. No. 134/Del/2014 (In Ita No. 6145/Del/2013) Assessment Year: 2004-05 Integrated Infosoft Pvt. Ltd. Vs. Income Tax Officer, 14, Sainik Farms, Khanpur, Ward-11(4), New Delhi New Delhi (Pan: Aaacm8067A) (Appellant) (Respondent) Department By : Ms. Priyanka Singh, Sr. Dr Assessee By : Sh. G.N. Gupta Date Of Hearing: 15.10.2015 Date Of Pronouncement: 06.11.2015 Order Per Inturi Rama Rao, A.M.: The Present Appeal Filed By The Revenue Is Directed Against The Order Of Learned Cit(A), Dated 30.09.2013 Passed For The Assessment Year 2004-05. Cross Objections Have Also Been Filed By The Assessee In The Present Appeal. The Revenue Raised The Following Grounds Of Appeal:

For Appellant: Sh. G.N. GuptaFor Respondent: Ms. Priyanka Singh, Sr. DR
Section 143(1)Section 148Section 68

…reasonable belief of the Assessing Officer. In support of this proposition, we refer the decisions of the Hon’ble Supreme Court as well as the Hon’ble High Courts in the cases of Sowdagar Ahmed Khan Vs. ITO, (1968) 70 ITR79 (SC); Brij Mohan Aggarwal Vs. ACIT, 268 ITR 400 (All.); & Praful Chunila Patel: Vasant Chunilal Patel Vs. Asstt. CIT, (1999) 236 ITR 832 (Guj.). 7. In the circumstances, the appeal filed by the Revenue is partly allowed for statistical purposes and the cross objections filed by the assessee company are dismissed. The decision is pronounced in the open court on 6th November, 2015. (DIVA SINGH)…