Which sections of the Income Tax Act does Central India Electric Supply Co. Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 143(3), Section 148, Section 151, Section 147, Section 153A, Section 153D.

Central India Electric Supply Co. Ltd. v. ITO

Q: How many judgments cite Central India Electric Supply Co. Ltd. v. ITO?

93 judgments on BharatTax cite Central India Electric Supply Co. Ltd. v. ITO (2011 SCC OnLine DEL 472), spanning 2015 to 2026.

2011 SCC OnLine DEL 472High Court2011#1223 most cited

What is Central India Electric Supply Co. Ltd. v. ITO authority for?

Reassessment proceedings under Section 147/148 are invalid if initiated solely due to a change of opinion or reappraisal of facts already available during the original assessment. The approval required under Section 151 for reassessment must reflect the independent application of mind by the approving authority, not a mere mechanical endorsement.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Central India Electric Supply Co. Ltd. v. ITO · reassessment change of opinion · Section 147 reopening · Section 148 notice · mechanical approval Section 151 · reappraisal of facts · no new information · AO's independent satisfaction · jurisdiction invalid · 339 ITR 169 · 51 DTR 51 · validity of reassessment

Also reported as

339 ITR 16951 DTR 51

Sections most often in play

Section 143(3)Section 148 Section 151 Section 147 Section 153A Section 153D Section 132 Section 133A

Issues it is cited on

section 271aab(1a)section 151(2)section 144ba section 158bg section 142(2a)section 271aab approval under section 151 section 271aac(1)section 148(2)section 151(1)section 153b section 158b

Judgments citing Central India Electric Supply Co. Ltd. v. ITO

GOVIND SHARMA,MATHURA vs. ITO, WARD 1(3)(1), MATHURA

In the result, the assessee’s appeal is allowed

ITA 428/AGR/2025[2015-16]Status: DisposedITAT Agra17 Apr 2026AY 2015-16

Section 10(38)Section 147Section 148Section 151Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE: SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year: 2015-16 Govind Sharma, Gali Luharan, Mandi Vs. ITO, Ward 1(3)(1) Ramdas, Mathura-281001, U.P. Mathura-281004 PAN : AWXPS4402R (Appellant) (Respondent) Assessee by Shri Pankaj Gargh, Adv Department by Shri Anil Kumar, Sr. DR Date of hearing 21.01.2026 Date of pronouncement 17.04.2026 ORDER PER: SUNIL KUMAR SINGH, JM. This appeal has been preferred against the impugned order dated 07.07.2025 passed in Appeal No NFAC/2014-15/10113537 by the ld. Commissi…

VIPUL AGRAWAL,GHAZIABAD, UTTAR PRADESH vs. ACIT, GHAZIABAD, UTTAR PRADESH

In the result, the appeal of the assessee is allowed

ITA 5066/DEL/2024[2012-13]Status: DisposedITAT Delhi27 Mar 2026AY 2012-13

Bench: Shri M. Balaganesh & Shri Sudhir Kumarvipul Agrawal, Vs. Acit, 35, Chandrapuri, Hapur Chungi, Up Hapur, Road, Up (Appellant) (Respondent) Pan: Abqpa6874P

For Appellant: Shri Manoj Kumar, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 133(6)Section 143(3)Section 147Section 148Section 148ASection 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Vipul Agrawal, Vs. ACIT, 35, Chandrapuri, Hapur Chungi, UP Hapur, Road, UP (Appellant) (Respondent) PAN: ABQPA6874P Assessee by : Shri Manoj Kumar, CA Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 11/03/2026 Date of pronouncement 27/03/2026 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.5066/Del/2024 for AY 2012-13, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated…

VIKAS CHANDRA HUF,ALIGARH vs. ITO WARD-4(1)(1), ALIGARH

In the result, the appeal of the assessee is allowed

ITA 450/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshvikas Chandra Huf, Vs. Cit(Appeals), D-117, Ramesh Vihar, Nfac, Delhi Ramghar Road, Aligarh Up (Appellant) (Respondent) Pan: Aakjv9476N Assessee By : Shri Pankaj Garg, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Pankaj Garg, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 139(1)Section 147Section 148Section 148ASection 151

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Vikas Chandra HUF, Vs. CIT(Appeals), D-117, Ramesh Vihar, NFAC, Delhi Ramghar Road, Aligarh UP (Appellant) (Respondent) PAN: AAKJV9476N Assessee by : Shri Pankaj Garg, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 21/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeal in ITA No. 450/AGR/2025 for AY 2020-21, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as „ld. CIT(A)‟, in short] dated 04.08.2025 against the order of assessment passed u/s 147…

ESSEN MARKETING PVT. LTD.,KOLKATA vs. I.T.O., WARD - 9(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2241/KOL/2025[2012-2013]Status: DisposedITAT Kolkata18 Dec 2025AY 2012-2013

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito, Ward 9(1) Essen Marketing Pvt. Ltd. Aaykar Bhawan, P-7, 101/1/2/1, B.T. Road, Bonhoogly, Chowringhee Square, Kolkata- Vs. Kolkata-700090, West Bengal 700069, West Bengal (Appellant) (Respondent) Pan No. Aaace5871A Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 03.12.2025 Date Of Pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, Am: This Is An Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter Referred To As The “Ld. Cit(A)”] Dated 29.07.2025 For The Ay 2012-13. 2. At The Time Of Hearing, The Counsel Of The Assessee Pressed Ground No.4, Which Is In Respect Of Reopening Of Assessment Not Being In Accordance With Law & Therefore, The Entire Reassessment Is Liable To Be Quashed.

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Ruchika Sharma, DR

Section 147Section 148Section 151Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITO, Ward 9(1) Essen Marketing Pvt. Ltd. Aaykar Bhawan, P-7, 101/1/2/1, B.T. road, Bonhoogly, Chowringhee Square, Kolkata- Vs. Kolkata-700090, West Bengal 700069, West Bengal (Appellant) (Respondent) PAN No. AAACE5871A Assessee by : Shri Sunil Surana, AR Revenue by : Shri Ruchika Sharma, DR Date of hearing: 03.12.2025 Date of pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (herein…

Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar

The Appeal stands dismissed without being admitted

ITA/12/2024HC Uttarakhand17 Dec 2025

Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.

For Appellant: Mr. Hari Mohan Bhatia, learned counsel

Section 133ASection 151

…dent. 12. Before the Tribunal, the respondent relied on the following judicial pronouncements and sought for setting aside the assessment order and the order of the CIT (A): “A. Central India Electric Supply Co. Ltd vs. ITO (2011) 333 ITR 237 (Del.): 51 DTR 51 (Del.) B. CIT having mechanically granted approval for reopening of assessment without application of mind, the same is invalid and not sustainable.-[German Remedies Ltd. vs. DCIT (2006) 287 ITR 494 (Bom.)] C. Power granted u/s 151 cannot be exercised casually:- United Electrical Co. P. Ltd. v. CIT (2002) 258 ITR 317 (Del.) D. CIT vs. G…

1.INCOME TAX OFFICER WARD 3(1), KOLKATA , KOLKATA vs. ANUSHREYA INVESTMENT PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2543/KOL/2024[2011-12]Status: DisposedITAT Kolkata19 Nov 2025AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Income Tax Officer, Ward 3(1), Anushreya Investment Private Kolkata Limited P-7, Chowringhee Square, 5Th Floor, Mangalam-A, 24 4Th Floor, Aaykar Bhawan Hemanta Basu Sarani, Vs. Poorva, Kolkata-700069, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aacca3658B Assessee By : Shri N.S. Saini, Ar Revenue By : Shri Susanta Saha, Dr Date Of Hearing: 31.10.2025 Date Of Pronouncement: 19.11.2025

For Appellant: Shri N.S. Saini, ARFor Respondent: Shri Susanta Saha, DR

Section 143(2)Section 143(3)Section 147Section 148Section 151Section 151(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Income Tax Officer, Ward 3(1), Anushreya Investment Private Kolkata Limited P-7, Chowringhee Square, 5th Floor, Mangalam-A, 24 4th Floor, Aaykar Bhawan Hemanta Basu Sarani, Vs. Poorva, Kolkata-700069, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AACCA3658B Assessee by : Shri N.S. Saini, AR Revenue by : Shri Susanta Saha, DR Date of hearing: 31.10.2025 Date of pronouncement: 19.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against…

PR COMMISSIONER OF INCOME TAX CENTRAL 2 vs. M/S. BELIEVE CONSTRUCTIONS P. LTD

ITA/555/2025HC Delhi29 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153DSection 260A

…ITA 555/2025 Page 1 of 12 $~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 29.10.2025 + ITA 555/2025 PR COMMISSIONER OF INCOME TAX CENTRAL 2 .....Appellant Through: Mr. Indruaj Singh Rai, SSC, Mr.Sanjeev Menon, Mr. Rahul Singh, JSCs and Mr. Gaurav Kumar, Advocates versus M/S. BELIEVE CONSTRUCTIONS P. LTD .....Respondent…

PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. M/S SHIVGANESH BUILDERS PVT. LTD

ITA/550/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. M/S SHINE STAR BUILDCON PVT. LTD

ITA/549/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S. BELIEVE CONSTRUCTIONS P. LTD

ITA/542/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

PR. COMMISSIONER OF INCOME TAX, I vs. M/S. BHUDEVA ESTATES P. LTD

ITA/539/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

PRRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. M/S SHINE STAR BUILDCON PVT. LTD

ITA/540/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

PR. COMMISSIONER OF INCOME TAX-4 vs. SH. GOBIND KUMAR GOYAL

ITA/544/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. M/S SHIVGORI BUILDERS PVT

ITA/536/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

ACIT, CC- 15, NEW DELHI vs. SALONI NARANG, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1496/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Oct 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2012-13] Asst. Commissioner Of Income Saloni Narang, Tax, Central Circle-15, 5, Dr. G.G. Narang Marg, Room No.353, E-2, Ara Vs Cavalary Lane, Centre, Jhandewalan Ext. Delhi-110007 New Delhi-110055 Pan-Aafpn2692C Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue By Ms. Rajinder Kaur, Cit-Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 27.10.2025

Section 132Section 143(3)Section 153Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2012-13] Asst. Commissioner of Income Saloni Narang, Tax, Central Circle-15, 5, Dr. G.G. Narang Marg, Room No.353, E-2, ARA Vs Cavalary Lane, Centre, Jhandewalan Ext. Delhi-110007 New Delhi-110055 PAN-AAFPN2692C Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue by Ms. Rajinder Kaur, CIT-DR Date of Hearing 31.07.2025 Date of Pronouncement 27.10.2025 ORDER PER AMITABH SHUKLA, AM, This appeal has been pref…

PR. COMMISSIONER OF INCOME TAX-1 vs. ASHUTOSH DEVELOPERS P. LTD

Appeals are dismissed, as no substantial question of law arises

ITA/522/2025HC Delhi15 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153D

…ITA 522/2025 and connected matters Page 1 of 9 $~61, 62 and 69 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 15.10.2025 + ITA 522/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Indruj Singh Rai SSC, Mr. Sanjeev Menon, Mr. Rahul Singh JSC and Mr. Gaurav Kumar, Adv. versus ASHUTOSH DEVELOPERS P. LTD .....Respondent Through: Mr. Gautam Jain and Mr. Manish Yadav, Advs. 62 + ITA 523/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appell…

PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. M/S SHIVGORI BUILDERS PVT. LTD

Appeals are dismissed, as no substantial question of law arises

ITA/523/2025HC Delhi15 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153D

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S MDLR RESORTS PVT. LTD

Appeals are dismissed, as no substantial question of law arises

ITA/530/2025HC Delhi15 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153D

M/S. SUNGLOW VINIMAY PRIVATE LIMITED,KOLKATA vs. ITO, WARD 6(1), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 263/KOL/2025[2015-16]Status: DisposedITAT Kolkata08 Oct 2025AY 2015-16

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri S.B. Chakraborthy, DR

Section 144BSection 147Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No.262& 263/KOL/2025 (Assessment Year:2014-15& 2015-16) M/s Sunglow Vinimay Private Income Tax officer, Limited Aayakar Bhavan, P-7, 15C, Dr. Rajendra Prasad Chowringhee Square, Vs. Sarani, 1st Floor Kolkata, Kolkata-700069, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AAMCS3291G Assessee by : Shri Sunil Surana, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 27.08.2025 Date of pronouncement: 08.10.2025 O R D E R Per Rajesh Kumar, AM: These are appeals pre…

M/S. SUNGLOW VINIMAY PRIVATE LIMITED,KOLKATA vs. ITO, WARD 6(1), , KOLKATA

In the result, the appeal of the assessee is\nallowed

ITA 262/KOL/2025[2014-15]Status: DisposedITAT Kolkata08 Oct 2025AY 2014-15

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri S.B. Chakraborthy, DR

Section 144BSection 147Section 148Section 148A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA\nBEFORE SHRI GEORGE MATHAN, JM\nAND\nSHRI RAJESH KUMAR, AM\nITA No.262& 263/KOL/2025\n(Assessment Year:2014-15& 2015-16)\nM/s Sunglow Vinimay Private\nLimited\n15C, Dr. Rajendra Prasad\nSarani, 1st Floor Kolkata,\nKolkata-700001, West Bengal\n(Appellant)\nVs.\nIncome Tax officer,\nAayakar Bhavan, P-7,\nChowringhee Square,\nKolkata-700069, West Bengal\n(Respondent)\nPAN No. AAMCS3291G\nAssessee by : Shri Sunil Surana, AR\nRevenue by : Shri S.B. Chakraborthy, DR\nDate of hearing: 27.08.2025\nDate of pronouncement: 08.10.2025\nORDER\nPer Raje…

Showing 1–20 of 93 · Page 1 of 5