Central India Electric Supply Co. Ltd. v. ITO

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.

93

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 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 148Section 151Section 147Section 153ASection 153DSection 132Section 133A
Read the full judgment

Issues it is cited on

section 271aab(1a)section 151(2)section 144basection 158bgsection 142(2a)section 271aabapproval under section 151section 271aac(1)section 148(2)section 151(1)section 153bsection 158b

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

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)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ए’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘A’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment 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 C.O. 112/Mum/2017 (Arising out of ITA No.4736/Mum/2015) Assessme…

Technip Uk Ltd., Gurgaon vs. DIT, New Delhi

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

ITA 4284/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Apr 2017AY 2008-09

Bench: Shri R.K. Panda & Smt. Beena A. Pillai[Assessment Year: 2008-09] Technip Uk Limited Vs. The D.I.T. C/O Bmr & Associates Llp International - Ii 22Nd Floor, Building No. 5 New Delhi Tower ‘A’, Dlf Cyber City, Dlf Phase Iii, Gurgaon Haryana Pan : Aacct 8268 N (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, AdvFor Respondent: Shri Anuj Arora, Sr- DR
Section 263Section 4Section 44BSection 44D

…prospecting/extraction of mineral oils. Such a substantial 18 amendment can take effect prospectively and cannot have retrospective operation. He referred to the decision of the Hon'ble Uttarakhand High Court in the case of B.J. Services Vs. DDIT reported in 339 ITR 169 wherein it has been held that the above amendment made by the Finance Act, 2010 would apply prospectively from A.Y 2011-12 and onwards. He submitted that the above decision of the Single Judge has been confirmed by the Division Bench of the Hon'ble Uttarakhand High Court vide order dated 28.05.2013. 25. Referring to the decision of the Hon'ble De…

ADIT, Dehradun vs. M/S. Hampson Russell Ltd Partnership, Mumbai

In the result, the appeal of the Revenue is allowed partly for statistical purposes

ITA 4976/DEL/2012[2009-10]Status: DisposedITAT Delhi21 Apr 2017AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 115ASection 44BSection 44DSection 9Section 9(1)(vi)

…pective in nature & ITA No. 1225/Del/2012 and not retrospective. We find that this issue has been dealt elaborately by Hon’ble High Court (Uttrakhand) in B.J. Services Company Middle East Ltd. & Ors. vs. Deputy Director Of Income Tax (International Taxation) 339 ITR 169. 28. We are not inclined to accept the contentions advanced on behalf of the Revenue, for the simple reason that the issue is squarely covered by the decision of Hon’ble Delhi High Court in the case of DIT-II Vs OHM Limted 352 ITR 406 and by the decision of the ITAT in CGG Veritas Services SA Vs. Additional Director of Income Tax (International T…

ADIT Intl. Taxation, Dehradun vs. M/S. Hampson Russell Ltd. Partnership., Mumbai

In the result, the appeal of the Revenue is allowed partly for statistical purposes

ITA 1182/DEL/2012[2007-08]Status: DisposedITAT Delhi21 Apr 2017AY 2007-08

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 115ASection 44BSection 44DSection 9Section 9(1)(vi)

…pective in nature & ITA No. 1225/Del/2012 and not retrospective. We find that this issue has been dealt elaborately by Hon’ble High Court (Uttrakhand) in B.J. Services Company Middle East Ltd. & Ors. vs. Deputy Director Of Income Tax (International Taxation) 339 ITR 169. 28. We are not inclined to accept the contentions advanced on behalf of the Revenue, for the simple reason that the issue is squarely covered by the decision of Hon’ble Delhi High Court in the case of DIT-II Vs OHM Limted 352 ITR 406 and by the decision of the ITAT in CGG Veritas Services SA Vs. Additional Director of Income Tax (International T…

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

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, डी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment 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 "नधा"रती क" ओर से / Assessee by Shri M. Subramanian S…

DDIT, Dehradun vs. M/S. Cgg Veritas Services Sa, Dehradun

In the result, the appeal of the Revenue is dismissed

ITA 6142/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Jan 2017AY 2010-11

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Anil Kumar Sharma, Sr. DRFor Respondent: Sh. Amit Arora, C.A
Section 234Section 234BSection 44BSection 44DSection 9(1)(vii)

…t has relied on the order of Hon’ble Apex Court in case of ONGC Ltd. vs. CIT, 376 ITR 306 (SC). He further submitted that ground No. 6 is covered by the decision of Hon’ble jurisdictional High court in the case of BJ Services Co. Middle East Ltd. vs. DDIT, 339 ITR 169 (Uttarakhand). He further submitted that the decisions relied on by the Assessing Officer in the case of ONGC as Agent of Foramer France in ITA No. 231 of 2001 & ONGC as Agent of Rolls Royce in ITA No. 86/2007 have been overruled by Hon’ble Supreme Court in Civil appeal No. 731 of 2007 and 1240 of 2008 respectively as reported in 376 ITR 306…

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

…i. Epica Laboratories Ltd. vs DCIT 251 ITR 420, 425-426 (Bom.), ii. Vishnu Borewell vs ITO (2002) 257 ITR 512 (Orissa), iii. Central India Electric Supply Company Ltd. vs ITO (2011) 333 ITR 237 (Del.), iv. V.J. Services Company Middle East ltd. vs DCIT (2011) 339 ITR 169 (Uttrakhand), v. CIT vs Abhyudaya Builders (P. ) Ltd. (2012) 340 ITR 310 (All.), vi. CIT vs Dr. Devendra Gupta (2011) 336 ITR 59 (Raj.), vii. Emirates Shipping Line FZE vs Asst. DIT (2012) 349 ITR 493 (Del.). viii. Reference may also made to following judicial decisions:- ix. Safetag international India P. Ltd. (2011) 332 ITR 622 (Del.), 10 M/s M…

M/S. Standard Watch Co. (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the Assessee stands allowed

ITA 3076/DEL/2014[2001-02]Status: DisposedITAT Delhi14 Dec 2016AY 2001-02

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Raj Kumar, CAFor Respondent: Sh. S.K. Jain, Sr. DR
Section 139Section 143(3)Section 147Section 148Section 151Section 151(1)Section 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No. 3076/DEL/2014 A.Y. : 2001-02 Standard Watch Co. (P) Ltd, DCIT, C/o Raj Kumar & Associates, VS. CENTRAL CIRCLE-17, Chartered Accountants, NEW DELHI 4435/7, Ansari Road, Daryaganj, New Delhi – 110002 (PAN:AAGCS4701B) (APPELLANT) (RESPONDENT) Assessee by : Sh. Raj Kumar, CA Department by : Sh. S.K. Jain, Sr. DR ORDER PER H.S. SIDHU, JM Assessee has filed the appeal against the Order dated 13.3.2014 passed by the Ld. Commissioner of Income Tax (Appeals)-III pe…

ADIT, Dehradun vs. M/S. Halliburton Offshore Services Inc., Dehradun

ITA 1332/DEL/2012[2005-06]Status: DisposedITAT Delhi30 Jun 2016AY 2005-06

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/O. Nangia & Company, Ca, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. Cit, Inc. , International Taxation, Vs. C/O. Nangia & Company, Ca, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , Adit, C/O. Nangia & Company, Ca, International Taxation, Vs. Suite-4A, Plaza M-6, Jasola, 13-A,Subhash Road, New Delhi Aayakar Bhawan, Pan:Aaach5154M Dehradun (Appellant) (Respondent) Halliburton Offshore Services Inc. Vs Ddit (International Taxation)

Section 144CSection 44Section 44BSection 9

…ling within the ambit of provision of section 44BB of the Act and further, while deciding ground No. 2 and 5 of the appeal of the assessee for AY 2005-06 in ITA No. 1332/Del/2012 we have already held relying on the decision of Hon’ble Uttrakhand High Court in 339 ITR 169 that the amendment to the provision of section 44BB made by the Finance Act 2010 are prospective in nature. Accordingly, we dismiss ground No. 3 to 6 of the appeal of the revenue. 77. Ground No. 7 and 9 are against allowing the benefit of provision of section 44BB to second leg contracts or non PSC contracts. 78. The above issue has already been…

ADIT, Dehradun vs. M/S. Tidewater Marine International Inc., Dehradun

ITA 5927/DEL/2013[2010-11]Status: DisposedITAT Delhi29 Jun 2016AY 2010-11

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Amit Arora, CAFor Respondent: Ms. Anupama Anand, CIT DR
Section 44BSection 44DSection 5Section 9Section 9(1)(vi)Section 9(1)(vii)

…3 contracts are also eligible for the benefit of tax treatment provided u/s 44BB of the Act. 25. Second Contention raised was that amendment in section 44BB and 44DA should be read as retrospective. Honourable uttarakhand High court in assessee’s own case in 339 ITR 169 has held that “As stated earlier, the combined effect of the provisions of sections 44BB, 44DA and 115A of the Act will not have a bearing to the cases in hand inasmuch as the Explanatory Note to the Finance Bill, 2010 clearly indicates that the amendments proposed in section 44BB and 44DA of the Act would take effect from 1st April, 2011 and wou…

Tidewater Marine International Inc, New Delhi vs. ADIT, Dehradun

ITA 5864/DEL/2013[2010-11]Status: DisposedITAT Delhi29 Jun 2016AY 2010-11

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Amit Arora, CAFor Respondent: Ms. Anupama Anand, CIT DR
Section 44BSection 44DSection 5Section 9Section 9(1)(vi)Section 9(1)(vii)

…3 contracts are also eligible for the benefit of tax treatment provided u/s 44BB of the Act. 25. Second Contention raised was that amendment in section 44BB and 44DA should be read as retrospective. Honourable uttarakhand High court in assessee’s own case in 339 ITR 169 has held that “As stated earlier, the combined effect of the provisions of sections 44BB, 44DA and 115A of the Act will not have a bearing to the cases in hand inasmuch as the Explanatory Note to the Finance Bill, 2010 clearly indicates that the amendments proposed in section 44BB and 44DA of the Act would take effect from 1st April, 2011 and wou…

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

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.4933 to 4938/Mum/2015 Assessment Years: 2005-06 to 2010-11 Shir Prakash Fatandas Income Tax Officer, Jassuja, Ward-3(2), बनाम/ M/s Fatandas Mangumal, Room No.3, B Wing, Vs. Mahatma Phule Market, Ashar IT Park, Road Nr. Old Municipal Office, No.16Z, Wagle Estate, Bhaji Market, Thane, Maharashtra Thane(W)-400601 "नधा"रती / Assessee राज"व / Revenue P.A. No.AEVPJ3440E Shri Devendra Jain "नधा"रती क" ओर से / Assessee b…

ADIT, Dehradun vs. M/S. Fugro Geoteam As, Dehradun

In the result the appeal of the Revenue is dismissed and the cross

ITA 5928/DEL/2013[2010-11]Status: DisposedITAT Delhi20 Nov 2015AY 2010-11

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: S/Shri Amit Arora & Suraj Nangia, CAsFor Respondent: Shri Anuj Arora, CIT DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 3

…the contracts makes it clear that the Appellant is engaged in activities covered under section 44BB of the Act. Also no retrospectivity can be read into the amendment to section 44BB and section 44DA of the Act following the case of B.J. Services reported in 339 ITR 169 (UK). Furthermore, following the case of CGG Veritas (Supra) the Appellant deserves to have his income computed u/s 44BB considering that there is a PE in existence in India. Due to these factors the income is to be assessed u/s 44BB of the Act.” 4. The revenue, being aggrieved, has filed the appeal before the Tribunal by taking the following gr…