Central Provinces Manganese Ore Co. Ltd. v. ITO

191 ITR 662Supreme Court of India1991#464 most cited

What is Central Provinces Manganese Ore Co. Ltd. v. ITO authority for?

For the initiation of reassessment proceedings under section 147(a), it is essential to have 'reason to believe' that income has escaped assessment, based on relevant material. The AO's subjective satisfaction and the final outcome of the proceedings are not relevant at the initiation stage.

200

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2025.

Also referred to as

Central Provinces Manganese Ore Co. Ltd. v. ITO · Section 147(a) · Section 148 · reason to believe · escapement of income · initiation of reassessment · relevant material · subjective satisfaction · change of opinion

Also reported as

59 Taxmann 17

Sections most often in play

Section 147Section 148Section 143(3)Section 142(1)Section 151Section 133(6)Section 68Section 115JB
Read the full judgment

Issues it is cited on

section 147(a)full and true disclosurematerial facts necessary for assessmentlive linkincome escaping assessmentescapement of incomereason to believemere change of opinionchange of opiniontangible materialkelvinatorviolation of natural justice

Judgments citing Central Provinces Manganese Ore Co. Ltd. v. ITO

Vinod K.Shah, Mumbai vs. ITO 16(1)(1), Mumbai

In the result, the assessee’s appeal for A

ITA 1736/MUM/2014[2004-05]Status: DisposedITAT Mumbai14 Dec 2016AY 2004-05

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

For Appellant: S/s. Saboo & Deepak S. ShahFor Respondent: Shri Rajat Mittal
Section 143(1)Section 143(3)Section 147Section 148Section 54F

…r conclusion. The function of the Assessing Officer is to administer the statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayers. As observed by the Supreme Court in Central Provinces Manganese Ore Co. Ltd. v. ITO [1991] 191 ITR 662, for initiation of-action under section 147(a) (as the provision stood at the relevant time) fulfilment of the two requisite conditions in that regards essential. At that stage, the final outcome of the proceeding is not relevant. In other words, at the initiation stage, what is required is "reason to believe", but not the established fact of esc…

Vinod K Shah, Mumbai vs. ITO 16(1)(1), Mumbai

In the result, the assessee’s appeal for A

ITA 1264/MUM/2013[2003-04]Status: DisposedITAT Mumbai14 Dec 2016AY 2003-04

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

For Appellant: S/s. Saboo & Deepak S. ShahFor Respondent: Shri Rajat Mittal
Section 143(1)Section 143(3)Section 147Section 148Section 54F

…r conclusion. The function of the Assessing Officer is to administer the statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayers. As observed by the Supreme Court in Central Provinces Manganese Ore Co. Ltd. v. ITO [1991] 191 ITR 662, for initiation of-action under section 147(a) (as the provision stood at the relevant time) fulfilment of the two requisite conditions in that regards essential. At that stage, the final outcome of the proceeding is not relevant. In other words, at the initiation stage, what is required is "reason to believe", but not the established fact of esc…

ACIT, CC-44, Mumbai vs. Shilpa Sunil Majithia, Mumbai

In the result, the Revenue’s appeals and assessee’s cross objections are dismissed

ITA 5138/MUM/2009[1995-96]Status: DisposedITAT Mumbai24 Oct 2016AY 1995-96
Section 268A

…आयकर अपील"य अ"धकरण “ई” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SANJAY ARORA, AM AND SHRI RAM LAL NEGI, JM आयकर अपील सं./I.T.A. Nos. 5138 & 5139/Mum/2009 ("नधा"रण वष" / Assessment Years: 2003-04 & 2006-07) DC. CC-44, Room No. 656, Shilpa Sunil Majithia बनाम/ 6th Floor, Aayakar Bhavan, 3/30, Gita Bhavan, C-Wing, M. K. Road, Mumbai-20 Bulabhai Desai Road, Vs. Mumbai-400 036 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAFPM 7765 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : & ""या"ेप सं. /C.O. Nos. 69 & 70/Mum/2010 (Arising out of ITA Nos. 5138 & 5139/Mum/2009) ("नधा"रण वष" / As…

Sri. Manmohan Saboo, Bangalore vs. ITO, Bangalore

ITA 1297/BANG/2015[2006-07]Status: DisposedITAT Bangalore22 Jul 2016AY 2006-07

Bench: Shri A.K.Garodia, Am (Smc)

For Appellant: Shri V.Srinivasan, AdvocateFor Respondent: Smt. Swapna Das, JCIT
Section 147Section 148Section 234B

…fficer is to administer the statute with solicitude for the public exchequer 5 ITA No.1297(B)/2015 with an in built idea of fairness to taxpayers. As observed by the Supreme Court in Central Provinces in Central Provinces manganese ore Co. Ltd. v ITO (1991) 191 ITR 662, for initiation of action under section 147(a) (as the provision stood at the relevant time) fulfillment of the two requisite conditions in that regard is essential. At that stage, the final outcome of the proceeding is not relevant. In other words, at the initiation stage , what is required is 'reason to believe', but not the established fact or…

Agarwal Metals & Alloys, Mumbai vs. Addl CIT RG 14(1), Mumbai

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 8953/MUM/2010[2007-08]Status: DisposedITAT Mumbai10 Jun 2016AY 2007-08

Bench: S/Shri B.R. Baskaran (Am) & Ramlal Negi (Jm)

Section 143(2)Section 234CSection 234DSection 69CSection 80I

…e purpose of collection of Customs duty and the same does not establish that the assessee has paid money outside the books of account. He submitted that the Hon’ble Bombay High Court has held in the case of CIT Vs. The Central Provinces Manganese Ore Co. Ltd (296 ITR 217 @ 220) that the market price determined by the Customs authorities could not be a ground to make additions. He submitted that the DRI authorities have conducted search at the premises of the assessee and they did not unearth any incriminating documents, excess stock or any document evidencing alleged payments made outside the books of accounts.…

M/S Excellent Land Developers Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3052/DEL/2013[2004-05]Status: DisposedITAT Delhi17 Mar 2016AY 2004-05

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

For Appellant: Shri Salil Aggarwal, Advocate &For Respondent: Shri B.R.R. Kumar, Senior DR
Section 143(1)Section 147Section 148Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.3052/Del./2013 (ASSESSMENT YEAR : 2004-05) M/s. Excellent Land Developers Pvt. Ltd., vs. DCIT, Circle 11 (1), 7, South Patel Nagar, New Delhi. New Delhi. (PAN : AAACE1656M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Advocate & Shri Sahilesh Gupta, CA REVENUE BY : Shri B.R.R. Kumar, Senior DR O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : This is an appeal filed by the assessee against the order of the CIT (Appeals)-XIII, New Delhi dated 0…

ITO, New Delhi vs. Sh. Sanjay Chhabra, New Delhi

In the result, appeal of the department is dismissed

ITA 895/DEL/2012[2003-04]Status: DisposedITAT Delhi15 Jan 2016AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 895/Del/2012 : Asstt. Year : 2003-04 Income Tax Officer, Vs Sh. Sanjay Chhabra, Ward-19(1), Ac-119-B, Shalimar Bagh, New Delhi Delhi-110088 (Appellant) (Respondent) Pan No. Aiapb1656K Assessee By : Sh. Yogesh Kumar Jagia, Adv. Revenue By : Sh. Jemant Gupta, Jcit Dr Date Of Hearing : 23.11.2015 Date Of Pronouncement : 15.01.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. Yogesh Kumar Jagia, AdvFor Respondent: Sh. Jemant Gupta, JCIT DR
Section 148Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Kuldip Singh, JM ITA No. 895/Del/2012 : Asstt. Year : 2003-04 Income Tax Officer, Vs Sh. Sanjay Chhabra, Ward-19(1), AC-119-B, Shalimar Bagh, New Delhi Delhi-110088 (APPELLANT) (RESPONDENT) PAN No. AIAPB1656K Assessee by : Sh. Yogesh Kumar Jagia, Adv. Revenue by : Sh. Jemant Gupta, JCIT DR Date of Hearing : 23.11.2015 Date of Pronouncement : 15.01.2016 ORDER Per N. K. Saini, AM: This is an appeal by the department against the order dated 01.12.2011 of ld. CIT(A)-XXII, New Delhi. 2. Following grounds have been r…

Commissioner of Income Tax vs. Visisth Chay Vyapar Ltd

ITA - 1109 / 2010HC Delhi03 Dec 2015
Section 143(3)Section 147Section 260ASection 271(1)(c)

…nclusion. The function of the Assessing Officer is to administer the statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayers. As observed by the Supreme Court in Central Provinces Manganese Ore Co. Ltd. v. ITO [1991] 191 ITR 662, for initiation of action under section 147(a) (as the provision stood at the relevant time) fulfilment of the two requisite conditions in that regard is essential.” 28. In Calcutta Discount Company v. Income Tax Officer 41 ITR 191 the Supreme Court, while considering the import of the words "omission or failure to disclose fully and trul…

Commissioner of Income Tax vs. Vishsht Chay Vyapar Ltd

ITA - 1108 / 2010HC Delhi03 Dec 2015
Section 143(3)Section 147Section 260ASection 271(1)(c)

…nclusion. The function of the Assessing Officer is to administer the statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayers. As observed by the Supreme Court in Central Provinces Manganese Ore Co. Ltd. v. ITO [1991] 191 ITR 662, for initiation of action under section 147(a) (as the provision stood at the relevant time) fulfilment of the two requisite conditions in that regard is essential.” 28. In Calcutta Discount Company v. Income Tax Officer 41 ITR 191 the Supreme Court, while considering the import of the words "omission or failure to disclose fully and trul…

Commissioner of Income Tax vs. Vishishth Chay Vyapar Ltd

ITA/1108/2010HC Delhi03 Dec 2015
Section 143(3)Section 147Section 260ASection 271(1)(c)

…nclusion. The function of the Assessing Officer is to administer the statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayers. As observed by the Supreme Court in Central Provinces Manganese Ore Co. Ltd. v. ITO [1991] 191 ITR 662, for initiation of action under section 147(a) (as the provision stood at the relevant time) fulfilment of the two requisite conditions in that regard is essential.” 28. In Calcutta Discount Company v. Income Tax Officer 41 ITR 191 the Supreme Court, while considering the import of the words "omission or failure to disclose fully and trul…

Commissioner of Income Tax vs. Vishishth Chay Vyapar Ltd

ITA/1109/2010HC Delhi03 Dec 2015
Section 143(3)Section 147Section 260ASection 271(1)(c)

…nclusion. The function of the Assessing Officer is to administer the statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayers. As observed by the Supreme Court in Central Provinces Manganese Ore Co. Ltd. v. ITO [1991] 191 ITR 662, for initiation of action under section 147(a) (as the provision stood at the relevant time) fulfilment of the two requisite conditions in that regard is essential.” 28. In Calcutta Discount Company v. Income Tax Officer 41 ITR 191 the Supreme Court, while considering the import of the words "omission or failure to disclose fully and trul…

Commissioner of Income Tax – II vs. Co. Ltd

ITA/356/2013HC Delhi22 Sept 2015
For Appellant: Mr Kamal Sawhney, Senior Standing CounselFor Respondent: Mr Ved Jain and Mr Pranjal Srivastava
Section 115JSection 147Section 260ASection 68

…ITA 356/2013 Page 1 of 32 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 17. + ITA 356/2013 COMMISSIONER OF INCOME TAX – II ..... Appellant versus M/S MULTIPLEX TRADING & INDUSTRIAL CO. LTD. ..... Respondent Advocates who appeared in this case: For the Appellant : Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel. For the Respondent…

The Commissioner of Income Tax, CIT(A) vs. M/S Hewlett Packard Globalsoft Pvt Ltd

Appeals are hereby dismissed by

ITA/65/2014HC Karnataka14 Aug 2015

Bench: ARAVIND KUMAR,VINEET SARAN

Section 10Section 10ASection 143(3)Section 148Section 260

…ssessing Officer is to administer the statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayers. As observed by the Delhi High Court in Central Provinces Manganese Ore Co. Ltd. v. ITO (1991) 98 CTR (SC) 161: (1991) 191 ITR 662 (SC), for initiation of 21 action under Section 147(a) (as the provision stood at the relevant time) fulfillment of the two requisite conditions in that regard is essential. At that stage, the final outcome of the proceeding is not relevant. In other words, at the initiation stage, what is required is “reason to believe…

Rabbit Builders, Karaikal vs. ACIT, Thanjavur

In the result, the assessee’s appeals are allowed for statistical

ITA 1379/CHNY/2013[2007-08]Status: DisposedITAT Chennai09 Jul 2015AY 2007-08

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.1377, 1378 & 1379/Mds/2013 ("नधा"रण वष" / Assessment Years : 2004-05, 2005-06 & 2007-2008)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. N. Rengaraj, IRS, CIT
Section 132Section 142(1)Section 143(3)Section 147Section 148Section 153CSection 44A

…onclusion. The function of the Assessing Officer is to administer the statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayer. As observed by the Delhi High Court in Central Provinces Manganese Ore Co. Ltd. v. ITO [1991] 191 ITR 662(SC), for initiation of action under Section 147(a) (as the provision stood at the relevant time) fulfillment of the two requisite conditions in that regard is essential. At that stage, the final outcome of the proceeding is not relevant. In other words, at the initiation stage, what is required is 'reason to believe', but not the established fa…

Rabbit Builders, Karaikal vs. ACIT, Thanjavur

In the result, the assessee’s appeals are allowed for statistical

ITA 1378/CHNY/2013[2005-06]Status: DisposedITAT Chennai09 Jul 2015AY 2005-06

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.1377, 1378 & 1379/Mds/2013 ("नधा"रण वष" / Assessment Years : 2004-05, 2005-06 & 2007-2008)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. N. Rengaraj, IRS, CIT
Section 132Section 142(1)Section 143(3)Section 147Section 148Section 153CSection 44A

…onclusion. The function of the Assessing Officer is to administer the statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayer. As observed by the Delhi High Court in Central Provinces Manganese Ore Co. Ltd. v. ITO [1991] 191 ITR 662(SC), for initiation of action under Section 147(a) (as the provision stood at the relevant time) fulfillment of the two requisite conditions in that regard is essential. At that stage, the final outcome of the proceeding is not relevant. In other words, at the initiation stage, what is required is 'reason to believe', but not the established fa…

Rabbit Builders, Karaikal vs. ACIT, Thanjavur

In the result, the assessee’s appeals are allowed for statistical

ITA 1377/CHNY/2013[2004-05]Status: DisposedITAT Chennai09 Jul 2015AY 2004-05

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.1377, 1378 & 1379/Mds/2013 ("नधा"रण वष" / Assessment Years : 2004-05, 2005-06 & 2007-2008)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. N. Rengaraj, IRS, CIT
Section 132Section 142(1)Section 143(3)Section 147Section 148Section 153CSection 44A

…onclusion. The function of the Assessing Officer is to administer the statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayer. As observed by the Delhi High Court in Central Provinces Manganese Ore Co. Ltd. v. ITO [1991] 191 ITR 662(SC), for initiation of action under Section 147(a) (as the provision stood at the relevant time) fulfillment of the two requisite conditions in that regard is essential. At that stage, the final outcome of the proceeding is not relevant. In other words, at the initiation stage, what is required is 'reason to believe', but not the established fa…

ACIT, Chennai vs. S & P Foundations Pvt Ltd., Chennai

In the result, Cross-objection of the assessee No

ITA 1883/CHNY/2014[2005-06]Status: DisposedITAT Chennai27 Mar 2015AY 2005-06

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. No. 1883/Mds/2014 & C.O.No.93/Mds/2014 (In Ita No.1883/Mds/2014) ("नधा"रण वष" / Assessment Year : 2005-2006)

For Appellant: Shri. G.T. Venkateswara Rao, CITFor Respondent: Shri. G. Baskar, Advocate
Section 142(1)Section 143(2)Section 147Section 148Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी च"ला नागे"" "साद, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No. 1883/Mds/2014 and C.O.No.93/Mds/2014 (in ITA No.1883/Mds/2014) ("नधा"रण वष" / Assessment Year : 2005-2006) The Assistant Commissioner of M/s. S & P Foundation Pvt. Ltd, TPL House, 2nd floor, Income Tax, Vs Central Circle –IV(2), No.3, Cenotaph Road, Chennai. Teynampet, Chennai 600 018. [PAN: AAICS 0224K] (अपीलाथ"/Appellant) (""…

Dell India Pvt Ltd vs. The Joint Commissioner of Income Tax

WP/8901/2015HC Karnataka23 Mar 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 143(3)Section 144CSection 147Section 148

…Officer is to administer the statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayers. As observed by the Delhi High Court in 25 Central Provinces Manganese Ore Co. Ltd. v. ITO (1991) 98 CTR (SC)161:(1991) 191 ITR 662 (SC), for initiation of action under section 147(a) (as the provision stood at the relevant time) fulfillment of the two requisite conditions in that regard is essential. At that stage, the final outcome of the proceeding is not relevant. In other words, at the initiation stage, what is required is “reason to believe”, but not the esta…

The Commissioner of Income Tax III vs. Sfil Stock Broking Ltd

The appeal is dismissed

ITA - 1056 / 2009HC Delhi27 Apr 2010

Bench: Us Is With Regard To The Validity Of The Proceedings Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As „The Said Act‟). The Facts Are That The Assessee In His Original Return Of Income Filed On 30.11.1998 Had Shown A Long Term Capital Gain Of 2010:Dhc:2334-Db

For Appellant: Mr Mr Sanjeev SabharwalFor Respondent: Mr Ajay Vohra with Ms Kavita Jha
Section 147Section 148

…THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 27.04.2010 + ITA 1056/2009 THE COMMISSIONER OF INCOME TAX III ..... Appellant - versus – SFIL STOCK BROKING LTD ..... Respondents Advocates who appeared in this case:- For the Appellant : Mr Mr Sanjeev Sabharwal For the Respondent : Mr Ajay Vohra with Ms Kavita Jha and Mr Sriram Krishna CORAM:- HON’BLE MR JUSTICE BADAR DURREZ AHMED HON’BLE MR JUSTICE V.K. JAIN 1. Whether Reporters of local papers may be allowed to see the judgment ? 2. To be referred to the Reporter or not ? 3. Whethe…

The Commissioner of Income Tax III vs. Sfil Stock Broking Ltd

The appeal is dismissed

ITA/1056/2009HC Delhi27 Apr 2010

Bench: Us Is With Regard To The Validity Of The Proceedings Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As „The Said Act‟). The Facts Are That The Assessee In His Original Return Of Income Filed On 30.11.1998 Had Shown A Long Term Capital Gain Of 2010:Dhc:2334-Db

For Appellant: Mr Mr Sanjeev SabharwalFor Respondent: Mr Ajay Vohra with Ms Kavita Jha
Section 147Section 148

…THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 27.04.2010 + ITA 1056/2009 THE COMMISSIONER OF INCOME TAX III ..... Appellant - versus – SFIL STOCK BROKING LTD ..... Respondents Advocates who appeared in this case:- For the Appellant : Mr Mr Sanjeev Sabharwal For the Respondent : Mr Ajay Vohra with Ms Kavita Jha and Mr Sriram Krishna CORAM:- HON’BLE MR JUSTICE BADAR DURREZ AHMED HON’BLE MR JUSTICE V.K. JAIN 1. Whether Reporters of local papers may be allowed to see the judgment ? 2. To be referred to the Reporter or not ? 3. Whethe…