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.

How many judgments cite Central Provinces Manganese Ore Co. Ltd. v. ITO?

200 judgments on BharatTax cite Central Provinces Manganese Ore Co. Ltd. v. ITO (191 ITR 662), spanning 2010 to 2025.

Which sections of the Income Tax Act does Central Provinces Manganese Ore Co. Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 142(1), Section 151, Section 133(6).

Central Provinces Manganese Ore Co. Ltd. v. ITO (191 ITR 662)

Smt. K.R.Yashodha, Bangalore vs. Income-Tax Officer, Bangalore

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

ITA 745/BANG/2017[2007-2008]Status: DisposedITAT Bangalore06 Oct 2017AY 2007-2008

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazassessment Year : 2007-08

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Dandapani, JCIT

Section 147Section 148Section 234ASection 54F

…ction 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 in Central Provinces Manganese Ore Co. Ltd. v 17'0 (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…

Manish D. Mandhania, Mumbai vs. Asst CIT 33(2), Mumbai

In the result, this appeal filed by the assessee stands dismissed

ITA 1211/MUM/2017[2009-10]Status: DisposedITAT Mumbai03 Oct 2017AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Shaktijit Dey, Jm

For Appellant: --- None ---For Respondent: Shri Purshottam Kumar

Section 147Section 148Section 69C

…ead to mean that the AO should have finally ascertained the fact by legal statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayers. As observed by the Supreme Court in Central Provinces Managnese 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 of…

Prakash, Trichy vs. ITO, Trichy

In the result, the appeals of the assessees for all the

ITA 1223/CHNY/2017[1997-98]Status: DisposedITAT Chennai17 Aug 2017AY 1997-98

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv

Section 133ASection 148Section 271(1)Section 281B

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.1218 & 1219/Mds/2017 "नधा"रण वष" /Assessment years : 1996-97 & 1997-1998 Shri. M.R. Prasad, Vs. The Income Tax Officer, No.25, I.A.S. Nagar, Ward IV(1) Thiruverumbur, Trichy. Trichy 620 014. [PAN AAKPP 4768N] आयकर अपील सं./I.T.A. Nos.1220 & 1221/Mds/2017 "नधा"रण वष" /Assessment years : 1996-97 & 1997-1998 Shri. S. Devendran, Vs. The Deputy Commissioner of No.25, I.A.S. Nagar, Income Tax, Thiruve…

Prakash, Trichy vs. ITO, Trichy

In the result, the appeals of the assessees for all the

ITA 1222/CHNY/2017[1996-97]Status: DisposedITAT Chennai17 Aug 2017AY 1996-97

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv

Section 133ASection 148Section 271(1)Section 281B

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.1218 & 1219/Mds/2017 "नधा"रण वष" /Assessment years : 1996-97 & 1997-1998 Shri. M.R. Prasad, Vs. The Income Tax Officer, No.25, I.A.S. Nagar, Ward IV(1) Thiruverumbur, Trichy. Trichy 620 014. [PAN AAKPP 4768N] आयकर अपील सं./I.T.A. Nos.1220 & 1221/Mds/2017 "नधा"रण वष" /Assessment years : 1996-97 & 1997-1998 Shri. S. Devendran, Vs. The Deputy Commissioner of No.25, I.A.S. Nagar, Income Tax, Thiruve…

S.Devendran, Trichy vs. ITO, Trichy

In the result, the appeals of the assessees for all the

ITA 1221/CHNY/2017[1997-98]Status: DisposedITAT Chennai17 Aug 2017AY 1997-98

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv

Section 133ASection 148Section 271(1)Section 281B

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.1218 & 1219/Mds/2017 "नधा"रण वष" /Assessment years : 1996-97 & 1997-1998 Shri. M.R. Prasad, Vs. The Income Tax Officer, No.25, I.A.S. Nagar, Ward IV(1) Thiruverumbur, Trichy. Trichy 620 014. [PAN AAKPP 4768N] आयकर अपील सं./I.T.A. Nos.1220 & 1221/Mds/2017 "नधा"रण वष" /Assessment years : 1996-97 & 1997-1998 Shri. S. Devendran, Vs. The Deputy Commissioner of No.25, I.A.S. Nagar, Income Tax, Thiruve…

S.Devendran, Trichy vs. ITO, Trichy

In the result, the appeals of the assessees for all the

ITA 1220/CHNY/2017[1996-97]Status: DisposedITAT Chennai17 Aug 2017AY 1996-97

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv

Section 133ASection 148Section 271(1)Section 281B

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.1218 & 1219/Mds/2017 "नधा"रण वष" /Assessment years : 1996-97 & 1997-1998 Shri. M.R. Prasad, Vs. The Income Tax Officer, No.25, I.A.S. Nagar, Ward IV(1) Thiruverumbur, Trichy. Trichy 620 014. [PAN AAKPP 4768N] आयकर अपील सं./I.T.A. Nos.1220 & 1221/Mds/2017 "नधा"रण वष" /Assessment years : 1996-97 & 1997-1998 Shri. S. Devendran, Vs. The Deputy Commissioner of No.25, I.A.S. Nagar, Income Tax, Thiruve…

M.R.Prasad, Trichy vs. ITO, Trichy

In the result, the appeals of the assessees for all the

ITA 1219/CHNY/2017[1997-98]Status: DisposedITAT Chennai17 Aug 2017AY 1997-98

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv

Section 133ASection 148Section 271(1)Section 281B

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.1218 & 1219/Mds/2017 "नधा"रण वष" /Assessment years : 1996-97 & 1997-1998 Shri. M.R. Prasad, Vs. The Income Tax Officer, No.25, I.A.S. Nagar, Ward IV(1) Thiruverumbur, Trichy. Trichy 620 014. [PAN AAKPP 4768N] आयकर अपील सं./I.T.A. Nos.1220 & 1221/Mds/2017 "नधा"रण वष" /Assessment years : 1996-97 & 1997-1998 Shri. S. Devendran, Vs. The Deputy Commissioner of No.25, I.A.S. Nagar, Income Tax, Thiruve…

M.R.Prasad, Trichy vs. ITO, Trichy

In the result, the appeals of the assessees for all the

ITA 1218/CHNY/2017[1996-97]Status: DisposedITAT Chennai17 Aug 2017AY 1996-97

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv

Section 133ASection 148Section 271(1)Section 281B

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.1218 & 1219/Mds/2017 "नधा"रण वष" /Assessment years : 1996-97 & 1997-1998 Shri. M.R. Prasad, Vs. The Income Tax Officer, No.25, I.A.S. Nagar, Ward IV(1) Thiruverumbur, Trichy. Trichy 620 014. [PAN AAKPP 4768N] आयकर अपील सं./I.T.A. Nos.1220 & 1221/Mds/2017 "नधा"रण वष" /Assessment years : 1996-97 & 1997-1998 Shri. S. Devendran, Vs. The Deputy Commissioner of No.25, I.A.S. Nagar, Income Tax, Thiruve…

Sitaram Chemicals, Ambernath vs. DCIT Cir 2, Kalyan

In the result, this appeal by the assessee stands partly allowed

ITA 1330/MUM/2017[2009-10]Status: DisposedITAT Mumbai06 Jul 2017AY 2009-10

Bench: Shri Shamim Yahya

For Appellant: Shri Sunil S.GadreFor Respondent: Shri B.Satyanarayana Raju (Sr.DR)

Section 143(2)Section 144Section 148Section 271

…ead to mean that the AO should have finally ascertained the fact by legal statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayers. As observed by the Supreme Court in Central Provinces Managnese 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 of…

Nayan J. Balu, Mumbai vs. ITO 19(2)(4), Mumbai

In the result, on this appeal filed by the assessee stands dismissed

ITA 1269/MUM/2017[2009-10]Status: DisposedITAT Mumbai03 Jul 2017AY 2009-10

Bench: Shri Shamim Yahya

For Appellant: Shri R.N.MehtaFor Respondent: Shri B.Satyanarayana Raju (Sr.DR)

Section 133(6)Section 139Section 142Section 143(3)Section 145(3)Section 147Section 148

…ead to mean that the AO should have finally ascertained the fact by legal statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayers. As observed by the Supreme Court in Central Provinces Managnese 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 of…

Hans Chemicals P.Ltd, Mumbai vs. ITO 12(2)(3), Mumbai

In the result, this appeal by the assessee stands dismissed

ITA 1193/MUM/2017[2009-10]Status: DisposedITAT Mumbai03 Jul 2017AY 2009-10

Bench: Shri Shamim Yahya

For Appellant: Ms.Natasha (LA not filed)For Respondent: Shri B.Satyanarayana Raju (Sr.DR)

…ead to mean that the AO should have finally ascertained the fact by legal statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayers. As observed by the Supreme Court in Central Provinces Managnese 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 6 ITA No.1193/Mum/2017. M/s.Hans Chemicals…

Mukesh Radhyesham Goyal, Mumbai vs. ITO 18(2)(2), Mumbai

In the result, this appeal filed by the assessee stands dismissed

ITA 7276/MUM/2016[2010-11]Status: DisposedITAT Mumbai03 Jul 2017AY 2010-11

Bench: Shri Shamim Yahya

For Appellant: --- None ---For Respondent: Shri B.Satyanarayana Raju (Sr.DR)

Section 133(6)Section 147Section 148

…ead to mean that the AO should have finally ascertained the fact by legal statute with solicitude for the public exchequer with an inbuilt idea of fairness to taxpayers. As observed by the Supreme Court in Central Provinces Managnese 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 of…

M/S Grand Slam Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed partly for statistical purpose

ITA 1791/DEL/2013[2003-04]Status: DisposedITAT Delhi09 Jun 2017AY 2003-04

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2003-04

Section 131Section 13aSection 143(1)Section 143(2)Section 147Section 148Section 68

…The function of the AO 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. vs. ITO (1991) 98 CTR (SC) 161 : (1991) 191 ITR 662 (SC), for initiation of action under s. 147(a) (as the provision stood at the relevant time) fulfilment 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 of e…

ACIT, New Delhi vs. M/S Pacl India Ltd., Jaipur

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

ITA 3779/DEL/2011[2007-08]Status: DisposedITAT Delhi28 Apr 2017AY 2007-08

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 143Section 143(3)Section 153A

…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 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 of e…

Pacl India Ltd., New Delhi vs. ACIT, Delhi

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

ITA 2894/DEL/2010[2001-02]Status: DisposedITAT Delhi28 Apr 2017AY 2001-02

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 143Section 143(3)Section 153A

…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 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 of e…

Usha Anandan, Chennai vs. ITO, Chennai

In the result, appeals of the assessee are allowed

ITA 434/CHNY/2017[2006-07]Status: DisposedITAT Chennai26 Apr 2017AY 2006-07

Bench: Shri Abraham P. George]

For Appellant: Shri.M. Murali Mohan, IRS, JCIT

Section 139Section 143(1)Section 148Section 27

…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 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 of e…

Suresh L. Satyani, Mumbai vs. ITO 23(3)(4), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 3452/MUM/2016[2010-11]Status: DisposedITAT Mumbai25 Apr 2017AY 2010-11

Bench: Shri C.N. Prasad & Shri Ramit Kochar

For Appellant: Shri Biren GabhawalaFor Respondent: Shri B.S. Bist, DR

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…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 regard is essential. At that stage, the final outcome of the proceeding is not relevant. In other ITA 3452/Mum/2016 29 words, at the initiation stage, what is required is "reason to believe", but not t…

Smt. Kusum Gupta, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 6633/DEL/2014[2006-07]Status: PendingITAT Delhi06 Apr 2017AY 2006-07

Bench: Shri B.P. Jainassessment Year 2006-07 Smt. Kusum Kapoor, Vs. Ito, Ward-33(4), New 37/8, Ground Floor, Delhi. Old Rajender Nagar, New Delhi. Pan: Ajkpk 0066F (Appellant) (Respondent) Revenue By : S/Shri Kapil Goel & Mukul Gupta, Adv., Assessee(S) By : Ms. Bedobani Chaudhuri, Sr.D.R. सुनवाई क" तारीख/Date Of Hearing : 29/03/2017 घोषणा क" तारीख /Date Of Pronouncement: 06/04/2017 Order This Appeal Of The Assessee Arises From The Order Of Learned Cit(A)- Xxvi, New Delhi Vide Order Dated 27.10.2014 For The Assessment Year 2006-07. 2. The Assessee Is An Individual. The Return Of Income For A.Y. 2006-07 Was Furnished Declaring An Income Of Rs. 2,33,580/- Comprising Of Income From Business, Short Term Capital Gains & Income From Other Sources. An Action Under Section 133A Of The Act Was Conducted In The Case Of The Husband Of The Assessee Sh. Sanjeev Kapoor On 05.12.2005 & On The Basis Of The Information Revealed From The Survey, Notice Under Section 148 Dated 27.02.2013 Was Issued To The Assessee. In The Survey Conducted, An Agreement Pertaining To A Plot In Kundli Measuring 500 2

For Respondent: S/Shri Kapil Goel and Mukul Gupta, Adv

Section 133ASection 147Section 148Section 292CSection 3

…dence or conclusion. The function of the AO is to administerthe statute with solicitude for the public exchequer with an in- built' idea offairness to taxpayers. As observed by the Delhi High Court in Central ProvincesManganese Ore Company. Ltd. v. ITO [1991] 191 ITR 662, for initiation of actionunder section 147(a) (as the provision stood at the relevant time) fulfillment of the two requisite conditions in that regard is essentiet. At that stage, the finaloutcome of the proceeding is not relevant. In other words, ad: the initiation stage what is required is reason to believe, but not the established fact of esca…

Ratnagiri Stainless P. Ltd, Mumbai vs. ITO 5(3)(1), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 4463/MUM/2016[2009-10]Status: DisposedITAT Mumbai04 Apr 2017AY 2009-10

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 4463/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Ratnagiri Stainless Pvt. Income Tax Officer 5(3)(1), बनाम/ Ltd., Mumbai. V. 21/23, Laxmi Niwas, 2 Nd Parsiwada Lane, Opp V.P. Road Police Station, Mumbai – 400 004. "थायी लेखा सं./Pan : Aadcr2993P (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri N.M. PorwalFor Respondent: Ms. Pooja Swaroop,DR

Section 143(3)Section 147Section 148Section 234A

…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 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 of e…

Shekhar Chand Keshiv (HUF), New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 5811/DEL/2010[1999-00]Status: DisposedITAT Delhi17 Mar 2017AY 1999-00

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kantassessment Year: 1999-00 Vs. Income Tax Officer, Ward-22(1), Sh. Shekhar Chand Keshiv (Huf), D-173, Flatted Factory New Delhi Complex, Okhla Phase-Iii, New Delhi. Pan : Aahhs0258P (Appellant) (Respondent) Appellant By Sh. Ramesh Goyal, Ca Respondent By Sh. N.K. Bansal, Sr.Dr Date Of Hearing 22.02.2017 Date Of Pronouncement 17.03.2017 Order

Section 131Section 142(1)Section 143(2)Section 147Section 148

…The function of the AO 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. vs. ITO (1991) 98 CTR (SC) 161 : (1991) 191 ITR 662 (SC), for initiation of action under s. 147(a) (as the provision stood at the relevant time) fulfilment 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 of e…

Central Provinces Manganese Ore Co. Ltd. v. ITO

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

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

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

Smt. K.R.Yashodha, Bangalore vs. Income-Tax Officer, Bangalore

Manish D. Mandhania, Mumbai vs. Asst CIT 33(2), Mumbai

Prakash, Trichy vs. ITO, Trichy

Prakash, Trichy vs. ITO, Trichy

S.Devendran, Trichy vs. ITO, Trichy

S.Devendran, Trichy vs. ITO, Trichy

M.R.Prasad, Trichy vs. ITO, Trichy

M.R.Prasad, Trichy vs. ITO, Trichy

Sitaram Chemicals, Ambernath vs. DCIT Cir 2, Kalyan

Nayan J. Balu, Mumbai vs. ITO 19(2)(4), Mumbai

Hans Chemicals P.Ltd, Mumbai vs. ITO 12(2)(3), Mumbai

Mukesh Radhyesham Goyal, Mumbai vs. ITO 18(2)(2), Mumbai

M/S Grand Slam Pvt. Ltd., New Delhi vs. ITO, New Delhi

ACIT, New Delhi vs. M/S Pacl India Ltd., Jaipur

Pacl India Ltd., New Delhi vs. ACIT, Delhi

Usha Anandan, Chennai vs. ITO, Chennai

Suresh L. Satyani, Mumbai vs. ITO 23(3)(4), Mumbai

Smt. Kusum Gupta, New Delhi vs. ITO, New Delhi

Ratnagiri Stainless P. Ltd, Mumbai vs. ITO 5(3)(1), Mumbai

Shekhar Chand Keshiv (HUF), New Delhi vs. ITO, New Delhi