Chaman Udyog v. ITO

318 ITR 6High Court2009#3576 most cited

What is Chaman Udyog v. ITO authority for?

Reassessment proceedings are valid if there is prima facie material to believe income has escaped assessment. The sufficiency of this material is not to be judged at the stage of issuing the notice.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Chaman Udyog v. ITO · Desh Raj Udyog v. ITO · Section 147 · Section 148 · reasons to believe · escaped assessment · prima facie material · validity of notice · reopening proceedings

Sections most often in play

Section 147Section 148Section 151Section 143(1)Section 143(3)Section 144Section 149Section 153(3)

Judgments citing Chaman Udyog v. ITO

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)

…sons in writing by the AO. The non-availability of a few documents demanded by the assessee would not make the reassessment proceedings initiated for the reasons recorded in detail illegal. 2.18. In the case of Desh Raj Udyog : Chaman Udyog v. ITO, (2009) 318 ITR 6 (All), in the assessment years in question, the matter was still to be decided finally by the assessing authority whether the income should be treated under the head 'Business income' or 'property income'. The assessee would get opportunity to show sufficient cause to the assessing authority during the course of assessment. Thus, it could not be…

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)

…sons in writing by the AO. The non-availability of a few documents demanded by the assessee would not make the reassessment proceedings initiated for the reasons recorded in detail illegal. 2.18. In the case of Desh Raj Udyog : Chaman Udyog v. ITO, (2009) 318 ITR 6 (All), in the assessment years in question, the matter was still to be decided finally by the assessing authority whether the income should be treated under the head 'Business income' or 'property income'. The assessee would get opportunity to show sufficient cause to the assessing authority during the course of assessment. Thus, it could not be…

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)

…sons in writing by the AO. The non-availability of a few documents demanded by the assessee would not make the reassessment proceedings initiated for the reasons recorded in detail illegal. 2.18. In the case of Desh Raj Udyog : Chaman Udyog v. ITO, (2009) 318 ITR 6 (All), in the assessment years in question, the matter was still to be decided finally by the assessing authority whether the income should be treated under the head 'Business income' or 'property income'. The assessee would get opportunity to show sufficient cause to the assessing authority during the course of assessment. Thus, it could not be…

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)

…sons in writing by the AO. The non-availability of a few documents demanded by the assessee would not make the reassessment proceedings initiated for the reasons recorded in detail illegal. 2.18. In the case of Desh Raj Udyog : Chaman Udyog v. ITO, (2009) 318 ITR 6 (All), in the assessment years in question, the matter was still to be decided finally by the assessing authority whether the income should be treated under the head 'Business income' or 'property income'. The assessee would get opportunity to show sufficient cause to the assessing authority during the course of assessment. Thus, it could not be…

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

…reasons in writing by the AO. The non-availability of a few documents demanded by the assessee would not make the reassessment proceedings initiated for the reasons recorded in detail illegal. 2.17. In the case of Desh Raj Udyog : Chaman Udyog v. ITO, (2009) 318 ITR 6 (All), in the assessment years in question, the matter was still to be decided finally by the assessing authority whether the income should be treated under the head 'Business income' or 'property income'. The assessee would get opportunity to show sufficient cause to the assessing authority during the course of assessment. Thus, it could not be sa…

ACIT 2(2)(2), Mumbai vs. Monarch Innovative Technologies P.Ltd, Mumbai

In the result appeal of the revenue is dismissed

ITA 4815/MUM/2016[2008-09]Status: DisposedITAT Mumbai12 Feb 2018AY 2008-09

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4815/Mum/2016 (नििाारण वर्ा / Assessment Year: 2008-09) बिाम/ Acit,Circle 2(2)(2) M/S. Monarch Innovative R.No. 545, 5 T H Floor, Technologies Pvt. Ltd., Aayakar Bhavan, Monarch House, Master V. M.K. Road Mind-Ii, Aarey Colony, Churchgate, Mayur Nagar, Mumbai 400020 Goregoan(E), Mumbai 400063 स्थायी ऱेखा सं./ Pan : Aaccm6709P (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

For Appellant: Surji ChhedaFor Respondent: Shri. Ram Tiwari
Section 115Section 139(1)Section 139(5)Section 143(2)Section 143(3)Section 147Section 80I

…Rubber Tyres Co. Of India Limited (2011) 15 taxmann.com (ker.) (c) ITO v. Lakmani Mewal Das (1976) 103 ITR 437(SC) (d) Phool Chand Bajrang Lal v. ITO (1993) 203 ITR 456(SC) (e) Raymond Woolen Mills v. ITO (1999) 236 ITR 34(SC) (f) Desh Raj Udyog v. ITO (2009) 318 ITR 6(All.) The Ld. AR on the other hand submitted that originally return of income was filed in time by the assessee with the Revenue as stipulated u/s. 139(1). It was submitted that conditions of Section 80IC is to file return of income in I.T.A. No.4815/Mum/2016 time u/s 139(1) as stipulated u/s. 80AC which return of income u/s 139(1) was duly filed…

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

…reasons in writing by the AO. The non-availability of a few documents demanded by the assessee would not make the reassessment proceedings initiated for the reasons recorded in detail illegal. 2.19 In the case of Desh Raj Udyog : Chaman Udyog v. ITO, (2009) 318 ITR 6 (All), in the assessment years in question, the matter was still to be decided finally by the assessing authority whether the income should be treated under the head 'Business income' or 'property income'. The assessee would get opportunity to show sufficient cause to the assessing authority during the course of assessment. Thus, it could not be sa…

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

…asons in writing by the AO. The non-availability of a few documents demanded by the assessee would not make the reassessment proceedings initiated for the reasons recorded in detail illegal. 2.18. In the case of Desh Raj Udyog : Chaman Udyog v. ITO, (2009) 318 ITR 6 (All), in the assessment years in question, the matter was still to be decided finally by the assessing authority whether the income should be treated under the head 'Business income' or 'property income'. The assessee would get opportunity to show sufficient cause to the assessing authority during the course of assessment. Thus, it could not be s…

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

…asons in writing by the AO. The non-availability of a few documents demanded by the assessee would not make the reassessment proceedings initiated for the reasons recorded in detail illegal. 3.17. In the case of Desh Raj Udyog : Chaman Udyog v. ITO, (2009) 318 ITR 6 (All), in the assessment years in question, the matter was still to be decided finally by the assessing authority whether the income should be treated under the head 'Business income' or 'property income'. The assessee would get opportunity to show sufficient cause to the assessing authority during the course of assessment. Thus, it could not be s…

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)

…ons in writing by the AO. The non- availability of a few documents demanded by the assessee would not make the reassessment proceedings initiated for the reasons recorded in detail illegal. 4.17. In the case of Desh Raj Udyog : Chaman Udyog v. ITO, (2009) 318 ITR 6 (All), in the assessment years in question, the matter was still to be decided finally by the assessing authority whether the income should be treated under the head 'Business income' or 'property income'. The assessee would get opportunity to show sufficient cause to the assessing authority C.O. No.112/Mum/2017 during the course of assessment…

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

…reasons in writing by the AO. The non-availability of a few documents demanded by the assessee would not make the reassessment proceedings initiated for the reasons recorded in detail illegal. 2.21. In the case of Desh Raj Udyog : Chaman Udyog v. ITO, (2009) 318 ITR 6 (All), in the assessment years in question, the matter was still to be decided finally by the assessing authority whether the income should be treated under the head 'Business income' or 'property income'. The assessee would get opportunity to show sufficient cause to the assessing authority during the course of assessment. Thus, it could not be sa…

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

…reasons in writing by the AO. The non-availability of a few documents demanded by the assessee would not make the reassessment proceedings initiated for the reasons recorded in detail illegal. 2.18. In the case of Desh Raj Udyog : Chaman Udyog v. ITO, (2009) 318 ITR 6 (All), in the assessment years in question, the matter was still to be decided finally by the assessing authority whether the income should be treated under the head 'Business income' or 'property income'. The assessee would get opportunity to show sufficient cause to the assessing authority during the course of assessment. Thus, it could not be sa…

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

…easons in writing by the AO. The non- availability of a few documents demanded by the assessee would not make the reassessment proceedings initiated for the reasons recorded in detail illegal. 2.25. In the case of Desh Raj Udyog : Chaman Udyog v. ITO, (2009) 318 ITR 6 (All), in the assessment years in question, the matter was still to be decided finally by the assessing authority whether the income should be treated under the head 'Business income' or 'property income'. The assessee would get opportunity to show sufficient cause to the assessing authority during the course of assessment. Thus, it could not be sa…