Chetan Sabharwal v. Assistant Commissioner of Income-tax

110 Taxmann.com 57High Court2019#7622 most cited

What is Chetan Sabharwal v. Assistant Commissioner of Income-tax authority for?

Reopening an assessment does not constitute a change of opinion if the original assessment order was silent on the specific issue that forms the basis for the reopening.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

Chetan Sabharwal v. Assistant Commissioner of Income-tax · Section 143(3) · Section 147 · change of opinion · reassessment · silent assessment order · tangible material

Sections most often in play

Section 143(3)Section 147Section 148Section 144Section 14ASection 80PSection 80P(2)(a)(i)Section 80P(2)(d)

Issues it is cited on

mere change of opinionkelvinatorfirst proviso to section 147change of opinionsection 80p(2)(a)tangible materialgross total incomedisallowance under section 14asection 80p(2)(a)(i)section 80p(2)(d)section 80p(2)chief commissioner

Judgments citing Chetan Sabharwal v. Assistant Commissioner of Income-tax

M/S Ambica Timber Trade Private Limited, Delhi vs. Income Tax Officer Ward 2(1) Cr Building New Delhi 110002, Delhi

The appeal of the assessee is allowed and the impugned reassessment order is quashed

ITA 6095/DEL/2025[2011-12]Status: DisposedITAT Delhi08 Apr 2026AY 2011-12

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklam/S Ambica Timber Trade Vs. Ito, Ward, 2(1) Private Limited Cr Building Y-402, New Delhi – 110002 Siddarthaappartment, Mp Enclave Pitampura Delhi – 110034 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajca0443P Appellant .. Respondent

For Appellant: Sh. PranshuSinghal, CAFor Respondent: Sh. Manish Gupta, Sr. DR
Section 147Section 148

…P a g e | 1 M/s Ambica Timber Trade Pvt. Ltd. (AY: 2011-12) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER M/s Ambica Timber Trade Vs. ITO, Ward, 2(1) Private Limited CR Building Y-402, New Delhi – 110002 SiddarthaAppartment, MP Enclave Pitampura Delhi – 110034 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAJCA0443P Appellant .. Respondent Appellant by : Sh. PranshuSinghal, CA Sh. Rahul Bhardwaj Respondent by : Sh. Manish Gupta, Sr. DR Date of Hearing 01.04.2026 Date of Pronouncement 08.04.2026 O R D E R PER ANUBHAV SHARMA, JM…

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. The Haryana State Co-Operative Agriculture and Rural Development, Panchkula

Appeal is allowed

ITA 596/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circleu��, Panchkula

Appeal is allowed

ITA 595/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री राजपाल यादव, उपाध्यक्ष एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 588/Chd/2024 निर्धारण वर्ष / Assessment Year: 2014-15 The Haryana State Co-operative Agriculture and Rural Development Bay No. 31-34, Sector 2, Panchkula स्थायी लेखा सं. / PAN NO: AAATT3989M अपीलार्थी/Appellant बनाम The DCIT, Circle, Panchkula प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 590/Chd/2024 निर्धारण वर्ष / Ass…

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. The Haryana State Co-Operative Agriculture and Rural Development, Panchkula

Appeal is allowed

ITA 594/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circle, Panchkula

Appeal is allowed

ITA 593/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circle, Panchkula

Appeal is allowed

ITA 592/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. The Haryana State Co-Operative Agriculture and Rural Development, Panchkula

Appeal is allowed

ITA 591/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circle, Panchkula

Appeal is allowed

ITA 590/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. DCIT, Circle, Panchkula

Appeal is allowed

ITA 589/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. DCIT, Circle, Panchkula

Appeal is allowed

ITA 588/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh30 May 2025AY 2014-15

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

DCIT, Central Circle-28, New Delhi vs. Manish Uppal, Delhi

In the result, assessee’s appeal in ITA No

ITA 3061/DEL/2022[2013-14]Status: DisposedITAT Delhi16 May 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2013-14

Section 132(1)Section 143(1)Section 147Section 148Section 153ASection 68

…1 DCIT v. Manish Uppal IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2013-14 DCIT, Central Circle-28, Vs Manish Uppal, New Delhi. 1206, Golf Links, Kasturba Nagar, South East Delhi-110003. PAN: AAAPU 3996 P APPELLANT RESPONDENT Assessee represented by Shri Salil Aggarwal, Sr. Adv.; Shri Shailesh Gupta, Adv.; & Shri Madhur Aggarwal, Adv. Department represented by Sh. Sanjeev Kaushal, CIT(DR) Date of hearing 13.03.2025 Date of pronouncement 16.05.2025 O R D E R PER Ms. MADHUMITA ROY, JM: 1 Th…

Nvidia Graphics Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Central Circle 2(4), Bangalore

In the result, appeal filed by the assessee s party allowed

ITA 1111/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Oct 2024AY 2014-15

Bench: Shri George George K & Ms. Padmavathi. Sr Assessment Year : 2014-15 M/S. Nvidia Graphics Pvt. Ltd., Vs. Acit, Mahadevpura Village, Central Circle – 2(4), K. R. Puram Hobli, Marathalli Bangalore. Bagmane Goldstone Building, North Tower, Mahadevpura S.O, Bangalore – 560 048. Pan : Aabcn 9200 H Appellant Respondent Assessee By : Shri. Nageshwar Rao, Advocate Revenue By : Ms. Neha Sahay, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 17.10.2024 Date Of Pronouncement : 23.10.2024

For Appellant: Shri. Nageshwar Rao, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148Section 234BSection 234CSection 250Section 271(1)(c)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND MS. PADMAVATHI. S, ACCOUNTANT MEMBERR Assessment Year : 2014-15 M/s. Nvidia Graphics Pvt. Ltd., Vs. ACIT, Mahadevpura Village, Central Circle – 2(4), K. R. Puram Hobli, Marathalli Bangalore. Bagmane Goldstone Building, North Tower, Mahadevpura S.O, Bangalore – 560 048. PAN : AABCN 9200 H APPELLANT RESPONDENT Assessee by : Shri. Nageshwar Rao, Advocate Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 17.10.2024 Date of Pronouncement : 23.10.2024 O R D E R Per George George K, Vice P…

Deputy Commissioner of Income Tax, Aurangabad vs. Vista Nirman Pvt. Ltd., Mumbai

ITA 1340/PUN/2023[2011-12]Status: DisposedITAT Pune05 Aug 2024AY 2011-12

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2011-12

For Appellant: Shri Jaiprakash BairagraFor Respondent: Shri Ajay Kumar Keshari
Section 132Section 133(6)Section 133ASection 142(1)Section 143(3)Section 147Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2011-12 DCIT, Aurangabad Vista Nirman Pvt. Ltd., F-11, 3rd Floor, Veer Nariman Vs. Road, Churchgate, Manek Mahal, Mumbai – 400020 PAN: AADCV5473G (Appellant) (Respondent) CO No.21/PUN/2024 Assessment Year : 2011-12 Vista Nirman Pvt. Ltd., DCIT, Aurangabad F-11, 3rd Floor, Veer Nariman Road, Vs. Churchgate, Manek Mahal, Mumbai – 400020 PAN: AADCV5473G (Cross Objector) (Respondent) Assessee by : Shri Jaiprakash Bairagra Department by : Shri Ajay Kumar Keshar…

Mirnal Mehta, Cuttack vs. ITO Wrd-2(4), Cuttack

In the result, appeal of the assessee is allowed

ITA 169/CTK/2023[2017-18]Status: HeardITAT Cuttack09 Aug 2023AY 2017-18
For Appellant: Shri Mohit Sheth, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 143(3)Section 147Section 148

…आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.169/CTK/2023 (ननधाारण वषा / Assessment Year :2017-2018) Mrinal Mehta, Vs ITO Ward-BBN-W-4(1) Iswar Dham, Alamchand Bazar, Cuttack PAN No. :AFUPM 1868 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Mohit Sheth, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 09/08/2023 घोषणा की तारीख/Date of Pronouncement : 09/08/2023 आ…

Chetan Sabharwal v. Assistant Commissioner of Income-tax (110 Taxmann.com 57) — Cited in 14 Judgments | BharatTax