Chettinad Corporation Pvt. Ltd. v. CIT

200 ITR 320Supreme Court of India#3655 most cited

What is Chettinad Corporation Pvt. Ltd. v. CIT authority for?

Reassessment proceedings, including those under Section 153A, are intended to benefit the revenue, and new claims cannot be made that would result in an income less than what was originally assessed. Assessments made under Section 153A are in the nature of reassessment proceedings, and decisions regarding reassessment apply to them.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

Chettinad Corporation Pvt. Ltd. v. CIT · section 147 · section 148 · section 153A · reassessment proceedings · benefit of revenue · new claim in reassessment · income less than originally assessed

Sections most often in play

Section 143(3)Section 147Section 148Section 14ASection 154Section 36(1)(viii)Section 37(1)

Issues it is cited on

section 36(1)(viii)mistake apparent from recordmistake apparent on recordeligible businessfair market valuesection 36(1)section 37(1)double taxationsection 14asection 154scrutiny assessmentreassessment proceedings

Judgments citing Chettinad Corporation Pvt. Ltd. v. CIT

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1132/HYD/2017[2007-08]Status: DisposedITAT Hyderabad30 Aug 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…nd the word 'reassess' to completed assessment proceedings". 13. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Sun Engineering Works Pvt Lt (198 ITR 297) and in the case of Chettinad Corporation Pvt. Ltd. Vs. CIT reported in (200 ITR 320) on the point that fresh claim of deductions cannot be made in reassessment proceedings. In the present case, the proceedings are in the nature of reassessment proceedings because the original assessments were concluded earlier for most of the years.The return in response to notice u/s 153A is also not filed within the time specified. In light of…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Limited, Hyd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 1540/HYD/2017[2015-16]Status: DisposedITAT Hyderabad15 Feb 2019AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…nd the word 'reassess' to completed assessment proceedings". 4. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Sun Engineering Works Pvt Lt (198 ITR 297) and in the case of Chettinad Corporation Pvt. Ltd. Vs. CIT reported in (200 ITR 320) on the point that fresh claim of deductions cannot be made in reassessment proceedings. In the present case, the proceedings are in the nature of reassessment 8 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. proceedings because the original assessments were concluded earlier for most of the years. The return in response to…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Ltd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 610/HYD/2016[2013-14]Status: DisposedITAT Hyderabad15 Feb 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…nd the word 'reassess' to completed assessment proceedings". 4. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Sun Engineering Works Pvt Lt (198 ITR 297) and in the case of Chettinad Corporation Pvt. Ltd. Vs. CIT reported in (200 ITR 320) on the point that fresh claim of deductions cannot be made in reassessment proceedings. In the present case, the proceedings are in the nature of reassessment 8 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. proceedings because the original assessments were concluded earlier for most of the years. The return in response to…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Ltd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 609/HYD/2016[2012-13]Status: DisposedITAT Hyderabad15 Feb 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…nd the word 'reassess' to completed assessment proceedings". 4. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Sun Engineering Works Pvt Lt (198 ITR 297) and in the case of Chettinad Corporation Pvt. Ltd. Vs. CIT reported in (200 ITR 320) on the point that fresh claim of deductions cannot be made in reassessment proceedings. In the present case, the proceedings are in the nature of reassessment 8 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. proceedings because the original assessments were concluded earlier for most of the years. The return in response to…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Ltd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 608/HYD/2016[2011-12]Status: DisposedITAT Hyderabad15 Feb 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…nd the word 'reassess' to completed assessment proceedings". 4. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Sun Engineering Works Pvt Lt (198 ITR 297) and in the case of Chettinad Corporation Pvt. Ltd. Vs. CIT reported in (200 ITR 320) on the point that fresh claim of deductions cannot be made in reassessment proceedings. In the present case, the proceedings are in the nature of reassessment 8 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. proceedings because the original assessments were concluded earlier for most of the years. The return in response to…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Ltd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 607/HYD/2016[2010-11]Status: DisposedITAT Hyderabad15 Feb 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…nd the word 'reassess' to completed assessment proceedings". 4. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Sun Engineering Works Pvt Lt (198 ITR 297) and in the case of Chettinad Corporation Pvt. Ltd. Vs. CIT reported in (200 ITR 320) on the point that fresh claim of deductions cannot be made in reassessment proceedings. In the present case, the proceedings are in the nature of reassessment 8 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. proceedings because the original assessments were concluded earlier for most of the years. The return in response to…

DCIT, Central Circle-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturctures Limited, Hyd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 1375/HYD/2016[2014-15]Status: DisposedITAT Hyderabad15 Feb 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…nd the word 'reassess' to completed assessment proceedings". 4. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Sun Engineering Works Pvt Lt (198 ITR 297) and in the case of Chettinad Corporation Pvt. Ltd. Vs. CIT reported in (200 ITR 320) on the point that fresh claim of deductions cannot be made in reassessment proceedings. In the present case, the proceedings are in the nature of reassessment 8 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. proceedings because the original assessments were concluded earlier for most of the years. The return in response to…

DCIT, New Delhi vs. M/S. Flex Engineering Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2502/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Jan 2019AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri M.P. RastogiFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 153A(1)

…sed the AO's order and considered the facts and evidences on record and other judicial pronouncements on the issue. In view of the spirit of Apex Court's judgement in the case of CIT vs. Sun Engineering Works (198 ITR 297) and Chettinad Corp. P. Ltd. vs. CIT (200 ITR 320), I am of the considered view that the provisions of section 153A cannot be read in isolation because it has the same effect as that of the section 147/148. Because section 153A clearly provides that this section is to "assess" or "ire-assess" the income of 6 assessment year proceedings the search year. Therefore, in section 153A proceedings also…

Flex Engineering Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1128/DEL/2013[2005-06]Status: DisposedITAT Delhi14 Jan 2019AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri M.P. RastogiFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 153A(1)

…sed the AO's order and considered the facts and evidences on record and other judicial pronouncements on the issue. In view of the spirit of Apex Court's judgement in the case of CIT vs. Sun Engineering Works (198 ITR 297) and Chettinad Corp. P. Ltd. vs. CIT (200 ITR 320), I am of the considered view that the provisions of section 153A cannot be read in isolation because it has the same effect as that of the section 147/148. Because section 153A clearly provides that this section is to "assess" or "ire-assess" the income of 6 assessment year proceedings the search year. Therefore, in section 153A proceedings also…

Flex Engineering Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1127/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Jan 2019AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri M.P. RastogiFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 153A(1)

…sed the AO's order and considered the facts and evidences on record and other judicial pronouncements on the issue. In view of the spirit of Apex Court's judgement in the case of CIT vs. Sun Engineering Works (198 ITR 297) and Chettinad Corp. P. Ltd. vs. CIT (200 ITR 320), I am of the considered view that the provisions of section 153A cannot be read in isolation because it has the same effect as that of the section 147/148. Because section 153A clearly provides that this section is to "assess" or "ire-assess" the income of 6 assessment year proceedings the search year. Therefore, in section 153A proceedings also…

Flex Engineering Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1126/DEL/2013[2003-04]Status: DisposedITAT Delhi14 Jan 2019AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri M.P. RastogiFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 153A(1)

…sed the AO's order and considered the facts and evidences on record and other judicial pronouncements on the issue. In view of the spirit of Apex Court's judgement in the case of CIT vs. Sun Engineering Works (198 ITR 297) and Chettinad Corp. P. Ltd. vs. CIT (200 ITR 320), I am of the considered view that the provisions of section 153A cannot be read in isolation because it has the same effect as that of the section 147/148. Because section 153A clearly provides that this section is to "assess" or "ire-assess" the income of 6 assessment year proceedings the search year. Therefore, in section 153A proceedings also…

Fateh Chand Charitable Trust, Muzaffarnagar vs. Addl. CIT, Meerut

In the result, the Appeal of the assessee is dismissed

ITA 289/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Jun 2017AY 2005-06

Bench: Shri H.S. Sidhu

For Appellant: Sh. K. Sampath, AdvFor Respondent: Sh. Anil Kr. Sharma, Sr. DR
Section 139(3)Section 142(1)Section 143(1)Section 143(3)Section 148Section 254

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER A.Y. : 2005-06 FATEH CHAND CHARITABLE TRUST, VS. ADDL. CIT, RANGE-2 115 KM MILE STONE, MUZZAFARNAGAR DELHI DEHRADUN HIGHWAY, MUZAFFARNGAR (PAN:AAATF1445N) (Appellant) (Respondent) Assessee by : Sh. K. Sampath, Adv. Department by : Sh. Anil Kr. Sharma, Sr. DR O R D E R PER H.S. SIDHU, JM This appeal is filed by the Assessee is directed against the Order dated 20.9.2011 of the Ld. CIT(A), Muzaffarngar relevant to assessment year 2005-06 on the following grounds:- 1. Tha…