Chhugamal Rajpal v. S.P. Chaliha

79 ITR 603Supreme Court of India1971#206 most cited

What is Chhugamal Rajpal v. S.P. Chaliha authority for?

A valid reassessment under Section 147 requires concrete 'reasons to believe' that income has escaped assessment, not mere suspicion or a desire to conduct fishing and roving enquiries. If the first proviso to Section 147 applies, there must be a specific finding of the assessee's failure to disclose material facts, not just a mere charge of bogus expenses.

363

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2007 to 2026.

Also referred to as

Chhugamal Rajpal v. S.P. Chaliha · Section 147 · Section 148 · reasons to believe · reopening assessment · fishing enquiries · roving enquiries · escapement of income · first proviso to Section 147 · failure to disclose material facts · sanction under Section 151

Sections most often in play

Section 148Section 147Section 151Section 143(3)Section 132Section 142(1)Section 68Section 153C

Issues it is cited on

section 147(a)sanctioning authoritysection 151(2)sanction under section 151section 148(2)section 151(1)approval under section 151material facts necessary for assessmentsection 158bgfirst proviso to section 147live linksection 149(1)(b)

Judgments citing Chhugamal Rajpal v. S.P. Chaliha

ACIT, CC- 15, New Delhi vs. Saloni Narang, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1496/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Oct 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2012-13] Asst. Commissioner Of Income Saloni Narang, Tax, Central Circle-15, 5, Dr. G.G. Narang Marg, Room No.353, E-2, Ara Vs Cavalary Lane, Centre, Jhandewalan Ext. Delhi-110007 New Delhi-110055 Pan-Aafpn2692C Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue By Ms. Rajinder Kaur, Cit-Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 27.10.2025

Section 132Section 143(3)Section 153Section 153ASection 153DSection 69A

…has taken a view that merely rubber stamping of "Yes" would suggest that the decision was taken in a mechanical manner. Paragraph 19 of the said decision is reproduced as under:— "19. In respect of the first plea, if the judgments in Chhugamal Rajpal, [1971] 79 ITR 603 (SC) , Chanchal Kumar Chatterjee, [1974] 93 ITR 130 (Calcutta) and Govinda Choudhury and Sons case, [1977] 109 ITR 370 (Orissa) (Orissa) are examined, the absence of reasons by the Assessing Officer does not exist. This is so as along with the proforma, reasons set out by the Assessing Officer were, in fact, given. However, in the instant case, th…

Pr. Commissioner of Income Tax-1 vs. Ashutosh Developers P. Ltd

Appeals are dismissed, as no substantial question of law arises

ITA/522/2025HC Delhi15 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153D

…aken a view that merely rubber stamping of “Yes” would suggest that the decision was taken in a mechanical manner. Paragraph 19 of the said decision is reproduced as under:— “19. In respect of the first plea, if the judgments in Chhugamal Rajpal, (1971) 79 ITR 603 (SC), Chanchal Kumar Chatterjee, (1974) 93 ITR 130 (Cal) and Govinda Choudhury and Sons case, (1977) 109 ITR 370(Orissa) are examined, the absence of reasons by the Assessing Officer does not exist. This is so as along with the proforma, reasons set out by the Assessing Officer were, in fact, given. However, in the instant case, the manner in…

Principal Commissioner of Income Tax-7 vs. M/S Shivgori Builders Pvt. Ltd

Appeals are dismissed, as no substantial question of law arises

ITA/523/2025HC Delhi15 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153D

…aken a view that merely rubber stamping of “Yes” would suggest that the decision was taken in a mechanical manner. Paragraph 19 of the said decision is reproduced as under:— “19. In respect of the first plea, if the judgments in Chhugamal Rajpal, (1971) 79 ITR 603 (SC), Chanchal Kumar Chatterjee, (1974) 93 ITR 130 (Cal) and Govinda Choudhury and Sons case, (1977) 109 ITR 370(Orissa) are examined, the absence of reasons by the Assessing Officer does not exist. This is so as along with the proforma, reasons set out by the Assessing Officer were, in fact, given. However, in the instant case, the manner in…

Principal Commissioner of Income Tax-1 vs. M/S Mdlr Resorts Pvt. Ltd

Appeals are dismissed, as no substantial question of law arises

ITA/530/2025HC Delhi15 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153D

…aken a view that merely rubber stamping of “Yes” would suggest that the decision was taken in a mechanical manner. Paragraph 19 of the said decision is reproduced as under:— “19. In respect of the first plea, if the judgments in Chhugamal Rajpal, (1971) 79 ITR 603 (SC), Chanchal Kumar Chatterjee, (1974) 93 ITR 130 (Cal) and Govinda Choudhury and Sons case, (1977) 109 ITR 370(Orissa) are examined, the absence of reasons by the Assessing Officer does not exist. This is so as along with the proforma, reasons set out by the Assessing Officer were, in fact, given. However, in the instant case, the manner in…

Eknath Shankarrao Kawarkhe, Maharashtra vs. Ngp-W-(102)(2), Nagpur

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 410/NAG/2025[2014-2015]Status: DisposedITAT Nagpur14 Oct 2025AY 2014-2015

Bench: Shri Pavan Kumar Gadaleeknath Shankarrao Kawarkhe, 1, Jaipur, B.O. Washim -444507, ……………. Appellant Maharashtra, Pan-Cippk2836K V/S I T O Ward 10(2), Bsnl Rtc Building, ……………. Respondent Civil Lines,Nagpur-444000, Maharashtra.

For Appellant: Ms.Madhavi Joshi, A.RFor Respondent: Shri Surjit Kumar Saha, Sr.DR
Section 144Section 147Section 148Section 151Section 69A

…Learned Assessing Officer has erred in initiating the assessment u/s 147 by obtaining a mere mechanical sanction u/s 151 from Addl./ Joint CIT and thus violating the law laid down by Honorable Supreme Court in the case of Chhugamal Rajpal v. SP Chaliha (1971) 79 ITR 603. 5. In the facts and circumstances of the case and in law, the learned Assessing Officer has erred in making addition of Rs 48,91,000/- as unexplained income u/s 69A of the Act. 6. The appellant craves leave to add, alter, delete or modify all or any of the above grounds of appeal. All the above grounds are without prejudice to each other.” 2. A…

M/S. Sunglow Vinimay Private Limited, Kolkata vs. ITO, Ward 6(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 263/KOL/2025[2015-16]Status: DisposedITAT Kolkata08 Oct 2025AY 2015-16

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 144BSection 147Section 148Section 148A

…has taken a view that merely rubber stamping of "Yes" would suggest that the decision was taken in a mechanical manner. Paragraph 19 of the said decision is reproduced as under: - "19. In respect of the first plea, if the judgments in Chhugamal Rajpal (1971) 79 ITR 603 (SC), Chanchal Kumar Chatterjee (1974) 93 ITR 130 (Cal) and Govinda Choudhury and Sons case (1977) 109 ITR 370 (Orissa) are examined, the absence of reasons by the Assessing Officer does not exist. This is so as along with the proforma, reasons set out by the Assessing Officer were, in fact, given. However, in the instant case, the manner in which…

M/S. Sunglow Vinimay Private Limited, Kolkata vs. ITO, Ward 6(1), Kolkata

In the result, the appeal of the assessee is

ITA 262/KOL/2025[2014-15]Status: DisposedITAT Kolkata08 Oct 2025AY 2014-15

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 144BSection 147Section 148Section 148A

…2] has taken a view that merely rubber stamping of "Yes" would suggest that the decision was taken in a mechanical manner. Paragraph 19 of the said decision is reproduced as under: "19. In respect of the first plea, if the judgments in Chhugamal Rajpal (1971) 79 ITR 603 (SC), Chanchal Kumar Chatterjee (1974) 93 ITR 130 (Cal) and Govinda Choudhury and Sons case (1977) 109 ITR 370 (Orissa) are examined, the absence of reasons by the Assessing Officer does not exist. This is so as along with the proforma, reasons set out by the Assessing Officer were, in fact, given. However, in the instant case, the manner in which…

Brand India Real Estate Private Limited, Jaipur vs. Income Tax Officer Ward 6(1), Jaipur

In the result, appeal of the assessee is allowed

ITA 514/JPR/2025[2012-2013]Status: DisposedITAT Jaipur29 Sept 2025AY 2012-2013
For Appellant: Shri Siddharth Ranka, Adv. &For Respondent: Shri Dharam Singh Meena, JCIT
Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

…intent case. The satisfaction arrived at by ld. AO should be discernible from the sanction-order passed under Section 151 of the Act. 4. In this context, the reliance in made on following decisions a) Supreme Court in Chhugamal Rajpal vs. S.P. Chaliha, (1971) 1 SCC 453 being apposite are extracted hereafter : “... Further the report submitted by him under Section 151(2) does not mention any reason for coming to the conclusion that it is a fit case for the issue of a notice under Section 148. We are also of the opinion that the Commissioner has mechanically accorded permission. He did not himself record that he wa…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1207/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Sept 2025AY 2019-20

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CA
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…or expenditure or an entry/entries in the books of account of the assessee for any of the years under consideration. In support of his contention, he has relied upon the judgment of the Hon'ble Supreme Court in case of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as well as the judgment of the Hon'ble Andhra Pradesh High Court in the case of P Munirathnam /Chetty and P. Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned Counsel for the assessee has submitted that the exercising power u/s 151 of the Act in a casual and routine or mechanical manner without application of mind i…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1088/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Sept 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…or expenditure or an entry/entries in the books of account of the assessee for any of the years under consideration. In support of his contention, he has relied upon the judgment of the Hon'ble Supreme Court in case of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as well as the judgment of the Hon'ble Andhra Pradesh High Court in the case of P Munirathnam /Chetty and P. Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned Counsel for the assessee has submitted that the exercising power u/s 151 of the Act in a casual and routine or mechanical manner without application of mind i…

Ace Tyres Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

ITA 1087/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Sept 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…or expenditure or an entry/entries in the books of account of the assessee for any of the years under consideration. In support of his contention, he has relied upon the judgment of the Hon'ble Supreme Court in case of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as well as the judgment of the Hon'ble Andhra Pradesh High Court in the case of P Munirathnam /Chetty and P. Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned Counsel for the assessee has submitted that the exercising power u/s 151 of the Act in a casual and routine or mechanical manner without application of mind i…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…or expenditure or an entry/entries in the books of account of the assessee for any of the years under consideration. In support of his contention, he has relied upon the judgment of the Hon'ble Supreme Court in case of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as well as the judgment of the Hon'ble Andhra Pradesh High Court in the case of P Munirathnam /Chetty and P. Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned Counsel for the assessee has submitted that the exercising power u/s 151 of the Act in a casual and routine or mechanical manner without application of mind i…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1085/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.आ.अपी.सं / Ita Nos.1084 To 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 To 2019-20)

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…or expenditure or an entry/entries in the books of account of the assessee for any of the years under consideration. In support of his contention, he has relied upon the judgment of the Hon'ble Supreme Court in case of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as well as the judgment of the Hon'ble Andhra Pradesh High Court in the case of P Munirathnam /Chetty and P. Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned Counsel for the assessee has submitted that the exercising power u/s 151 of the Act in a casual and routine or mechanical manner without application of mind i…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1084/HYD/2025[2014-15]Status: DisposedITAT Hyderabad24 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…or expenditure or an entry/entries in the books of account of the assessee for any of the years under consideration. In support of his contention, he has relied upon the judgment of the Hon'ble Supreme Court in case of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as well as the judgment of the Hon'ble Andhra Pradesh High Court in the case of P Munirathnam /Chetty and P. Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned Counsel for the assessee has submitted that the exercising power u/s 151 of the Act in a casual and routine or mechanical manner without application of mind i…

Santosh Rani Legal Heir of Late Sh Parveen Kalyan, Kurukshetra vs. Income Tax Officer, Ward 1, Karnal

In the result, appeal of the assessee is allowed

ITA 4770/DEL/2024[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2011-12] Santosh Rani Vs Ito, Legal Heir Of Late Shri Parveen Ward-1, Karnal, Kalyan, Krishna Nagar, Gamri, Haryana-132001. Thanesar, Distt.-Kurukshetra, Haryana-136118. Pan-Awhpr4944D Appellant Respondent Appellant By Shri Suresh K.Gupta, Ca Respondent By Shri Dheeraj Kumar Jaiswal, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order

Section 144Section 147Section 148Section 151Section 250

…P Ltd vs ITO 2024(10) TMI (Del);  Pr. Commissioner of Income Tax-7 Versus Pioneer Town Planners Pvt. Ltd 465 ITR 356 (Del);  CIT vs. S. Goyanka Lime & Chemical Ltd. [2015] 64 taxmann.com 313 (SC) dated 08.07.2015;  Chhugamal Rajpal vs. S.P. Chaliha & Ors. -79 ITR 603 (SC) approved in UOI vs Rajeev Bansal 469 ITR 46 (SC);  Synfonia Tradelinks P Ltd vs ITO (supra) (Del);  Sanjay Kumar Versus ACIT & Anr 458 ITR 548 (Del).” 4. On the other hand, Ld. Sr. DR for the Revenue submits that both the orders of lower authorities are ex-parte and assessee has not challenged the validity of initiation of reassessment pro…

M/S. Golden Shelters Pvt. Ltd., Chennai vs. DCIT, Corp. Circle-2(1), Chennai

In the result, all the appeals filed by the assessee are partly allowed

ITA 2993/CHNY/2024[2015-16]Status: DisposedITAT Chennai29 Aug 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.2990, 2992 & 2993/Chny/2024 िनधा;रण वष; /Assessment Years: 2013-14, 2014-15 & 2015-16

For Appellant: Shri Rakesh Joshi, C.A JKFor Respondent: Shri Mohan Babu, Addl.CIT
Section 131Section 133ASection 143(3)Section 148Section 151

….2990, 2992 & 2993/Chny/2024 M/s. Golden Shelters Pvt. Ltd.` :- 4 -: mechanical way and therefore, reopening was bad in law and relied upon the various case laws including the decision of Hon’ble Supreme Court in the case of Chugamal Rajpal vs. S.P.Chaliha 79 ITR 603 (SC). 6. On the other hand, the Ld. Departmental Representative (DR), has submitted that a survey u/s. 133A of the Act was conducted and the statement of the Director, Shri Badri Narayan was recorded u/s. 131 of the Act, where he has stated that he did not have any necessary documents and vouchers to substantiate the claim and offered the enti…

M/S. Golden Shelters Pvt. Ltd., Chennai vs. DCIT, Corporate Circle-2(1), Chennai

In the result, all the appeals filed by the assessee are partly allowed

ITA 2992/CHNY/2024[2014-15]Status: DisposedITAT Chennai29 Aug 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.2990, 2992 & 2993/Chny/2024 िनधा;रण वष; /Assessment Years: 2013-14, 2014-15 & 2015-16

For Appellant: Shri Rakesh Joshi, C.A JKFor Respondent: Shri Mohan Babu, Addl.CIT
Section 131Section 133ASection 143(3)Section 148Section 151

….2990, 2992 & 2993/Chny/2024 M/s. Golden Shelters Pvt. Ltd.` :- 4 -: mechanical way and therefore, reopening was bad in law and relied upon the various case laws including the decision of Hon’ble Supreme Court in the case of Chugamal Rajpal vs. S.P.Chaliha 79 ITR 603 (SC). 6. On the other hand, the Ld. Departmental Representative (DR), has submitted that a survey u/s. 133A of the Act was conducted and the statement of the Director, Shri Badri Narayan was recorded u/s. 131 of the Act, where he has stated that he did not have any necessary documents and vouchers to substantiate the claim and offered the enti…

M/S. Golden Shelters Pvt. Ltd., Chennai vs. DCIT, Corporate Circle.2(1), Chennai

In the result, all the appeals filed by the assessee are partly allowed

ITA 2990/CHNY/2024[2013-14]Status: DisposedITAT Chennai29 Aug 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.2990, 2992 & 2993/Chny/2024 िनधा;रण वष; /Assessment Years: 2013-14, 2014-15 & 2015-16

For Appellant: Shri Rakesh Joshi, C.A JKFor Respondent: Shri Mohan Babu, Addl.CIT
Section 131Section 133ASection 143(3)Section 148Section 151

….2990, 2992 & 2993/Chny/2024 M/s. Golden Shelters Pvt. Ltd.` :- 4 -: mechanical way and therefore, reopening was bad in law and relied upon the various case laws including the decision of Hon’ble Supreme Court in the case of Chugamal Rajpal vs. S.P.Chaliha 79 ITR 603 (SC). 6. On the other hand, the Ld. Departmental Representative (DR), has submitted that a survey u/s. 133A of the Act was conducted and the statement of the Director, Shri Badri Narayan was recorded u/s. 131 of the Act, where he has stated that he did not have any necessary documents and vouchers to substantiate the claim and offered the enti…

Assisstant Commissioner of Income Tax, Cir, 20(1), Mumbai vs. Amit Sampathraj Shah, Mumbai

In the result appeal filed by the revenue stand dismissed

ITA 5380/MUM/2024[2015-16]Status: DisposedITAT Mumbai29 Aug 2025AY 2015-16

Bench: Smt. Beena Pillai ()

Section 10Section 143Section 148

…assessments: - In CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561, the Hon'ble Supreme Court held that the power of assessing officers to reassess is limited and based on the fulfilment of certain pre-conditions. - In Chhugamal Rajpal v. SP Chaliha, [1971] 79 ITR 603 (SC), a three-Judge Bench of the Supreme Court held that section 151 must be strictly adhered to because it contains "important safeguards". - In Dr Premachandran Keezhoth v. Chancellor, Kannur University, 2023 SCC OnLine SC 1592 and CIT v. Anjum M.H. Ghaswala [2001] 252 ITR 1, the Supreme Court held that if a statute expressly confers a power or…

Dhanji Murji Hirani, Kutch vs. ITO.(Int.Txn)Gandhidham, Gandhidham

In the result, the appeal of the assessee is allowed

ITA 131/RJT/2025[2019-20]Status: DisposedITAT Rajkot05 Aug 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.131/Rjt/2025 िनधा"रणवष"/ Assessment Year: 2019-20 Dhanji Murji Hirani, Baladia Ito (Int.Txn), बनाम Bhuj, Kutch, Gandhidham Gujarat 370427 Vs. Pan : Afaph0463B (अपीलाथ"/Appellant) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Kalpesh Doshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr

For Appellant: Shri Kalpesh Doshi, ld.ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 115BSection 127Section 139Section 147Section 148Section 148ASection 234ASection 271ASection 69

…d sanction for issuing notice under section 148, reopening of assessment was invalid. Similar view has been taken by Hon'ble Supreme Court in the case of Dhanji Murji HIrani ITA No.131 /RJT/2025 (AY : 2019-20) 10 Chhugamal Rajpal Vs. S.P. Chaliha & Ors. (SC) (79 ITR 603), that the Commissioner had mechanically accorded permission. He did not himself record that he was satisfied that this was a fit case for the issue of a notice under section148. To question No. 8 in the report which read whether the Commissioner is satisfied that it is a fit case for the issue of notice under section 148", he just noted the word…