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

Ali Mohammad, Ghaziabad vs. ACIT, Circle-2(1)(1), Ghaziabad

In the result, appeal of the assessee is allowed

ITA 5608/DEL/2024[2014-15]Status: DisposedITAT Delhi30 Jul 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.5608/Del/2024 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Ali Mohammad Acit, Mohalla Kot Kachchi Saray, Vs. Circle-2(1)(1), Murad Nagar, Ghaziabad, Ghaziabad. Uttar Pradesh. Pan No.Etopm2968E अपीलाथ" Appellant ""यथ"/Respondent

Section 144Section 147Section 148Section 151Section 3

…the Act, 1961 will take legal effect only after it is signed by that Income Tax Authority, whether physically or digitally. The usage of the word "shall" make it a mandatory requirement. 26. In the case of Chhugamal Rajpal vs. S.P. Chaliha and others, (1971) 1 SCC 453 (para-5) : AIR 1971 SC 730 : (1971) ITR 603, Hon'ble Supreme Court considered the validity of recording satisfaction under Section 151 by the Commissioner for the purposes of issuance of 25 notice under Section 148 of the Act, 1961 and held as under: "5. In his report the Income-tax Officer does not set out any reason for coming to the conclusion t…

Omprakash Daruka, Raniganj vs. ITO, Ward 3(1), Asansol

In the result, appeal of the assessee is allowed

ITA 685/KOL/2025[2013-2014]Status: DisposedITAT Kolkata24 Jul 2025AY 2013-2014

Bench: Shri George Mathanआयकर अपील सं/Ita No.685/Kol/2025 (नििाारण वर्ा / Assessment Year :2013-2014) Omprakash Daruka, Vs Ito, Ward-3(1), Asansol C/O S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street Kolkata-700001 Pan No. : Acqpd 1122 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Somnath Ghosh, Ar नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Shri Shankar Naskar, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025 आदेश / O R D E R

For Respondent: Shri Shankar Naskar, Sr. DR
Section 147Section 148Section 148(2)Section 149Section 151

…under section 148 of the Act. Read in this light, what has been recorded by the Assessing Officer as his "reasons to believe" is nothing more than a report given by him to the Commissioner of Income-tax. As held by the Supreme Court in Chhugamal Rajpal [1971] 79 ITR 603, the submission of a report is not the same as recording of reasons to believe for issuing a notice. The Assessing Officer has clearly substituted form for substance and, therefore, the action of the respondent falls foul of the law laid down by the Supreme Court in Chhugamal Rajpal [1971] 79 ITR 603 which is clearly applicable to the facts of the…

Albert Joseph Rozario, Mumbai vs. ITO, Int. Tax, Circle 4(1)(1), Mumbai

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

ITA 1168/MUM/2025[2018-19]Status: DisposedITAT Mumbai22 Jul 2025AY 2018-19

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2018-19 Albert Joseph Rozario, Ito, (Int. Tax), Circle-4(1)(1), B-311, 5Th Wing, Room No. 629, 6Th Floor, Inlaks Park, Vs. Kautilya Bhavan, Yari Road, Versova, C-41 To C-43, G Block, Andheri West, Bandra Kurla Complex, Mumbai-400058 Bandra East, Pan : Afvpr6139P Mumbai-400051 (Appellant) (Respondent) For Assessee : Shri Dharan Gandhi For Revenue : Shri Sridhar G. Menon, Sr.Dr Date Of Hearing : 01-05-2025 Date Of Pronouncement : 22-07-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Final Assessment Order Passed By The Assessing Officer U/S 147 R/W 144C(13) Of The Act Dt. 30-12-2024, Consequent To The Directions Given By The Ld. Drp-1, Mumbai-3, U/S 144C(5) Of The Act, Dated 30-11-2024 Pertaining To Assessment Year (Ay.) 2018-19. 2. Briefly The Facts Of The Case Are That Basis Information Available Through The Insight Portal That The Assessee Had Purchased Immoveable Properties Amounting To Rs. 8,31,45,549/- & Has Received Interest

For Appellant: Shri Dharan GandhiFor Respondent: Shri Sridhar G. Menon, Sr.DR
Section 144C(1)Section 144C(5)Section 147Section 148Section 148ASection 56(2)(x)Section 69

…a notice of reassessment under section 5 148 within the prescribed time limits. Further, Section 151 requires assessing officers to obtain sanction of the specified authority before issuing notice under section 148. In Chhugamal Rajpal v. S P Chaliha, [1971] 79 ITR 603 (SC), a three-Judge Bench of this Court held that Section 151 must be strictly adhered to because it contains "important safeguards.” “73. Section 151 imposes a check upon the power of the Revenue to reopen assessments. The provision imposes a responsibility on the Revenue to ensure that it obtains the sanction of the specified authority before is…

Parshwa Investment, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 7(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1429/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Jun 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19 Parshwa Investment Deputy Commissioner Of B-602, Klassic Gold Hotel, Off Cg Income Tax, Central Circle-7(1) Road, Navrangpura, Ahmedabad, Vs. Room No. 803, 8Th Floor, Gujrat- 380009 Pratishtha Bhavan, Old Cgo Annexe, M.K.Road, Mumbai, Mumbai- 400020 Pan No. Aatfp 4387 Q Appellant Respondent

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Mr. R. A. Dhyani, CIT-DR
Section 143(1)Section 147Section 148Section 148ASection 151Section 151ASection 153CSection 68Section 69C

…case and in law, the Learned Assessing Officer has erred in initiating the assessment u/s 147 by obtaining a mere mechanical sanction u/s 151 and thus violating the law laid down by Honorable Supreme Court in the case of Chhugamal Rajpal v. SP Chaliha (1971) 79 ITR 603. 4. In the facts and circumstances of the case and in law, the Learned CIT (Appeals) has passed the Order dated 31.12.2024 in gross violation of the principle of Natural Justice without giving proper opportunity of being heard. 5. In the facts and circumstances of the case and in law, the Learned CIT (Appeals), Mumbai has erred in upholding the ad…

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

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

ITA 256/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 153A

…it. This fact can also be established by extrinsic evidence by placing the relevant files before the Court to show that all relevant facts were considered by the sanctioning authority." 34. The Hon'ble Supreme Court in Chhugamal Rajpal v/s S.P. Chaliha [1971] 79 ITR 603 (SC), the issue relates to re-opening of assessment wherein the Hon'ble Court that the report submitted by the Income Tax Officer under section 151(2) did not mention any reason for concluding that it was a fit case for the issue of a notice under section 148 and the Commissioner mechanically accorded his permission. On these facts, it was held by…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Vrindavan Builders Private Limited, Pathanamthitta

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 736/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…& 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on ChhugamalRajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); BakulbhaiRamanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without conducting any such independent enquiry/investigation…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Vrindavan Builders Private Limited, Pathanamthitta

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 735/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…& 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on ChhugamalRajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); BakulbhaiRamanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without conducting any such independent enquiry/investigation…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Vrindavan Builders Private Limited, Pathanamthitta

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 734/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…& 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on ChhugamalRajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); BakulbhaiRamanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without conducting any such independent enquiry/investigation…

Deputy Commissioner of Income Tax, Central Circle, Kollam, Kerala vs. Vrindavan Builders Private Limited, Pathanamthitta

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 733/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…& 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on ChhugamalRajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); BakulbhaiRamanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without conducting any such independent enquiry/investigation…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Vrindavan Builders Private Limited, Kerala

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 732/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…& 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on ChhugamalRajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); BakulbhaiRamanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without conducting any such independent enquiry/investigation…

Vrindavan Builders Pvt Ltd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 700/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…& 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on ChhugamalRajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); BakulbhaiRamanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without conducting any such independent enquiry/investigation…

Vrindavan Bhavan Pvt Ltd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 699/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…& 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on ChhugamalRajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); BakulbhaiRamanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without conducting any such independent enquiry/investigation…

Vrindavan Builders Pvt Ltd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 698/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…& 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on ChhugamalRajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); BakulbhaiRamanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without conducting any such independent enquiry/investigation…

Vrindavan Builders Pvt Ltd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 697/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…& 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on ChhugamalRajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); BakulbhaiRamanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without conducting any such independent enquiry/investigation…

Vrindavan Builders Pvt Ktd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 696/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…& 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on ChhugamalRajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); BakulbhaiRamanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without conducting any such independent enquiry/investigation…

Vrindavan Builders Pvt Ltd, Nagaland vs. ACIT, Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 695/COCH/2024[2012-13]Status: DisposedITAT Cochin09 Jun 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…& 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on ChhugamalRajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); BakulbhaiRamanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without conducting any such independent enquiry/investigation…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Allebasi Builders and Developers (P) Ltd, Attingal

In the result, appeal filed by the assessee stands allowed and Revenue’s appeal and assessee’s cross objection stand dismissed

ITA 317/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…ect' and not 'reason to believe' for the purpose of making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on Chhugamal Rajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); Bakulbhai Ramanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without Allebasi Builders and Developers Pvt. Ltd. conductin…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Moneymuttam Finance, Pathanamthitta

In the result, assessee’s cross objection stands allowed and appeal filed by the Revenue stands dismissed

ITA 315/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Years: 2017-18

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…ect' and not 'reason to believe' for the purpose of making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on Chhugamal Rajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); Bakulbhai Ramanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without conducting any such independent enquiry/investigatio…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Arun Raj Pillai, Pathanamthitta

In the result, the cross objection filed by the assessee company stands allowed

ITA 314/COCH/2024[2018-19]Status: DisposedITAT Cochin09 Jun 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)

…pect' and not 'reason to believe' for the purpose of making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on ChhugamalRajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); BakulbhaiRamanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without conducting any such independent enquiry/investigation…

Sreevalsam Hotels and Resorts Private Ltd, Rajavalsam vs. ACIT, Central Circle, Kollam

In the result, assessee’s appeal in ITA No

ITA 115/COCH/2024[2017-2018]Status: DisposedITAT Cochin09 Jun 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…ect' and not 'reason to believe' for the purpose of making fishing and roving enquiries in connection with the various items depicted in the regular books of account of the Assessee-not permissible - reliance placed on Chhugamal Rajpal vs. S.P. Chaliha [1971] 79 ITR 603 (SC); Bakulbhai Ramanlal Patel vs. Income Tax Officer (2011) 79 CCH 0204 (Guj). Reassessment proceedings initiated by the Ld. A.O on the basis of the satisfaction borrowed from the unverified information received from the Investigation Wing without any independent application of mind and without conducting any such independent enquiry/investigatio…