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 367,154 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

Sumangal Techpark (P) Ltd, New Delhi vs. ITO Ward - 24(3), New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 3840/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Feb 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri C.M. Gargassessment Year: 2010-11 Sumangal Techpark (P) Ltd., Vs. Ito, 117, Hans Bhawan, Ward-24(3), 1 Bsz Marg, New Delhi. New Delhi. Pan: Aalcs4760R (Appellant) (Respondent) Assessee By : Shri S.K. Gupta, Ca Revenue By : Ms Kirti Sankratyayan, Sr. Dr Date Of Hearing : 19.12.2022 Date Of Pronouncement : 23.02.2023 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.02.2019 Of The Cit(A)-8, New Delhi, Relating To Assessment Year 2010-11. 2. First Of All, We Have Heard The Arguments Of Both The Representatives On Legal Ground No.1 Of The Assessee Which Reads As Under:- “3. The Initiation Of The Proceedings U/S 148 & The Consequent Order Us 147 Are Bad In Law As A) The Initiation Of Proceedings U/S 148 Are Contrary To Provisions Of Law B) The Mandatory Procedure Laid Down In The Act Has Not Been Followed. C) The Notice Issued U/S 148 Is Time Barred As Issued After 4 Years From The End Of The Relevant Assessment Year Where The Case Has Already Been Assessed U/S 143(3). D) The Approval Of Addl. Cit & Pcit Is Bad In Law & Mechanical Without Application Of Mind & Has Been Taken Without Bringing To Their Notice Material Facts Of The Case. E) The Information Has Been Collected Behind The Back Of The Assessee & The Assessee Was Never Confronted With The Same Nor An Opportunity Provided For Cross-Examination Of Jain Brothers, Alleged Intermediary & The Relevant Seized Material Relied Upon Has Not Been Provided To The Assessee.”

For Appellant: Shri S.K. Gupta, CAFor Respondent: Ms Kirti Sankratyayan, Sr. DR
Section 143(3)Section 147Section 148Section 151Section 292B

…Ltd vs ITO W.P.(C) No.l2544/2018 dt: 26.03.2021 (Del) has quashed the reassessment proceeding based on mechanical approval granted by approving authority. Further, reliance is placed on the following authorities: a. Chhugamal Rajpal vs. S.P. Chaliha & Ors. - 79 ITR 603 (SC); b. Arjun Singh vs Asstt. Director of Income Tax (M.P.) reported in (2000) 246 ITR 363 (MP); c. CIT vs M/s S.Goyanka Lime and Chemicals Ltd 231 Taxman 0073 Dated 15.10.2014 (MP) approved by Hon'ble Supreme Court in 64 taxmann.com 313 (SC). d. Pr. CIT vs. N. C. Cables Ltd 391 ITR 11 (Del) e. Maruti Clean Coal& Power Ltd Vs ACIT WP(T) No.346 of…

Shyam Products P.Ltd, New Delhi vs. ITO, Ward-23(3), New Delhi

In the result, appeal of the assessee is partly allowed as indicated above

ITA 4908/DEL/2018[2007-08]Status: DisposedITAT Delhi31 Jan 2023AY 2007-08

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Suresh Kumar GuptaFor Respondent: Sr. D. R
Section 147Section 148Section 271Section 68Section 69C

…I.T.A. No. 4908/Del/2018 AND I.T.A. No. 4907/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं/.I.T.A No.4908/Del/2018 िनधा"रणवष"/Assessment Year : 2007-08 Shyam Products Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 23 (3) Vs. 1, Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 001. PAN : AADCS0943E A N D आ.अ.सं./ I.T.A No.4907/Del/2018 िनधा"रणवष"/Assessment Year : 2008-09 Optimist Electronics Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 19 (2) Vs. 1, Bahadur Shah Zafar Marg, N…

Optimist Electronics P.Ltd, New Delhi vs. ITO, Ward-19(2), New Delhi

In the result, appeal of the assessee is partly allowed as indicated above

ITA 4907/DEL/2018[2008-09]Status: DisposedITAT Delhi31 Jan 2023AY 2008-09

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Suresh Kumar GuptaFor Respondent: Sr. D. R
Section 147Section 148Section 271Section 68Section 69C

…I.T.A. No. 4908/Del/2018 AND I.T.A. No. 4907/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं/.I.T.A No.4908/Del/2018 िनधा"रणवष"/Assessment Year : 2007-08 Shyam Products Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 23 (3) Vs. 1, Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 001. PAN : AADCS0943E A N D आ.अ.सं./ I.T.A No.4907/Del/2018 िनधा"रणवष"/Assessment Year : 2008-09 Optimist Electronics Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 19 (2) Vs. 1, Bahadur Shah Zafar Marg, N…

Bikash Deb, Bhubaneswar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 388/CTK/2019[2010-11]Status: DisposedITAT Cuttack17 Jan 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.357 & 388/Ctk/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. Dcit, Circle Dcit, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ahepd 0737 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 17/01 01/2023 Date Of Pronouncement : 17/01 /01/2023 O R D E R

For Appellant: Shri K.K.Bal, AdvFor Respondent: Shri M.K.Gautam
Section 143(1)Section 147Section 148Section 149Section 21(5)

…a bona fide satisfaction in recording the same. This objection raised by Mr. Banarjee,therefore, must fail and is overruled." We are in respectful agreement with the judgment. 44. Mrs. suri relied upon judgment of the supreme court in Chhugamal Rajpal's case (79 ITR 603) and in particular paragraph 9 thereof. This judgment does not support the petitioner's case. It is clearly distinguishable. As noted in the earlier part of paragraph 9, the Supreme Court held that the reasons recorded by the ITO for initiating proceedings under Sections L47 and, 148 were not in accordance with law. As in that case, the Commission…

Bikash Deb, Bhubaneswar vs. DCIT Circle- 2(1), Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 357/CTK/2019[2009-10]Status: DisposedITAT Cuttack17 Jan 2023AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.357 & 388/Ctk/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. Dcit, Circle Dcit, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ahepd 0737 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 17/01 01/2023 Date Of Pronouncement : 17/01 /01/2023 O R D E R

For Appellant: Shri K.K.Bal, AdvFor Respondent: Shri M.K.Gautam
Section 143(1)Section 147Section 148Section 149Section 21(5)

…a bona fide satisfaction in recording the same. This objection raised by Mr. Banarjee,therefore, must fail and is overruled." We are in respectful agreement with the judgment. 44. Mrs. suri relied upon judgment of the supreme court in Chhugamal Rajpal's case (79 ITR 603) and in particular paragraph 9 thereof. This judgment does not support the petitioner's case. It is clearly distinguishable. As noted in the earlier part of paragraph 9, the Supreme Court held that the reasons recorded by the ITO for initiating proceedings under Sections L47 and, 148 were not in accordance with law. As in that case, the Commission…

Xiaomi Technology India Private Limited vs. Deputy Commissioner of Income Tax

In the result, I pass the following:

WP/16692/2022HC Karnataka16 Dec 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 281BSection 281ESection 92C

…- 1 - IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 16TH DAY OF DECEMBER 2022 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.16692 OF 2022(T-IT) BETWEEN: XIAOMI TECHNOLOGY INDIA PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 2013 HAVING ITS REGISTERED OFFICE AT ORCHID (BLOCK E) GROUND FLOOR TO 4th FLOOR, EMBASSY TECH VILLAGE, MARATHALL, SARJAPURA OUTER RING ROAD, BENGALURU 560 103 REP. BY ITS AUTHORISED SIGNATORY, MR. SAMEER B.S.RAO CHIEF FINANCIAL OFFICER. …PETITIONER (BY SRI.UDAYA HOLLA…

Success International, New Delhi vs. ITO Ward- 51(4), New Delhi

The appeal is allowed

ITA 7301/DEL/2019[2009-10]Status: DisposedITAT Delhi16 Nov 2022AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharmasuccess International, Vs. Ito, C/O. Raj Kumar & Associates, Ward-51(4), Ca L-7A, )Lgf), South Extn, New Delhi Part-Ii, New Delhi (Appellant) (Respondent) Pan: Aaxfs3915K

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Abhishek Kumar, Sr. DR
Section 147Section 148Section 151Section 69C

…proval without application of mind. As with regard to mechanical sanction of reopening he relied on the judgment PCIT Vs. NC Cable Ltd 391 ITR (Delhi) 11, United Electrical Company (P) Ltd Vs. CIT & Ors 258 ITR 317 (Del), Chhugamal Rajpal Vs. SP Chaliha & Ors 79 ITR 603 (SC), Arjun Singh & Anr Vs. ADIT & Ors 246 ITR 363 (MP), Shri Amarlal Bajaj Vs. ACIT (ITA No. 611/Mum/2004, Mumbai ITAT order dated 24.07.2013). 8. It was also submitted that assessee was not given opportunity for cross examination of witness relied by the Ld. AO and the request was brushed aside on the ground that the statement were recorded by…

M/S. Gita Refractories Private Limited, Bangalore vs. Income Tax Officer, Ward- 11(2), Bangalore

In the result, the appeal by the assessee is partly allowed

ITA 81/BANG/2020[2007-08]Status: DisposedITAT Bangalore11 Nov 2022AY 2007-08

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Year : 2007-08

For Appellant: Shri Ravi Shankar, AdvocateFor Respondent: Shri Pavan Kumar, Addl.CIT(DR), ITAT, Bangalore
Section 133ASection 147Section 148Section 151

…ontention of the ld. AR that the satisfaction recorded by the AO is not clear and the reason to suspect cannot replace the reason to believe for reopening of assessment u/s. 147. In this regard, the ld. AR relied on the Chhugamal Rajpal v. S.P. Chaliha [1971] 79 ITR 603 (SC) and ITO v. Lakhmani Mewal Das [1976] 103 Page 5 of 18 ITR 437 (SC). The ld. AR also drew our attention to the sworn statement recorded by Sri Rajagopal Gilada, Director (page 287 to 296 of paper book), wherein while answering Q.No.4, the Director has clearly given the various companies/firms in which the Director is part of and therefore the…

DCIT, Chennai vs. B.V.Reddy Enterprises Pvt Ltd., Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 1914/CHNY/2019[2010-11]Status: DisposedITAT Chennai04 Nov 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.1914/Chny/2019 िनधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Vs. M/S. B.V. Reddy Enterprises Pvt. Ltd., Income Tax, New No. 21/Old No. 10A, First Floor, Corporate Circle 1(2), Umayal Road, Kilpauk, Chennai 600 034. Chennai 600 010. [Pan:Aaccn2252L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Johnson, Addl. Cit ""थ" की ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing : 15.09.2022 घोषणा की तारीख /Date Of Pronouncement 04.11.2022 : आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai, Dated 29.03.2019 Relevant To The Assessment Year 2010-11. 2. Facts Are, In Brief, That The Assessee Filed Its Return Of Income For The Assessment Year 2010-11 On 13.10.2010 Admitting Total Income Of ₹.15,50,25,060/-. The Assessing Officer Has Completed The Assessment Under Section 143(3) Of The Income Tax Act, 1961 [“Act” In Short] Dated

For Appellant: Shri G. Johnson, Addl. CITFor Respondent: Shri S. Sridhar, Advocate
Section 14Section 143(2)Section 143(3)Section 147Section 148

…the formation of the belief that the income of the respondent chargeable to tax had escaped assessment for the assessment year 1958-59 because of failure of the assessee to disclose fully and truly all material facts; CHHUGAMAL RAJPAL V. S. P. CHALIHA [1971] 79 ITR 603 (SC) followed (ii) that since there was nothing to show that the confession of M.K, related to a loan to the assessee, much less to the loan which was shown to have been advanced by that person to the respondent, in the first ground the live link or close nexus which should be there between the material before the Income-tax Officer and the belief…

ACIT, Circle- 23(1), New Delhi vs. Shree Balkishan Agarwal Glass Industries Ltd., Delhi

In the result, both the appeals of the Revenue stand dismissed

ITA 5821/DEL/2017[2006-07]Status: DisposedITAT Delhi31 Oct 2022AY 2006-07

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Jeetender Chand, Sr. DR
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No.5821 & 5822/Del/2017 Assessment Year: 2006-07 ACIT, Vs. Shree Balkishan Agarwal Circle-23(1), Glass Industries Ltd., New Delhi. J-4, 126-B, DDA Flats, Kalkaji, New Delhi – 110 019. PAN: AABCS2870C (Appellant) (Respondent) Assessee by : Shri S.K. Gupta, CA Revenue by : Shri Jeetender Chand, Sr. DR Date of Hearing : 29.09.2022 Date of Pronouncement : 10.2022 ORDER PER C.M. GARG, JM: These appeals filed by the Revenue are directed against the orders dated 23.0…

Radha Mittal, Ludhiana vs. ITO- Ward 7(3), Ludhiana

In the result, the appeal of the assessee is allowed in light

ITA 1140/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh18 Oct 2022AY 2011-12

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadavradha Mittal, Ito बनाम H. No. 85-A, Aggar Nagar, Ward- 7(3), Ludhiana- 141012 Ludhiana

For Appellant: Shri Sarabjit Garg, C.AFor Respondent: Smt. Priyanka Dhar, Sr. D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’,CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Radha Mittal, ITO बनाम H. No. 85-A, Aggar Nagar, Ward- 7(3), Ludhiana- 141012 Ludhiana "थायी लेखा सं./PAN NO: ADGPR 5761 E "नधा"रती क" ओर से/Assessee by : Shri Sarabjit Garg, C.A राज"व क" ओर से/ Revenue by : Smt. Priyanka Dhar, Sr. D.R सुनवाई क" तार"ख/Date of Hearing: 17.10.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 18.10.2022 आदेश/ORDER Per Vikram Singh Yadav, Accountant Member: This is an appeal filed by t…

R.Rajagopal Tondaiman, Trichy vs. DCIT Central Circle-1, Trichy

In the result, the appeal filed by the assessee is allowed

ITA 525/CHNY/2020[2010-11]Status: DisposedITAT Chennai12 Oct 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.525/Chny/2020 िनधा"रण वष"/Assessment Year: 2010-11 Sri R. Rajagopal Tondaiman, Vs. The Deputy Commissioner Of Old No. 4-D, New No. 22, Collector Income Tax, Office Road, Trichy 620 001. Central Circle 1, Trichy. [Pan:Afbpr0712E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Viswanathan, Ca ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.09.2022 घोषणा की तारीख /Date Of Pronouncement : 12.10.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Trichy, Dated 30.12.2019 Relevant To The Assessment Year 2010-11. 2. Facts Are, In Brief, That The Assessee Is A Hereditary Of Raja Of Pudukottai & Stated That He Is Assessed To Tax In The Status Of Huf & Individual. The Property At Cenotaph Road, Chennai Was Given To M/S. Doshi Housing Ltd. On A Development Agreement Entered Into On 30.01.2006 Through A Power Of Attorney. The Assessing Officer Has 2

For Appellant: Shri R. Viswanathan, CAFor Respondent: Shri G. Johnson, Addl. CIT
Section 143(3)Section 147Section 148Section 54F

…the formation of the belief that the income of the respondent chargeable to tax had escaped assessment for the assessment year 1958-59 because of failure of the assessee to disclose fully and truly all material facts; CHHUGAMAL RAJPAL V. S. P. CHALIHA [1971] 79 ITR 603 (SC) followed 11 I.T.A. No.525/Chny/20 (ii) that since there was nothing to show that the confession of M.K, related to a loan to the assessee, much less to the loan which was shown to have been advanced by that person to the respondent, in the first ground the live link or close nexus which should be there between the material before the Income…

Shri Nikhil Harkishor Sanghvi, Rajkot vs. Income Tax Officer, Ward-2(1)(4), Rajkot

In the result, appeal of the assessee is partly allowed

ITA 282/RJT/2017[2011-12]Status: DisposedITAT Rajkot26 Aug 2022AY 2011-12

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2011-12

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri B.D. Gupta, Ld. Sr. D.R
Section 139(1)Section 143(3)Section 145(3)

…Bank. It is settled position of law that reopening for the purpose of verification of certain transactions is not permissible in law. The Ld. AR relied upon the following decisions:- i) Supreme Court in the case of Chhugamal Rajpal vs. S.P. Chaliha & Others (79 ITR 603) Assessment Year: 2011-12 Page 3 of 5 ii) Gujarat High Court in case of Inductotherm (India) Pvt. Ltd. vs. DCIT – 356 ITR 0481 iii) Ahmedabad ITAT in case of Sonal Arpit Doshi vs. ITO – decision dated 21.10.2015 in ITA No.366/Ahd/2015 iv) Ahmedabad ITAT in case of ACIT vs. M/s. Shakun Polymers Limited – 6. The Ld. AR further submitted that the…

DCIT Cen Cir 5(1), Mumbai vs. Martand Properties Ltd, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 465/MUM/2018[2010-11]Status: DisposedITAT Mumbai08 Aug 2022AY 2010-11

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…tional condition of compliance to Sec. 151 of the Act was not satisfied. While arriving at the above conclusion, the Hon'ble Bombay High Court also placed reliance upon the decision of the Hon'ble Supreme Court in the case of Chhugamal Rajpal v. S.P. Chaliha (79 ITR 603). 26. It is further contended that the Department has not produced any material other than the above referred document which is part of paper book no. 3 to demonstrate the application of mind by the Ld.CIT. The Department has relied upon the above referred proceeding sheet, which only contains the initial of the Ld.CIT. Thus, in the present case,…

DCIT Cen Cir 5(1), Mumbai vs. Martand Properties Ltd, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 464/MUM/2018[2009-10]Status: DisposedITAT Mumbai08 Aug 2022AY 2009-10

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…tional condition of compliance to Sec. 151 of the Act was not satisfied. While arriving at the above conclusion, the Hon'ble Bombay High Court also placed reliance upon the decision of the Hon'ble Supreme Court in the case of Chhugamal Rajpal v. S.P. Chaliha (79 ITR 603). 26. It is further contended that the Department has not produced any material other than the above referred document which is part of paper book no. 3 to demonstrate the application of mind by the Ld.CIT. The Department has relied upon the above referred proceeding sheet, which only contains the initial of the Ld.CIT. Thus, in the present case,…

DCIT CC-5(1), Mumbai vs. Reva Properties Limited, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 460/MUM/2018[2009-10]Status: DisposedITAT Mumbai08 Aug 2022AY 2009-10

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…tional condition of compliance to Sec. 151 of the Act was not satisfied. While arriving at the above conclusion, the Hon'ble Bombay High Court also placed reliance upon the decision of the Hon'ble Supreme Court in the case of Chhugamal Rajpal v. S.P. Chaliha (79 ITR 603). 26. It is further contended that the Department has not produced any material other than the above referred document which is part of paper book no. 3 to demonstrate the application of mind by the Ld.CIT. The Department has relied upon the above referred proceeding sheet, which only contains the initial of the Ld.CIT. Thus, in the present case,…

DCIT CC-5(1), Mumbai vs. Reva Properties Limited, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 459/MUM/2018[2008-09]Status: DisposedITAT Mumbai08 Aug 2022AY 2008-09

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…tional condition of compliance to Sec. 151 of the Act was not satisfied. While arriving at the above conclusion, the Hon'ble Bombay High Court also placed reliance upon the decision of the Hon'ble Supreme Court in the case of Chhugamal Rajpal v. S.P. Chaliha (79 ITR 603). 26. It is further contended that the Department has not produced any material other than the above referred document which is part of paper book no. 3 to demonstrate the application of mind by the Ld.CIT. The Department has relied upon the above referred proceeding sheet, which only contains the initial of the Ld.CIT. Thus, in the present case,…

DCIT CC-5(1), Mumbai vs. Reva Properties Limited, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 458/MUM/2018[2007-08]Status: DisposedITAT Mumbai08 Aug 2022AY 2007-08

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…tional condition of compliance to Sec. 151 of the Act was not satisfied. While arriving at the above conclusion, the Hon'ble Bombay High Court also placed reliance upon the decision of the Hon'ble Supreme Court in the case of Chhugamal Rajpal v. S.P. Chaliha (79 ITR 603). 26. It is further contended that the Department has not produced any material other than the above referred document which is part of paper book no. 3 to demonstrate the application of mind by the Ld.CIT. The Department has relied upon the above referred proceeding sheet, which only contains the initial of the Ld.CIT. Thus, in the present case,…

Prince Gold & Diamonds India P Ltd, Chennai vs. DCIT, CC-1(4), Chennai

In the result, both the appeals filed by the assessee are allowed

ITA 428/CHNY/2021[2012-13]Status: DisposedITAT Chennai03 Aug 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.427 & 428/Chny/2021 िनधा"रण वष"/Assessment Years: 2011-12 & 2012-13 M/S. Prince Gold & Diamonds India Vs. The Deputy Commissioner Of P. Ltd., 3, Nana Street, T. Nagar, Income Tax, Chennai 600 017. Central Circle 1(4), Chennai. [Pan: Aaecp1891R] (अपीलाथ" /Appellant) (""थ"/Respondent) Assessee By : Shri D. Palanivel, Advocate Department By : Ms. L. Jancy Elizabeth Rani, Jcit सुनवाई की तारीख/ Date Of Hearing 28.06.2022 : घोषणा की तारीख /Date Of Pronouncement : 03.08.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Both Dated 31.08.2021 Relevant To The Assessment Years 2011-12 & 2012-13. Besides Challenging Reopening Of Assessment Under Section 147 Of The Income Tax Act, 1961 [“Act”], The Assessee Has Also Disputed The Confirmation Of Disallowance Of Purchase On Merits In Both The Assessment Years Under Consideration.

For Appellant: Shri D. Palanivel, AdvocateFor Respondent: Ms. L. Jancy Elizabeth Rani, JCIT
Section 143(2)Section 143(3)Section 147Section 148

…the formation of the belief that the income of the respondent chargeable to tax had escaped assessment for the assessment year 1958-59 because of failure of the assessee to disclose fully and truly all material facts; CHHUGAMAL RAJPAL V. S. P. CHALIHA [1971] 79 ITR 603 (SC) followed 14 I.T.A. Nos. 427 & 428/Chny/21 (ii) that since there was nothing to show that the confession of M.K, related to a loan to the assessee, much less to the loan which was shown to have been advanced by that person to the respondent, in the first ground the live link or close nexus which should be there between the material before th…

Prince Gold & Diamonds India P Ltd, Chennai vs. DCIT, CC-1(4), Chennai

In the result, both the appeals filed by the assessee are allowed

ITA 427/CHNY/2021[2011-12]Status: DisposedITAT Chennai03 Aug 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.427 & 428/Chny/2021 िनधा"रण वष"/Assessment Years: 2011-12 & 2012-13 M/S. Prince Gold & Diamonds India Vs. The Deputy Commissioner Of P. Ltd., 3, Nana Street, T. Nagar, Income Tax, Chennai 600 017. Central Circle 1(4), Chennai. [Pan: Aaecp1891R] (अपीलाथ" /Appellant) (""थ"/Respondent) Assessee By : Shri D. Palanivel, Advocate Department By : Ms. L. Jancy Elizabeth Rani, Jcit सुनवाई की तारीख/ Date Of Hearing 28.06.2022 : घोषणा की तारीख /Date Of Pronouncement : 03.08.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Both Dated 31.08.2021 Relevant To The Assessment Years 2011-12 & 2012-13. Besides Challenging Reopening Of Assessment Under Section 147 Of The Income Tax Act, 1961 [“Act”], The Assessee Has Also Disputed The Confirmation Of Disallowance Of Purchase On Merits In Both The Assessment Years Under Consideration.

For Appellant: Shri D. Palanivel, AdvocateFor Respondent: Ms. L. Jancy Elizabeth Rani, JCIT
Section 143(2)Section 143(3)Section 147Section 148

…the formation of the belief that the income of the respondent chargeable to tax had escaped assessment for the assessment year 1958-59 because of failure of the assessee to disclose fully and truly all material facts; CHHUGAMAL RAJPAL V. S. P. CHALIHA [1971] 79 ITR 603 (SC) followed 14 I.T.A. Nos. 427 & 428/Chny/21 (ii) that since there was nothing to show that the confession of M.K, related to a loan to the assessee, much less to the loan which was shown to have been advanced by that person to the respondent, in the first ground the live link or close nexus which should be there between the material before th…