CIT (TDS) v. Canara Bank

386 ITR 504High Court2016#5627 most cited

What is CIT (TDS) v. Canara Bank authority for?

Reopening an assessment is invalid if the reasons recorded by the Assessing Officer lack the necessary jurisdictional facts. Any subsequent authority cannot infer or improve upon these recorded reasons.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Canara Bank · reopening assessment · reasons recorded · jurisdictional facts · Section 147 · Section 148 · failure to disclose · assessment procedure

Read the full judgment

Judgments citing CIT (TDS) v. Canara Bank

Japyee Sports International Ltd., Noida vs. DCIT (TDS), Noida

In the result all the appeals filed by the assessee in case of both the assessee for all the three AYs are allowed and appeal filed by the revenue for both the assessee for all the three AYs are di...

ITA 4291/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Nov 2017AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Smt Sulekha Verma, CIT DRFor Respondent: Shri A. K. Garg, Adv
Section 133ASection 194ISection 201Section 271CSection 273B

…upheld by the coordinate bench dismissing the appeal of the revenue as per order dated 31/8/2017 in revenues quantum appeals for 4280 and 4281 of 2015 which now issue stands settled against the Department as per the order of the Honourable path High Court in 386 ITR 504 and of the Honourable Supreme Court in 406 ITR 161. He further referred to the decision of the Honourable Allahabad High Court in the present impugned case and stated that there is no order in favour of the revenue by the Honourable High Court on this issue as it only delete with the issue of Non deduction of tax at source of lease rent paid to Y…