CIT v. Avadh Transformers (P.) Ltd.

51 Taxmann.com 369Supreme Court of India2014#11693 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 139(1)Section 142(1)Section 143(2)Section 144Section 151

Issues it is cited on

first proviso to section 147kelvinatorborrowed satisfactionlive linkchange of opinionprincipal commissioner of income-taxtangible materialescapement of incomeregular assessmentreason to believereopening of assessmentsection 151

Judgments citing CIT v. Avadh Transformers (P.) Ltd.

Shree Krishna Gyanodaya Flour Mills Pvt. Ltd., Kolkata vs. ACIT, Central Circle 4(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2179/KOL/2025[2011-2012]Status: DisposedITAT Kolkata31 Dec 2025AY 2011-2012

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Shree Krishna Gyanodaya Acit, Central Circle 4(3) Flour Mills Pvt. Ltd. Aaykar Bhawan Poorva 15Th Floor, 46C, Chowringhee 110, Kolkata-700107, Vs. Road, Everest House, Kolkata- West Bengal 700071, West Bengal (Appellant) (Respondent) Pan No. Aahcs8774P Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 01.12.2025 Date Of Pronouncement: 31.12.2025

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 139(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 151(1)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Shree Krishna Gyanodaya ACIT, Central Circle 4(3) Flour Mills Pvt. Ltd. Aaykar Bhawan Poorva 15th Floor, 46C, Chowringhee 110, Kolkata-700107, Vs. Road, Everest House, Kolkata- West Bengal 700071, West Bengal (Appellant) (Respondent) PAN No. AAHCS8774P Assessee by : Shri S.K. Tulsiyan, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 01.12.2025 Date of pronouncement: 31.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Commis…

M/S. Ashok Leyland Ltd., Chennai vs. DCIT, Ncc-8(1), Ltu-II, Chennai

In the result, appeal filed by the assessee is allowed

ITA 601/CHNY/2025[2010-11]Status: DisposedITAT Chennai29 Jul 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 143(2)Section 143(3)Section 147Section 148Section 32(1)(iia)

…to legally assume jurisdiction to reopen assessment after 4 years from the end of the relevant assessment year. 21. In this regard, it would be gainful to refer to the decision of the Hon’ble Supreme Court in the case of CIT v. Avadh Transformers (P.) Ltd. 51 Taxmann.com 369 wherein, the Apex Court upheld the judgment of the Allahabad High Court, holding that in absence of failure on the part of the assessee in disclosure of material facts, the reassessment proceedings could not be initiated after expiry of four years. For the sake of reference, the relevant portion of the decision rendered by the Hon’ble Al…

Anchita Properties Pvt. Ltd., Kolkata vs. ITO, Ward-12(1), Kolkata.

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

ITA 637/KOL/2024[2013-14]Status: DisposedITAT Kolkata22 Aug 2024AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 637/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 & I.T.A. No. 1067/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Principal Commissioner Of Income Tax,…Respondent Pcit, Kolkata-2, Office Of The Income Tax Officer, Ward-12(1), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

Section 133(6)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 263Section 68

…ITA No. 637/KOL/2024 (A.Y. 2013-2014) & Anchita Properties Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 637/KOL/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [PAN:AAHCA9115E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 & I.T.A. No. 1067/KOL/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, K…

Anchita Properties Pvt. Ltd., Kolkata vs. P.C.I.T., Kolkata - 2, Kolkata

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

ITA 1067/KOL/2024[2013-2014]Status: DisposedITAT Kolkata22 Aug 2024AY 2013-2014

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 637/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 & I.T.A. No. 1067/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Principal Commissioner Of Income Tax,…Respondent Pcit, Kolkata-2, Office Of The Income Tax Officer, Ward-12(1), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

Section 133(6)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 263Section 68

…ITA No. 637/KOL/2024 (A.Y. 2013-2014) & Anchita Properties Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 637/KOL/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [PAN:AAHCA9115E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 & I.T.A. No. 1067/KOL/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, K…

DCIT 9(2)(1), Mumbai vs. Brenntag Ingredients (I) P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3351/MUM/2016[2006-07]Status: DisposedITAT Mumbai30 Jan 2018AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Dy. Commissioner Of Vs. M/S. Brenntag Ingredients Income Tax – 9(2)(1), (I) Pvt. Ltd., Room No.665A, 6Th Floor 301, Akruti Centre Point 3Rd Floor, Midc, Aayakar Bhavan, M.K. Road Mumbai-400020 Central Road, Andheri(E) Mumbai – 400 093 Pan/Gir No.Aabce5086G (Appellant) .. (Respondent)

Section 139Section 142Section 143Section 143(3)Section 147Section 148

…judgment of the Hobble Bombay High Court in the case of Titanor Components Limited, supra, and CIT v. Shri Shailesh S.Shah, supra. Further, reliance is placed by us on the'judgment of the Hon'ble Supreme Court in the case of CITv. Avadh Transformers (P.)Ltd, 51 Taxmann.com 369, wherein the Hon'ble Supreme Court has upheld the judgment of the Allahabad High Court, wherein it was held by the Hon'ble High Court that in absence of failure on the part of the assessee in disclosure of material facts, the reassessment proceedings could not be initiated after expiry of four years from the end of relevant assessment year…

DCIT, New Delhi vs. M/S. Dharampal Satyapal Ltd., Delhi

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 5611/DEL/2013[2004-05]Status: DisposedITAT Delhi08 Jan 2016AY 2004-05

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri R.S. Singhvi, CA and Shri Satyajeet Goel, CAFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 115JSection 132Section 143(3)Section 14ASection 264Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’: NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.5611/Del./2013 (ASSESSMENT YEAR : 2004-05) DCIT, Central Circle 4, vs. M/s. Dharampal Satyapal Ltd., New Delhi. 1711, S.P. Mukherjee Marg, Delhi – 110 006. (PAN No. AAACD0132H) ITA No.5581/Del./2013 (ASSESSMENT YEAR : 2004-05) M/s. Dharampal Satyapal Ltd., vs. DCIT, Central Circle 4, 1711, S.P. Mukherjee Marg, New Delhi. Delhi – 110 006. (PAN : AAACD0132H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi, CA and Shri Satyajeet Goel, CA REVE…

M/S. Dharampal Satyapal Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 5581/DEL/2013[2004-05]Status: DisposedITAT Delhi08 Jan 2016AY 2004-05

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri R.S. Singhvi, CA and Shri Satyajeet Goel, CAFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 115JSection 132Section 143(3)Section 14ASection 264Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’: NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.5611/Del./2013 (ASSESSMENT YEAR : 2004-05) DCIT, Central Circle 4, vs. M/s. Dharampal Satyapal Ltd., New Delhi. 1711, S.P. Mukherjee Marg, Delhi – 110 006. (PAN No. AAACD0132H) ITA No.5581/Del./2013 (ASSESSMENT YEAR : 2004-05) M/s. Dharampal Satyapal Ltd., vs. DCIT, Central Circle 4, 1711, S.P. Mukherjee Marg, New Delhi. Delhi – 110 006. (PAN : AAACD0132H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi, CA and Shri Satyajeet Goel, CA REVE…

Golden Tobacco Ltd ( Formerly Gtc Industries Ltd), Mumbai vs. Jt CIT (OSD) 8(1), Mumbai

In the result, both the appeals are allowed, on the grounds as discussed above

ITA 5859/MUM/2012[2006-07]Status: DisposedITAT Mumbai28 Oct 2015AY 2006-07

Bench: Shri Saktijit Dey, Jm & Shri Ashwani Taneja, Am

For Appellant: Shri S.C.Gupta (AR)For Respondent: Shri Vachaspati Tripathi (DR)
Section 143(3)Section 147Section 148

…ustan Lever Ltd. v. ACIT 268 ITR 332 (Bom.), CIT v. Shri Shailesh S.Shah in ITA No.1913 of 2013, order dated 30th September, 2015 (Bombay High Court), and on the judgment of the Hon’ble Supreme Court of India in the case of CIT v. Avadh Transformers (P.) Ltd. 51 Taxmann.com 369 (SC), wherein the judgment of the Hon’ble Allahabad High Court reported at 33 Taxmann.com 24 was upheld by the Hon’ble Supreme Court. 5. On the other hand, the learned Departmental Representative has supported the orders of the lower authorities and requested that the reopening should be held as valid. In response to our query that whethe…

Golden Tobacco Ltd ( Formerly Gtc Industries Ltd), Mumbai vs. Jt CIT (OSD) 8(1), Mumbai

In the result, both the appeals are allowed, on the grounds as discussed above

ITA 5858/MUM/2012[2005-06]Status: DisposedITAT Mumbai28 Oct 2015AY 2005-06

Bench: Shri Saktijit Dey, Jm & Shri Ashwani Taneja, Am

For Appellant: Shri S.C.Gupta (AR)For Respondent: Shri Vachaspati Tripathi (DR)
Section 143(3)Section 147Section 148

…ustan Lever Ltd. v. ACIT 268 ITR 332 (Bom.), CIT v. Shri Shailesh S.Shah in ITA No.1913 of 2013, order dated 30th September, 2015 (Bombay High Court), and on the judgment of the Hon’ble Supreme Court of India in the case of CIT v. Avadh Transformers (P.) Ltd. 51 Taxmann.com 369 (SC), wherein the judgment of the Hon’ble Allahabad High Court reported at 33 Taxmann.com 24 was upheld by the Hon’ble Supreme Court. 5. On the other hand, the learned Departmental Representative has supported the orders of the lower authorities and requested that the reopening should be held as valid. In response to our query that whethe…

CIT v. Avadh Transformers (P.) Ltd. (51 Taxmann.com 369) — Cited in 9 Judgments | BharatTax