CIT v. First

241 ITR 248High Court2000#8513 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 11Section 11(1)Section 11(1A)Section 11(2)Section 11(5)Section 12AASection 143(1)Section 143(3)

Issues it is cited on

section 11(2)(a)application of income for charitable purposessection 60section 11(5)first proviso to section 147beyond four yearsaccumulation of incomefresh tangible materialrectification u/s 154full and true disclosuresection 11(1)(a)section 151(1)

Judgments citing CIT v. First

DEPUTY COMMISSIONER OF INCOME TAX, YAMUNANAGAR vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 833/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

…Court in the case of CIT vs. PVS Beedies Pvt. Ltd. (237 ITR 13) holding that reopening on the basis of error pointed out by the audit partywas valid. Similar was the decision of Hon’ble Madras High Court in the case of CIT vs. First leasing Co. of India Ltd. (241 ITR 248).In the case of Raymond Woollen Mills Ltd. vs ITO (236 ITR 34), it was held by Hon’ble Supreme Court that in determining whether the commencement of reassessment proceedings was valid, it has only to be seen whether there was, prima-facie, some material on the basis of which the department could reopen the case. The sufficiency or correctness of…

DCIT vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 832/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

…Court in the case of CIT vs. PVS Beedies Pvt. Ltd. (237 ITR 13) holding that reopening on the basis of error pointed out by the audit partywas valid. Similar was the decision of Hon’ble Madras High Court in the case of CIT vs. First leasing Co. of India Ltd. (241 ITR 248).In the case of Raymond Woollen Mills Ltd. vs ITO (236 ITR 34), it was held by Hon’ble Supreme Court that in determining whether the commencement of reassessment proceedings was valid, it has only to be seen whether there was, prima-facie, some material on the basis of which the department could reopen the case. The sufficiency or correctness of…

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 825/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

…Court in the case of CIT vs. PVS Beedies Pvt. Ltd. (237 ITR 13) holding that reopening on the basis of error pointed out by the audit partywas valid. Similar was the decision of Hon’ble Madras High Court in the case of CIT vs. First leasing Co. of India Ltd. (241 ITR 248).In the case of Raymond Woollen Mills Ltd. vs ITO (236 ITR 34), it was held by Hon’ble Supreme Court that in determining whether the commencement of reassessment proceedings was valid, it has only to be seen whether there was, prima-facie, some material on the basis of which the department could reopen the case. The sufficiency or correctness of…

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 824/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

…Court in the case of CIT vs. PVS Beedies Pvt. Ltd. (237 ITR 13) holding that reopening on the basis of error pointed out by the audit partywas valid. Similar was the decision of Hon’ble Madras High Court in the case of CIT vs. First leasing Co. of India Ltd. (241 ITR 248).In the case of Raymond Woollen Mills Ltd. vs ITO (236 ITR 34), it was held by Hon’ble Supreme Court that in determining whether the commencement of reassessment proceedings was valid, it has only to be seen whether there was, prima-facie, some material on the basis of which the department could reopen the case. The sufficiency or correctness of…

M/S DEORA ELECTRIC WORKS,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD

In the result, both appeals i

ITA 99/ALLD/2020[2009-10]Status: DisposedITAT Allahabad27 Dec 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 1Section 143(3)Section 148Section 250

…IT (2004) 265 ITR 401 (Alld) iv. CIT vs. P.V.S. Beedies Private Limited (1999) 237 ITR 13 (SC). v. CIT vs. Abhoji Rao Phalke 156 ITR 604 1995(MP) vi. Vashishtha Bhargav vs. ITO, (1975) 99 ITR (148) Delhi. vii. CIT vs. First Leasing Co. of India Limited (2000) 241 ITR 248 (Madras). viii. Bharat Ply Wood and Timber Products Limited vs. CIT (1992) 198 ITR 692 (Kerela) xi. New Light Trading Co. vs. CIT (2002) 256 ITR 391 (Delhi). The ld. DR pointed out that in all these judgments, it had been held that an audit objection can constitute information on the basis of which re-assessment proceeding could be initiated. Tha…

DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD vs. M/S DEORA ELECTRIC WORKS, ALLAHABAD

In the result, both appeals i

ITA 101/ALLD/2020[2009-10]Status: DisposedITAT Allahabad27 Dec 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 1Section 143(3)Section 148Section 250

…IT (2004) 265 ITR 401 (Alld) iv. CIT vs. P.V.S. Beedies Private Limited (1999) 237 ITR 13 (SC). v. CIT vs. Abhoji Rao Phalke 156 ITR 604 1995(MP) vi. Vashishtha Bhargav vs. ITO, (1975) 99 ITR (148) Delhi. vii. CIT vs. First Leasing Co. of India Limited (2000) 241 ITR 248 (Madras). viii. Bharat Ply Wood and Timber Products Limited vs. CIT (1992) 198 ITR 692 (Kerela) xi. New Light Trading Co. vs. CIT (2002) 256 ITR 391 (Delhi). The ld. DR pointed out that in all these judgments, it had been held that an audit objection can constitute information on the basis of which re-assessment proceeding could be initiated. Tha…

DR BATRAS POSITIVE HEALTH CLINIC PRIVATE LIMITED,MUMBAI vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE

In the result, all the appeals of the assessee

ITA 2748/MUM/2023[2011-12]Status: DisposedITAT Mumbai29 Dec 2023AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Ita Nos. 2748, 2747 & 2761/Mum/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 Dr Batras Positive Health Clinic Cit(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2Nd Floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 Pan No. Aabcd 3857 G Appellant Respondent

For Appellant: Mr. Yogesh A. Thar, Mr. ChaitanyaFor Respondent: Mr. Ashok Kumar Ambastha, Sr
Section 143(2)Section 147Section 16(2)

…and This distinction between interpreting the law and This distinction between interpreting the law and further emphasized in CIT communicating its existence communicating its existence has been further emphasized in vs. First Leasing Co. of India Ltd. (2000) 241 ITR 248 (Mad). vs. First Leasing Co. of India Ltd. (2000) 241 ITR 248 (Mad). vs. First Leasing Co. of India Ltd. (2000) 241 ITR 248 (Mad). DR Batras Positive Health Clinic Pvt. Ltd.. 14 DR Batras Positive Health Clinic Pvt. Ltd.. ITA Nos. 2748, 2747 & 2761/Mum/2023 ITA Nos. 2748 7.1.6 In essence, the In essence, the Hon’ble Court has clarified that ini…

DR BATRAS POSITIVE HEALTH CLINIC PRIVATE LIMITED,MUMBAI vs. CIT(A), NFAC, NATIONAL FACELESS APPEAL CENTRE

In the result, all the appeals of the assessee

ITA 2747/MUM/2023[AY 2012-13]Status: DisposedITAT Mumbai29 Dec 2023

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Ita Nos. 2748, 2747 & 2761/Mum/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 Dr Batras Positive Health Clinic Cit(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2Nd Floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 Pan No. Aabcd 3857 G Appellant Respondent

For Appellant: Mr. Yogesh A. Thar, Mr. ChaitanyaFor Respondent: Mr. Ashok Kumar Ambastha, Sr
Section 143(2)Section 147Section 16(2)

…and This distinction between interpreting the law and This distinction between interpreting the law and further emphasized in CIT communicating its existence communicating its existence has been further emphasized in vs. First Leasing Co. of India Ltd. (2000) 241 ITR 248 (Mad). vs. First Leasing Co. of India Ltd. (2000) 241 ITR 248 (Mad). vs. First Leasing Co. of India Ltd. (2000) 241 ITR 248 (Mad). DR Batras Positive Health Clinic Pvt. Ltd.. 14 DR Batras Positive Health Clinic Pvt. Ltd.. ITA Nos. 2748, 2747 & 2761/Mum/2023 ITA Nos. 2748 7.1.6 In essence, the In essence, the Hon’ble Court has clarified that ini…

ACIT, NCC-22,, TAMBARAM vs. SHRI KAMAL CHILAKA,, KANATHUR

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

ITA 3394/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 May 2023AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri AR.V. Sreenivasan, Addl.CITFor Respondent: Shri S. Sridhar, Advocate
Section 143(3)Section 147Section 148Section 28

…very reasons recorded as noted above, the AO has applied his mind while recording reason and formed a reasonable belief for reopening of assessment and this view is affirmed by Jurisdictional High Court in the case of CIT vs. First Leasing Co. of India Ltd., 241 ITR 248 (2000), wherein Hon’ble High Court has held as under: “However, if the audit party has merely drawn the attention of the ITO to the existence of the law, the opinion of the audit party would be regarded as information”…. If the statutory conditions prescribed under section 147(b) are satisfied, it is permissible for the department to invoke the r…

M/S. ELLORE JEWEL PLACE,BANGALORE vs. ITO-WARD-5(2)(1), BANGALORE

In the result, the appeal of the assessee firm is

ITA 1646/BANG/2016[2012-13]Status: DisposedITAT Bangalore02 Dec 2016AY 2012-13

Bench: Shri George George Km/S. Ellore Jewel Palace, Vs. The Income Tax Officer, No. 620, Avenue Road, Ward-2(2), Bengaluru Bengaluru – 560 002. Now: Ward-5(2)(1), Pan : Aaafe3111A Bengaluru

For Appellant: Shri. H. N. Kincha, CAFor Respondent: Shri. Saravanan B, Addl. CIT
Section 133ASection 14Section 143(1)Section 148

…elied on. However, availability of other routes like rectification/revision is not a bar to issue notice u/iel Power Products Ltd. v. DCIT & Anr. (Del) 52 DTR 253 and SLP dismissed 2011-TIOL-72-SC-IT. In the case of CIT V. First Leasing Co. of India Ltd (Mad) 241 ITR 248, it wass held on change of opinion- Bar to re-assessment only if opinion was in respect of the assessment year in question. The facts were already before the assessing authority for preceding year and view taken thereon, is irrelevant – Reopening upheld: ACIT v . Mahindra Holidays & Resorts (India) Ltd [ITAT SB-Chennai) 03 ITR (Trib) 600. 7.4. Wh…

DCIT, NEW DELHI vs. M/S. LANDBASE INDIA LTD., NEW DELHI

In the result, cross objections of the

ITA 4847/DEL/2009[2003-04]Status: DisposedITAT Delhi15 Jun 2016AY 2003-04

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rohit Jain, AdvFor Respondent: Smt. Sulekha Verma, CIT-DR
Section 143(3)Section 147Section 148

…f decisions including decision of Hon'ble Supreme Court in the case of P.V.S. Beedies Pvt. Ltd 237 ITR 13 [SC] & decision in the case of Ess Kay Engg. Com. (P) Ltd 247 ITR818 [sc] and Hon'ble High Court of Madras in the case of First Leasing Co. of India Ltd 241 ITR 248 21 CO No. 328/Del/2009 & 111/2010 [Madras] and vehemently contended that after considering the ratio of [supra], it was held that the audit report has to be construed as if relevant provision of law had been brought to ITO’s notice, then the said report constituted information within the meaning of section 147(b) of the Act. She also contended…

DCIT, NEW DELHI vs. M/S. LANDBASE INDIA LTD, NEW DELHI

In the result, cross objections of the

ITA 3549/DEL/2009[2001-02]Status: DisposedITAT Delhi15 Jun 2016AY 2001-02

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rohit Jain, AdvFor Respondent: Smt. Sulekha Verma, CIT-DR
Section 143(3)Section 147Section 148

…f decisions including decision of Hon'ble Supreme Court in the case of P.V.S. Beedies Pvt. Ltd 237 ITR 13 [SC] & decision in the case of Ess Kay Engg. Com. (P) Ltd 247 ITR818 [sc] and Hon'ble High Court of Madras in the case of First Leasing Co. of India Ltd 241 ITR 248 21 CO No. 328/Del/2009 & 111/2010 [Madras] and vehemently contended that after considering the ratio of [supra], it was held that the audit report has to be construed as if relevant provision of law had been brought to ITO’s notice, then the said report constituted information within the meaning of section 147(b) of the Act. She also contended…

ITO 3(1)(4), MUMBAI vs. EVERLON SYNTHETICS P.LTD, MUMBAI

In the result, the appeal filed by the Revenue in ITA N0

ITA 6965/MUM/2013[2006-07]Status: DisposedITAT Mumbai23 May 2016AY 2006-07

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 6965/Mum/2013 ("नधा"रण वष" / Assessment Year : 2006-07) Income Tax Officer 3(1)(4), M/S Everlon Synthetics बनाम/ R. No. 666, Pvt. Ltd., V. Aayakar Bhawan,M.K. Road, 67, Regent Chambers, Mumbai – 400 020. 208 Nariman Point, Mumbai – 400 021 "थायी लेखा सं./Pan : Aaace0860H (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

Section 115JSection 139Section 143(3)Section 147Section 148Section 148(2)

…rpretation of law which is exceeding their jurisdiction. Thus, rather the case quoted by the ld DR supports in principle the proposition of law followed by us in this decision. j) Hon’ble Madras High Court CIT v. First Leasing Company of India Limited (2001) 241 ITR 248(Mad.)- In this case the audit party has raised objection on factual issue and there is no audit opinion based on interpretation of law and hence the Hon’ble Madras High Court upheld the re-opening u/s 147/148 of the Act . In-fact this case supports in principle the proposition of law followed by us in this decision. This disposes of ground no 1…