What is CIT v. India Cements Ltd. authority for?

Reassessment proceedings are invalid if based solely on a change of opinion without fresh tangible material, especially after the first proviso to Section 147 is invoked.

How many judgments cite CIT v. India Cements Ltd.?

31 judgments on BharatTax cite CIT v. India Cements Ltd. (424 ITR 410), spanning 2021 to 2025.

Which sections of the Income Tax Act does CIT v. India Cements Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 133A, Section 139, Section 142(1).

CIT v. India Cements Ltd. (424 ITR 410)

Tanvi Sandeep Mathur, Ahmedabad vs. The DCIT, Circle-7(1), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 20/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2011-12

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

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 151(2)Section 54

…6 (Gujarat) 9) Hon’ble Gujarat High Court in the case of Vodafone West Ltd. vs. Assistant Commissioner of Income-tax (2013) 354 ITR 572 (Gujarat) 10) Hon’ble High Court of Madras in the case of Commissioner of Income-tax, Chennai vs. India Cements Ltd. [2020] 424 ITR 410 (Madras) 11) Hon'ble High Court of Bombay in the case of Idea Cellular Ltd. vs. Deputy Commissioner of Income Tax [2008] 301 ITR 407 (Bom) 12) Hon'ble ITAT Ahmedabad Bench in the case of CD. Singh vs. Income-tax Officer (2010) 129 TTJ 495 13) Hon'ble ITAT Ahmedabad in the case of Mrs. Sejal J. Panchal v. Income-tax Officer. Ward-10(4), Ahmedabad…

M/S Rajasthan State Road Development & Construction Corporation Ltd., Setu Bhawan, Jhalana Doongri, Jaipur vs. DCIT, Circle-6, Jaipur

In the result, appeal of the assessee is allowed

ITA 150/JPR/2023[2010-11]Status: DisposedITAT Jaipur28 Jun 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. A. S. Nehara (Addl. CIT)

Section 143(3)Section 147Section 80Section 801ASection 801A(4)Section 80I

…the issues raised. Therefore, as there is change of opinion in issuing the impugned notice having regard to the opinion framed while passing the assessment order u/s 143(3), the AO would cease to have any reason to believe. CIT Vs. India Cements Ltd. (2019) 181 DTR 105 (Mad.) (HC) 8 M/s Rajasthan State Road Development & Construction Corporation Ltd., Jaipur vs. DCIT All material being present with the AO while making original assessment under sec. 143(3), in the absence of any fresh material, reopening of assessment beyond four years was based on change of opinion, hence bad in law. There is no case that ass…

Jai Deep Singh, Jaipur vs. Income Tax Officer, Ward-7-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1030/JPR/2018[2007-08]Status: DisposedITAT Jaipur02 Jun 2021AY 2007-08

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (ACIT) a

Section 143(3)Section 147Section 148

…3), then reopening the case on same issue beyond four years amounts to change of opinion which is illegal and bad in law for which reliance was placed on the following cases:- • ACIT Vs. Marico Ltd. (2020) 190 DTR 109 (SC) • CIT Vs. India Cements Ltd. (2019) 181 DTR 105 (Mad.) (HC) In view of above, notice issued u/s 148 and consequent assessment framed u/s 147 is illegal and bad in law and the same be quashed. 9. Per contra, the ld. DR has relied on the findings of the lower authorities and our reference was drawn to the findings of the ld. CIT(A) which are contained at para 4.3.2 to 4.4 of his order which re…