CIT v. Jet Airways India Ltd.

321 ITR 236High Court2011#8833 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147 Section 148 Section 151 Section 2(40)

Issues it is cited on

section 147(1)section 115ja national faceless assessment centre tangible material faceless assessment reason to believe reopening of assessment section 254 section 115j notice under section 148 reassessment proceedings section 142

Judgments citing CIT v. Jet Airways India Ltd.

ABDUL HAMID ABDUL MAJID NATHANI ,MUMBAI vs. ACIT 22(1), MUMBAI, MAHARASHTRA

In the result, the appeal by the assessee is allowed

ITA 2528/MUM/2024[2012-13]Status: DisposedITAT Mumbai24 Nov 2025AY 2012-13

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalabdul Hamid Abdul Majid Nathani Flat No.3102, 31St Floor Kalapataru Heights, Dr. A.L. Nair Road Agripada, Mumbai - 400011 ............... Appellant Pan: Aabpn1625K V/S Assistant Commissioner Of Income Tax, – 22(1), Mumbai ……………… Respondent Mumbai.

For Appellant: Shri Dharan GandhiFor Respondent: Shri Surendra Mohan, Sr.DR

Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 250Section 3Section 68

…ne of contention for making the addition to the total income of the assessee under section 68 of the Act. We find that the addition is also in teeth of the decision of the Hon’ble Jurisdictional High Court in CIT v/s Jet Airways India Ltd., reported in [2011] 321 ITR 236 (Bom.), wherein it was held that if after issuing a notice under section 148, the AO accepts the contention of the assessee and holds that income, for which he had initially formed a reason to believe that it had escaped assessment, has, as a matter of fact, not escaped assessment, it is not open to the AO to independently assess some other incom…

MANGLA INTERNATIONAL PVT LTD ,MUMBAI vs. INCOME TAX OFFICER-3(2)(2), MUMBAI

In the result, the appeal by the assessee for the

ITA 1913/MUM/2024[2003-04]Status: DisposedITAT Mumbai06 Feb 2025AY 2003-04

Section 115Section 143(2)Section 144Section 147Section 148Section 250

…t under section 147 of the Act. Thus, it was submitted that\nthe AO had no jurisdiction to make the addition under section 147 of the\nAct, in view of the decision of the Hon'ble Jurisdictional High Court in CIT v/s\nJet Airways India Ltd., reported in [2011] 321 ITR 236 (Bom.).\nOn the other hand, the learned Departmental Representative\nvehemently relied upon the orders passed by the lower authorities and\nsubmitted that proceedings under section 147 of the Act were correctly\ninitiated by the AO in the present case.\nWe have considered the submissions of both sides and perused the\nmaterial available on record…

MANGLA INTERNATIONAL PVT LTD ,MUMBAI vs. INCOME TAX OFFICER-3(2)(2), MUMBAI

ITA 1912/MUM/2024[2002-03]Status: DisposedITAT Mumbai06 Feb 2025AY 2002-03

For Appellant: Revenue byFor Respondent: Date of Hearing – 12/11/2024

Section 115Section 143Section 143(2)Section 144Section 147Section 148Section 250

…ment under section 147 of the Act. Thus, it was submitted that the AO had no jurisdiction to make the addition under section 147 of the Act, in view of the decision of the Hon'ble Jurisdictional High Court in CIT v/s Jet Airways India Ltd., reported in [2011] 321 ITR 236 (Bom.). On the other hand, the learned Departmental Representative vehemently relied upon the orders passed by the lower authorities and submitted that proceedings under section 147 of the Act were correctly initiated by the AO in the present case. We have considered the submissions of both sides and perused the material available on record. It i…

MANGLA INTERNATIONAL PVT LTD ,MUMBAI vs. INCOME TAX OFFICER-3(2)(2), MUMBAI

ITA 1911/MUM/2024[2000-01]Status: DisposedITAT Mumbai06 Feb 2025AY 2000-01

Bench: Ms. Padmavathy S.Shri Sandeep Singh Karhail

For Appellant: Revenue byFor Respondent: Date of Hearing – 12/11/2024

Section 115Section 143(2)Section 144Section 147Section 148Section 250

…ment under section 147 of the Act. Thus, it was submitted that the AO had no jurisdiction to make the addition under section 147 of the Act, in view of the decision of the Hon'ble Jurisdictional High Court in CIT v/s Jet Airways India Ltd., reported in [2011] 321 ITR 236 (Bom.). 9. On the other hand, the learned Departmental Representative vehemently relied upon the orders passed by the lower authorities and submitted that proceedings under section 147 of the Act were correctly initiated by the AO in the present case. 10. We have considered the submissions of both sides and perused the material available on recor…

MANGLA INTERNATIONAL PVT LTD ,MUMBAI vs. INCOME TAX OFFICER -3(2)(2), MUMBAI

In the result, the appeal by the assessee for the

ITA 1910/MUM/2024[1999-2000]Status: DisposedITAT Mumbai06 Feb 2025AY 1999-2000

Section 115Section 143(2)Section 144Section 147Section 148Section 250

…t under section 147 of the Act. Thus, it was submitted that\nthe AO had no jurisdiction to make the addition under section 147 of the\nAct, in view of the decision of the Hon'ble Jurisdictional High Court in CIT v/s\nJet Airways India Ltd., reported in [2011] 321 ITR 236 (Bom.).\n\n9. On the other hand, the learned Departmental Representative\nvehemently relied upon the orders passed by the lower authorities and\nsubmitted that proceedings under section 147 of the Act were correctly\ninitiated by the AO in the present case.\n\n10. We have considered the submissions of both sides and perused the\nmaterial availabl…

JAY KISHORE CHOUBEY,RAIRANGPUR vs. ACIT, CIRCLE-1, ASANSOL

In the result, appeal of the assessee stands allowed

ITA 2/CTK/2023[2010-11]Status: DisposedITAT Cuttack29 Nov 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2010-2011 2011 Jay Jay Kishore Kishore Choubey, Choubey, Vs. Acit, Circle Acit, Circle-1, Asansol. Rairangpur Bazar, Rairangpur, Rairangpur Bazar, Rairangpur, Mayurbhanj. Pan/Gir No. Pan/Gir No.Acmpc 1759 N (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri Charan Das, Sr. Das, Sr. Dr Date Of Hearing : 29/11 11/2023 Date Of Pronouncement : 29/11 /11/2023 O R D E R Per Bench

For Appellant: Shri P.R.MohantyFor Respondent: Shri Charan Das, Sr

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK , CUTTACK (through virtual hearing) BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2010-2011 2011 Jay Jay Kishore Kishore Choubey, Choubey, Vs. ACIT, Circle ACIT, Circle-1, Asansol. Rairangpur Bazar, Rairangpur, Rairangpur Bazar, Rairangpur, Mayurbhanj. PAN/GIR No. PAN/GIR No.ACMPC 1759 N (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue by : Sh…

SATYEN SARAWAT L/H OF LATE SMT.ANJANA SARASWAT,KOLKATA vs. D.C.I.T.,CIRCLE-33, KOLKATA

ITA 2435/KOL/2019[2008-09]Status: DisposedITAT Kolkata31 Oct 2022AY 2008-09

Section 143(13)Section 147Section 148Section 54E

…no more survives and as such, re-assessment proceedings carried out by the ld. AO by issuing of such notice u/s. 148 of the Act are liable to be quashed. Reliance placed on the decision of Hon’ble Bombay High Court in the case of CIT Vs. Jet Airways India Ltd 321 ITR 236 (Bom.), judgments of the Hon’ble Supreme Court in the case of CIT Vs. Sun Engineering Works P.Ltd 198 ITR 297 and GKN Drive Shafts (i) Ltd Vs. ITO 259 ITR 29(Cal). 6. Per contra, the Ld. Departmental Representative opposed the submissions made by the Ld. Counsel for the assessee and supported the findings of both the lower authorities. 7. We ha…

SHRI ADITYA CHINDALIA ,KOLKATA vs. ITO, WARD - 34(2), KOLKATA

In the result, the appeal is allowed

ITA 2242/KOL/2018[2010-11]Status: DisposedITAT Kolkata28 Feb 2019AY 2010-11

Bench: Hon’Ble Shri S.S. Godara, Jm] I.T.A No. 2241/Kol/2018 Assessment Year : 2010-11 Smt. Laxmi Devi Chindalia Vs. I.T.O, Ward 34(2) Pan: Acopc8728P Kolkata (Appellant) (Respondent) I.T.A No. 2242/Kol/2018 Assessment Year : 2010-11 Shri Aditya Chindalia Vs. I.T.O, Ward 34(2) Pan: Afkpc6363F Kolkata (Appellant) (Respondent)

For Appellant: Shri S.S. Surana, FCA, ld. ARFor Respondent: Shri C.J. Singh, JCIT, ld. Sr.DR

Section 143(3)Section 69

…en the said addition is deleted, then, no further addition can be made in the reassessment proceedings. In this regard ld. Counsel for the assessee placed reliance on the decision of the Hon'ble Bombay High Court in the case of CIT vs. Jet Airways India Ltd., 331 ITR 326 (Bom), wherein the Hon'ble Bombay High Court held that if AO does not assess income for which reasons were recorded u/s 147 of the Act, he cannot assess other income u/s 147 of the Act. The Hon'ble Court observed that (i) S. 147 provides that the AO may assess the income which has escaped assessment "and also any other income chargeable to tax wh…

SMT. LAXMI DEVI CHINDALIA ,KOLKATA vs. ITO, WARD - 35(3), KOLKATA

In the result, the appeal is allowed

ITA 2241/KOL/2018[2010-11]Status: DisposedITAT Kolkata28 Feb 2019AY 2010-11

For Appellant: Shri S.S. Surana, FCA, ld. ARFor Respondent: Shri C.J. Singh, JCIT, ld. Sr.DR

Section 143(3)Section 69

RAJESH PRADHAN,JALPAIGURI vs. ITO, WARD - 1(3), JALPAIGURI , JALPAIGURI

In the result, the appeal is allowed

ITA 1587/KOL/2018[2008-09]Status: DisposedITAT Kolkata28 Feb 2019AY 2008-09

Bench: Shri S.S, Godaraassessment Year:2008-09 Rajesh Pradhan Income Tax Officer, बनाम / C/O Subash Agarwal & Ward-1(3), Central V/S. Assocaites, Siddha Gibson, Revenue Building, 1, Gibson Lane, Ssuite-213, Nayabasti, P.O. & 2Nd Floor, Kolkata-700069 Dist. Jalpaiguri, Pin- [Pan No.Akjpp 6193 N] 735101

Section 147Section 68

…en the said addition is deleted, then, no further addition can be made in the reassessment proceedings. In this regard ld. Counsel for the assessee placed reliance on the decision of the Hon’ble Bombay High Court in the case of CIT vs. Jet Airways India Ltd., 331 ITR 326 (Bom), wherein the Hon’ble Bombay High Court held that if AO does not assess income for which reasons were recorded u/s 147 of the Act, he cannot assess other income u/s 147 of the Act. The Hon’ble Court observed that (i) S. 147 provides that the AO may assess the income which has escaped assessment “and also any other income chargeable to tax wh…

SWARNASATHI ADVISORY SERVICES PVT. LTD., ,KOLKATA vs. ITO, WARD - 9(4), KOLKATA , KOLKATA

Appeal is allowed

ITA 1929/KOL/2018[2006-07]Status: DisposedITAT Kolkata04 Jan 2019AY 2006-07

Bench: Shri S.S, Godaraassessment Year:2006-07

Section 147Section 148Section 68

…en the said addition is deleted, then, no further addition can be made in the reassessment proceedings. In this regard ld. Counsel for the assessee placed reliance on the decision of the Hon’ble Bombay High Court in the case of CIT vs. Jet Airways India Ltd., 331 ITR 326 (Bom), wherein the Hon’ble Bombay High Court held that if AO does not assess income for which reasons were recorded u/s 147 of the Act, he cannot assess other income u/s 147 of the Act. The Hon’ble Court observed that (i) S. 147 provides that the AO may assess the income which has escaped assessment “and also any other income chargeable to tax wh…

SHRI HARTAJ SEWA SINGH,KOLKATA vs. ACIT(IT), CIRCLE - 1(1), KOLKATA, KOLKATA

Appeal is allowed

ITA 1524/KOL/2018[2010-11]Status: DisposedITAT Kolkata12 Oct 2018AY 2010-11

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1524/Kol/2018 Assessment Year : 2010-11

For Appellant: Shri S. M .Surana, AdvocateFor Respondent: Shri Robin Choudhury, Addl. CIT Sr.DR

Section 143(3)Section 68Section 69

…en the said addition is deleted, then, no further addition can be made in the reassessment proceedings. In this regard ld. Counsel for the assessee placed reliance on the decision of the Hon’ble Bombay High Court in the case of CIT vs. Jet Airways India Ltd., 331 ITR 326 (Bom), wherein the Hon’ble Bombay High 3 4 Shri Hartej Sewa Singh A.Yr. 2010-11 Court held that if AO does not assess income for which reasons were recorded u/s 147 of the Act, he cannot assess other income u/s 147 of the Act. The Hon’ble Court observed that (i) S. 147 provides that the AO may assess the income which has escaped assessment “and…

SANJU JALAN,KOLKATA vs. ITO, WARD 36(3), KOLKATA, KOLKATA

In the result, the appeal is allowed

ITA 634/KOL/2017[2012-13]Status: DisposedITAT Kolkata10 Jan 2018AY 2012-13

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 634/Kol/2017 Assessment Year : 2012-13

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Nicolas Murmu, Addl. CIT,Sr.DR

Section 132(4)Section 143(1)Section 147Section 148

…en the said addition is deleted, then, no further addition can be made in the reassessment proceedings. In this regard ld. Counsel for the assessee placed reliance on the decision of the Hon’ble Bombay High Court in the case of CIT vs. Jet Airways India Ltd., 331 ITR 326 (Bom), wherein the Hon’ble Bombay High Court held that if AO does not assess income for which reasons were recorded u/s 147 of the Act, he cannot assess other income u/s 147 of the Act. The Hon’ble Court observed that (i) S. 147 provides that the AO may assess the income which has escaped assessment “and also any other income chargeable to tax wh…