CIT v. Kelvinator (India)

228 CTR 488Supreme Court of India2010#9078 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 143(3)Section 147Section 148Section 10Section 10(34)Section 143(2)Section 144Section 144B

Issues it is cited on

kelvinatormere change of opinionchange of opinionreason to believereassessment proceedingssection 148section 147section 143(3)indiatotal incomesection 14

Judgments citing CIT v. Kelvinator (India)

ADHI KUMARA GURU,CHENNAI vs. DCIT, NCC-22(1), CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 120/CHNY/2025[2014-15]Status: DisposedITAT Chennai05 Jan 2026AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaमाननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी अिमताभ शु"ा, लेखा सद" के सम"

For Appellant: Mr. P.M. Kathir, Advocate for Mr.G.Baskar, AdvocateFor Respondent: Ms. R Anitha, Addl.CIT
Section 143(2)Section 143(3)Section 147Section 148Section 54F

…ner of Income Commissioner of Income- tax, Delhi vs. Kelvinator of India Ltd. [2010] 187 Taxman 312 tax, Delhi vs. Kelvinator of India Ltd. [2010] 187 Taxman 312 tax, Delhi vs. Kelvinator of India Ltd. [2010] 187 Taxman 312 (SC)/[2010] 320 ITR 561 (SC)/[2010] 228 CTR 488 (SC)[18 (SC)/[2010] 320 ITR 561 (SC)/[2010] 228 CTR 488 (SC)[18 (SC)/[2010] 320 ITR 561 (SC)/[2010] 228 CTR 488 (SC)[18-01- 2010] held as under: 4. On going through the changes, quoted above, made to section 4. On going through the changes, quoted above, made to section 4. On going through the changes, quoted above, made to section 147 of the Ac…

L.H SUGAR FACTORIES LTD.,PILIBHIT vs. DY. COMMISSIONER OF INCOME TAX, BAREILLY

In the result, the appeal is partly allowed for statistical purposes

ITA 194/LKW/2020[2012-13]Status: DisposedITAT Lucknow15 Oct 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143Section 143(3)Section 147Section 148Section 151

…ithout independent application of mind and without absence of satisfaction of the Assessing Officer leading to independent belief of the Assessing Officer; were invalid. The learned A.R. for the assessee also drew support from CIT vs. Kelvinator of India Ltd. 228 CTR 488 (SC) for the proposition that reassessment proceedings based on “change of opinion” were invalid and that reasons recorded must have a live link with the formation of belief. (D.3) On merits, learned A.R. for the assessee submitted that the addition has been made on the basis of lack of understanding of Keyman Insurance Policies. Under this poli…

SUNIL UTTAM KAKADE,PUNE vs. ITO WARD 4(3) PUNE, PUNE

In the result appeal of the assessee is partly allowed

ITA 2251/PUN/2024[2017-18]Status: DisposedITAT Pune30 Jul 2025AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं./Ita No.2251/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sunil Uttam Kakade, V The Income Tax Officer, Roopm No.7, Bldg. No.4, S. Ward-8(3), Pune. Ashok Nagar Pimpri, Kalewadi B.O, Pune – 411017. Maharashtra. Pan: Aospk4472L Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Akhilesh Srivastva –Addl.Cit(Dr) Date Of Hearing 09/07/2025 Date Of Pronouncement 30/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Assessee Has Filed An Appeal Against The Order Of Ld.Commissioner Of Income Tax (Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 31.10.2023 For A.Y.2017-18, Emanating From The Order U/S.147 R.W.S 144 Read With Section 144B Of The Act, Dated 29.03.2022. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(2)Section 144(1)(b)Section 144BSection 147Section 148Section 250Section 69A

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2251/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sunil Uttam Kakade, V The Income Tax Officer, Roopm No.7, Bldg. No.4, s. Ward-8(3), Pune. Ashok Nagar Pimpri, Kalewadi B.O, Pune – 411017. Maharashtra. PAN: AOSPK4472L Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri Akhilesh Srivastva –Addl.CIT(DR) Date of hearing 09/07/2025 Date of pronouncement 30/07/2025 आदेश/…

M/S KAMUTHI AGRICULTURAL PRODUCTS CO OPERATIVE MARKETING SOCIETY LIMITED,RAMNAD vs. ITO WARD 1 (1), RAMANATHAPURAM

ITA 414/CHNY/2018[2009-10]Status: DisposedITAT Chennai18 Nov 2022AY 2009-10

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.414/Chny/2018 िनधा"रण वष" /Assessment Year: 2009-10 V. M/S.Kamuthi Agricultural Producers The Income Tax Officer, Co-Operative Marketing Society Ltd., Ward-1 (1), 5/206, Thiruchuli Road, Kamuthi, Ramanathapuram. Ramanathapuram District-623 603. [Pan: Aaaaa 0334 J] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Mr. AR.V.Sreenivasan
Section 143(3)Section 147Section 148Section 80P(2)Section 80P(2)(a)

…d Nos.1- 4 of the assessee’s appeal is validity of re-opening of assessment u/s.147 of the Act. The Ld.Counsel for the assessee referring to the decision of the Hon’ble Supreme Court in the case of CIT, Delhi v. Kelvinator of India Ltd., reported in [2010] 228 CTR 488 submitted that the assessment cannot be re-opened on the ground of ‘change of opinion’, where the AO has considered the issue in the original assessment proceedings and has allowed the claim, then on very same issue the assessment cannot be re- opened. He further submitted that the issue of deduction u/s.80P(2) of the Act, has been considered in…

HISTORIC TBS ASIA LLC,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 1274/DEL/2015[2007-08]Status: DisposedITAT Delhi11 Mar 2022AY 2007-08

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Ms. Anupama Anand, CIT-DR
Section 143(3)Section 144CSection 147Section 148Section 199Section 234BSection 27i

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 1274/DEL/2015 [A.Y 2007-08] Historic TBS Asia LLC Vs. The Dy. C.I.T. [Formerly Turner Broadcasting System Circle 21(2) Asia Pacific Inc.] New Delhi C/o Pricewater House Coopers Pvt Ltd Sucheta Bhawan, Gate No. 2, 1st Floor 11A, Vishnu Digamber Marg, New Delhi PAN: AABCT 6252 D (Applicant) (Respondent) Assessee By : Shri Ravi Sharma, Adv Department By : Ms. Anupama Anand, CIT-DR Date of Hearing : 07.03.2022 Date of Pronouncement : 11.03.2022 ORDER…

DCIT, GURGAON vs. ORIENT CRAFT LTD., NEW DELHI

In the result, appeal of the Department dismissed

ITA 710/DEL/2017[2006-07]Status: DisposedITAT Delhi25 Feb 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Shailesh Gupta, AdvocateFor Respondent: Ms. Pramita M. Biswas. CIT-DR
Section 10BSection 143(3)Section 147Section 148

…erefore, it is a case of mere change of opinion. No new material have been considered by the A.O. The assessee relied upon Judgment of the Honb’le Supreme Court in the 3 ITA.No.710/Del./2017 M/s. Orient Craft Ltd., New Delhi. case of Kelvinator of India Ltd., 228 CTR 488. It was also submitted that A.O. has not disposed of objections filed by the assessee against the reopening of the assessment. 4. The Ld. CIT(A) found the contention of assessee to be correct. The assessee filed objections to the re- assessment proceedings. The Ld. CIT(A) found that the objections raised by the assessee against the re-assessment…

SANATAN DHARAM SHIKSHA SAMITTEE,HARYANA vs. ITO (EXEMPTIONS), ROHTAK

In the result, appeal of the assessee is allowed

ITA 871/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Nov 2019AY 2010-11

Bench: Shri Amit Shukla & Shri O.P.Meenaआ.अ.सं././././I.T.A No.871/Del/2017 "नधा"रण वष"/Assessment Year: 2010-11 Sanatan Dharam Shiksha Vs. Income Tax Officer Samittee, (Exemption), Rohtak. C/S. S. D. Public School, Narwana, Distt. Jind, Haryana- 126116. [Pan: Aaets 6172 P] अपीलाथ" / Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148

…Sanatan Dharam Shiksha Samittee Vs. ITO,(E), Rohtak/ITA No.871/Del/2017 for A.Y. 2010-11 Page 1 of 18 आयकरअपील"यअ"धकरण, "द"ल" "यायपीठ ‘जी’, नई "द"ल" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं././././I.T.A No.871/Del/2017 "नधा"रण वष"/Assessment Year: 2010-11 Sanatan Dharam Shiksha Vs. Income Tax Officer Samittee, (Exemption), Rohtak. C/s. S. D. Public School, Narwana, Distt. Jind, Haryana- 126116. [PAN: AAETS 6172 P] अपीलाथ" / Appellant ""यथ"/Respondent Ms. Rano Jain, Advocate, Ms. Mansi "नधा"रतीक"ओरसे /A…

M/S FRIENDS CONSTRUCTION CO,JANJGIR-CHAMPA (C.G.) vs. THE INCOME TAX OFFICER, WARD-2(2), BILASPUR(CG)

In the result, appeal of the assessee is allowed

ITA 83/BIL/2016[2007-08]Status: DisposedITAT Raipur17 Jan 2019AY 2007-08

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 83/Rpr/2016 धनधाारण वषा / Assessment Year : 2007-08 M/S. Friends Construction Co. Sabji Market, P.O. Akaltara, Dist.- Janjgir- Champa (Cg) Pin-495552 Pan : Aabff5381J .......अपीलाथी / Appellant बनाम / V/S. The Income Tax Officer, Ward 2(2), Bilaspur (Cg) ……प्रत्यथी / Respondent Assessee By : Shri G.S. Agrawal Revenue By : Shri D.K. Jain

For Appellant: Shri G.S. AgrawalFor Respondent: Shri D.K. Jain
Section 142(1)Section 143(3)Section 147Section 148Section 194ASection 40

…er. In such circumstances, re-assessment proceedings are bad in law and liable to be quashed. 4.1 The Ld. AR of the assessee has placed reliance on the decision of the Hon‟ble Supreme Court of India in the case of CIT Vs. Kelvinator on India Ltd. reported as 228 CTR 488 (SC) wherein it has been held that after 1st April, 1989 AO has power to reopen the assessment u/s.147 provided AO has reason to believe that income has escaped assessment and there is tangible material to come to the conclusion that there is escapement of income. Mere “change of opinion” cannot be per se be reason to re-open. In the case of Manj…

DY.C.I.T. 1, BHILAI(CG) vs. M/S RAVI SHREE NARAYAN TRANSPORT, BHILAI(CG)

In the result, both the appeals of the revenue are dismissed

ITA 200/BIL/2014[2009-10]Status: DisposedITAT Raipur15 Jan 2018AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.S.Rao, ARFor Respondent: Shri Sanjay Kumar, DR
Section 143(3)Section 40Section 68

…the details for consideration, rather the AO in reassessment proceedings has endorsed the fact that the assessee has furnished the details and considered the same. The CIT(A) following the decision of Hon’ble Supreme Court in the CIT vs. Kelvinator (India), 228 CTR 488 and CIT vs. Usha International Ltd., 253 CTR (Del) 113 quashed the reassessment order were initiated on the basis of change of opinion. 10. Hence, the department is in appeal before us. 11. We have heard the rival submissions, perused the orders of lower authorities and materials available on record. The undisputed facts of the case are that…

DY.C.I.T. 1, BHILAI(CG) vs. M/S RAVI SHREE NARAYAN TRANSPORT, BHILAI(CG)

In the result, both the appeals of the revenue are dismissed

ITA 199/BIL/2014[2008-09]Status: DisposedITAT Raipur15 Jan 2018AY 2008-09

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.S.Rao, ARFor Respondent: Shri Sanjay Kumar, DR
Section 143(3)Section 40Section 68

…the details for consideration, rather the AO in reassessment proceedings has endorsed the fact that the assessee has furnished the details and considered the same. The CIT(A) following the decision of Hon’ble Supreme Court in the CIT vs. Kelvinator (India), 228 CTR 488 and CIT vs. Usha International Ltd., 253 CTR (Del) 113 quashed the reassessment order were initiated on the basis of change of opinion. 10. Hence, the department is in appeal before us. 11. We have heard the rival submissions, perused the orders of lower authorities and materials available on record. The undisputed facts of the case are that…

THE DY. CIT- 1,, DURG(CG) vs. M/S. RAVI SHREE NARAYAN TRANSPORT,, BHILAI(CG)

In the result, both the appeals of the revenue are dismissed

ITA 116/BIL/2014[2010-11]Status: DisposedITAT Raipur15 Jan 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.S.Rao, ARFor Respondent: Shri Sanjay Kumar, DR
Section 143(3)Section 40Section 68

…the details for consideration, rather the AO in reassessment proceedings has endorsed the fact that the assessee has furnished the details and considered the same. The CIT(A) following the decision of Hon’ble Supreme Court in the CIT vs. Kelvinator (India), 228 CTR 488 and CIT vs. Usha International Ltd., 253 CTR (Del) 113 quashed the reassessment order were initiated on the basis of change of opinion. 10. Hence, the department is in appeal before us. 11. We have heard the rival submissions, perused the orders of lower authorities and materials available on record. The undisputed facts of the case are that…

MAHENDRA C. GALA,MUMBAI vs. ASST CIT 19(3), MUMBAI

ITA 6590/MUM/2013[2002-03]Status: DisposedITAT Mumbai14 Oct 2015AY 2002-03
For Appellant: Shri Rajesh SanghaviFor Respondent: Shri Maurya Pratap-(DR)
Section 143(1)Section 143(3)Section 147Section 148Section 254(1)

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, बी बी खंडपीठ खंडपीठ मुंबई मुंबई आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण बी बी खंडपीठ खंडपीठ मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“B”,BENCH सव"ी राजे"",लेखा सद"य एवं एवं शि"जीत डे, "याियक सद"य एवं एवं Before S/Sh. Rajendra,Accountant Member & Shaktijit Dey,Judicial Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.6590/Mum/2013,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2002-03 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Mahendra C. Gala ACIT-19(3) R. Sanghvi & Co. Room No.305, 3rd Floor CA’s , 104 Rizvi Chambers, No.2 Vs Piramal Chambers Jain Mandir Marg Mumbai-400 012.…