CIT v. Kelvinator of India Ltd.

Donaldson India Filters Systems Pvt. Ltd vs. DCIT, Circle 10(1)

…a number of cases decided by this court including in Haryana Acrylic Manufacturing Company v. The Commissioner of Income-tax IV and Anr. (2009) 308 ITR 38, Jindal Photo Films Ltd. v. Commissioner Income Tax (1998) 234 ITR 170 and CIT v. Kelvinator (2002) 256 ITR 1 (Del) (Full Bench). 18. In Jindal Photo Films Ltd. v. Commissioner Income Tax (supra), this court observed as under:- “It is also equally well settled that if a notice under section 148 has been issued without the jurisdictional foundation under section 147 being available to the Assessing Officer, the notice and the subsequent proceedings…

CIT vs. New Delhi Television Ltd

The appeal is disposed of, with no order as to costs

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…Page 24 of 25 19. In DLF Power Ltd.(supra), a similar reasoning and ratio was given and reference was made to the decision of a Full Bench of Delhi High Court in CIT vs. Kelvinator of India (2012) 256 ITR 1 (Del.) FB. In the said case, order of remand to the Commissioner of Income Tax for fresh decision was passed after noticing that the Tribunal had considered the question of bifurcation of interest income with reference to the deduction under Section 80IA. It was recorded that this bifurcation and the nature of income was accepted by the Tri…

CIT vs. New Delhi Television Ltd

The appeal is disposed of, with no order as to costs

…Page 24 of 25 19. In DLF Power Ltd.(supra), a similar reasoning and ratio was given and reference was made to the decision of a Full Bench of Delhi High Court in CIT vs. Kelvinator of India (2012) 256 ITR 1 (Del.) FB. In the said case, order of remand to the Commissioner of Income Tax for fresh decision was passed after noticing that the Tribunal had considered the question of bifurcation of interest income with reference to the deduction under Section 80IA. It was recorded that this bifurcation and the nature of income was accepted by the Tri…

Commissioner of Income Tax Delhi V vs. New Delhi Television Ltd

The appeal is disposed of, with no order as to costs

…Page 24 of 25 19. In DLF Power Ltd.(supra), a similar reasoning and ratio was given and reference was made to the decision of a Full Bench of Delhi High Court in CIT vs. Kelvinator of India (2012) 256 ITR 1 (Del.) FB. In the said case, order of remand to the Commissioner of Income Tax for fresh decision was passed after noticing that the Tribunal had considered the question of bifurcation of interest income with reference to the deduction under Section 80IA. It was recorded that this bifurcation and the nature of income was accepted by the Tri…

CIT vs. Usha International Ltd

…e Notes on accounts which were available to the Assessing Officer at the time of original assessment. Thus, it is a case of change of opinion and accordingly the ratio of the decision of Full Bench of this Court in CIT vs. Kelvinator of India Ltd., (2002) 256 ITR 1, which has been affirmed by Supreme Court in CIT vs. Kelvinator of India Ltd., (2010) 2 SCC 723, is applicable. 8. Section 147 of the Act reads as under:- “147. Income escaping assessment.--If the Assessing Officer, has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to…

CIT vs. Raj Kumar Mahajan

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

…d furnished documentary evidence or proof. The quantification of the claim was justified. This is a case of change of opinion and this is not permissible as held in CIT v. Kelvinator of India (2010) 320 ITR 561 (SC) and Kelvinator of India v. CIT (2002) 256 ITR 1 (DEL). The opinion of the Assessing Officer may have been legally erroneous but this cannot be a ground for initiation of re-assessment proceedings. An erroneous decision which is prejudicial to the Revenue can be revised but the said option was not exercised. 10. The appeal is accordingly dismissed. SANJIV KHANNA,J…

CIT vs. Dlf Power Ltd

Appeal is disposed of

…jurisdiction under Section 263 and disagree with the wrong order which is contrary to law. Pre- requisites and jurisdictional conditions under Section 263 are different from 147 of the Act. In Commissioner of Income-tax v. Kelvinator of India Ltd., [2002] 256 ITR 1(Del), it has held as under: “It is a well settled principle of law that what cannot be done directly cannot be done indirectly. If the Income-tax Officer does not possess the power of review, he cannot be permitted to achieve the said object by taking recourse to initiating a proceeding of reassessment or by way of rectification of mistake. I…

Commissioner of Income Tax vs. Citi Finance Consumer Finance Ltd

… 5# % 04.03.2011 Present: Ms. Prem Lata Bansal, Sr. Advocate with Mr. Deepak Anand, Jr. Advocate for the appellant/Revenue. Mr. C.S. Aggarwal, Sr. Advocate with Mr. Prakash Kumar, Advocate for the respondent/assessee. ## + CM APPL. 4377/2011 For the reasons stated in the application, the delay of 21 days in refilling the appeal is condoned. The application stands disposed of. ## ITA 447/2011 This appeal pertains to the assessment year 2001-02. Reassessment order was framed by the Assessing Officer under Section 143 (3) on 22<sup>nd</sup> March, 2004. However, thereafter, not…

Commissioner of Income Tax, Delhi VIII vs. Indian Farmers Fertilizers Co-Op. Ltd

The appeal stands disposed of accordingly

…for the respondent that the legal position with regard to initiation of proceedings under Section 148 is well settled and was considered in detail by a Full Bench of this Court in the case of Commissioner of Income Tax vs. Kelvinator of India Ltd., (2002) 256 ITR 1 (Del), wherein this Court after discussing at length the legal position and relying upon the decision of the Supreme Court in the case of Calcutta Discount Company Ltd. vs. ITO, (1961) 41 ITR 191 (SC) and various other authorities, held that mere change of opinion would not confer jurisdiction on the Assessing Officer to re- open the assessment…

Commissioner of Income Tax vs. Xerox Modicorp Limited

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

…e was no change of law and no material had come or record. Thus, the action of the AO for initiating the reassessment proceedings was held to be bad in law. The full Bench of the Hon‟ble Delhi High Court in the case of CIT Vs. Kelvinator of India Ltd., 256 ITR 1; again considered this issue. It was held that if an order had been passed without application of mind, the same could not confer jurisdiction upon the AO to reopen the proceeding without anything further, as the same could amount to giving premium to an authority exercising quasi judicial function to take benefit of its own wrong. Hence,…

Commissioner of Income Tax vs. Xerox Modicorp Limited

Appeals are dismissed

…d happened. There was no change of law and no material had come or record. Thus, the action of the AO for initiating the reassessment proceedings was held to be bad in law. Bench of the Hon'ble Delhi High Court in the case of CIT Vs. Kelvinator of India Ltd., 256 ITR 1; again considered this issue. It was held that if an order had been passed without application of mind, the same could not confer jurisdiction upon the AO to reopen the proceeding without anything further, as the same could amount to giving premium to an authority exercising quasi judicial function to take benefit of its own wrong. Hence, section 1…

Commissioner of Income Tax Central I vs. Xerox Modicorp Ltd

Appeals are dismissed

…d. There was no change of law and no material had come or record. Thus, the action of the AO for initiating the reassessment proceedings was held to be bad in law. The full Bench of the Hon'ble Delhi High Court in the case of CIT Vs. Kelvinator of India Ltd., 256 ITR 1; again considered this issue. It was held that if an order had been passed without application of mind, the same could not confer jurisdiction upon the AO to reopen the proceeding without anything further, as the same could amount to giving premium to an authority exercising quasi judicial function to take benefit of its own wrong. Hence, section 1…

Commissioner of Income Tax vs. Xerox Modicorp Limited

Appeals are dismissed

…e was no change of law and no material had come or record. Thus, the action of the AO for initiating the reassessment proceedings was held to be bad in law. The full Bench of the Hon‟ble Delhi High Court in the case of CIT Vs. Kelvinator of India Ltd., 256 ITR 1; again considered this issue. It was held that if an order had been passed without application of mind, the same could not confer jurisdiction upon the AO to reopen the proceeding without anything further, as the same could amount to giving premium to an authority exercising quasi judicial function to take benefit of its own wrong. Hence,…

Commissioner of Income Tax vs. Honda Siel Power Products Ltd

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE V.K. JAIN

…Max India Ltd: 295 ITR 282(SC); 3) Hari Irion Trading Company v. Commissioner of Income- tax: 263 ITR 437 (P&H); 4) Commissioner of Income-tax v. Eicher Limited: 294 ITR 310 (Delhi); 5) Commissioner of Income-tax v. Kelvinator of India Limited: 256 ITR 1 (FB) (Del); 6) Godrej Agrovet Limited v. Assistant Commissioner of Income-tax and Others: 290 ITR 252 (Bom). ITA Nos.1376/09&1382/09 Page No.11 of 20 14. Let us first examine the decisions cited by the learned counsel for the respondent / assessee. The Punjab & Haryana High Court in the case of Max India Limited (supra) took the…

Commissioner of Income Tax vs. Goetze (India) Ltd

The appeal is dismissed

Bench: The Tribunal Was As To Whether Certain Prior Period Expenses Amounting To Rs75,96,534/- Had Been Rightly Disallowed By The Assessing Officer & Confirmed By The Commissioner Of Income Tax 2010:Dhc:317-Db

…very same record as has been the subject matter of the completed assessment proceedings. 10. We find that there appears to be some conflict between the decision in C lid d Ph d Fi L d ( ) d C i i f I 2010:DHC:317-DB Tax v. Kelvinator of India Ltd.: 256 ITR 1(Del), which was a Full Bench decision of this Court. In the Full Bench decision, it was specifically observed that when a regular order of assessment is passed in terms of Section 143(3) a presumption can be raised that such an order has been passed on application of mind. It was also pointed out that a presumption could also be raised to the…