CIT v. Kelvinator of India Ltd.

320 ITR 561Supreme Court of India2010#18 most cited

What is CIT v. Kelvinator of India Ltd. authority for?

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

1,673

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. Kelvinator of India Ltd. · Kelvinator of India · Section 147 · Section 148 · reassessment proceedings · mere change of opinion · fresh tangible material · escapement of income · reason to believe · validity of reassessment

Also reported as

187 Taxmann 3122 SCC 723187 Taxmann.com 312

Sections most often in play

Section 147Section 143(3)Section 148Section 142(1)Section 151Section 143(2)Section 68Section 139
Read the full judgment

Issues it is cited on

kelvinatorfresh tangible materialmere change of opinionfirst proviso to section 147material facts necessary for assessmentfull and true disclosurechange of opinionbeyond four yearslive linktangible materialescapement of incomereason to believe

Judgments citing CIT v. Kelvinator of India Ltd.

Dy. Commissioner of Income Tax, Central Circle-27, Delhi vs. Nkg Infrastructure Limited, Delhi

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is dismissed

ITA 5109/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Rajat Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 143(2)Section 143(3)Section 148Section 153ASection 68Section 69C

…erely on the basis of change of opinion on the same subject matter which have already been assessed u/s 153A r.w.s. 143(3), is in violation of law settled by the Hon'ble Supreme court in the case of Commissioner of Income Tax v Kelvinator India Limited (2010) 320 ITR 561 (SC). 3. That on the facts and circumstances of the case, the learned CIT(A) has erred both on facts & in law in holding the reopening of assessment conducting independent enquiry regarding escapement of income. 4. That on the facts and circumstances of the case, the assessment order passed u/s 147 of the Act is bad in law without providing the v…

Nkg Infrastructure Limited, New Delhi vs. DCIT, Central Circle-27, Delhi

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is dismissed

ITA 4749/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Rajat Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 143(2)Section 143(3)Section 148Section 153ASection 68Section 69C

…erely on the basis of change of opinion on the same subject matter which have already been assessed u/s 153A r.w.s. 143(3), is in violation of law settled by the Hon'ble Supreme court in the case of Commissioner of Income Tax v Kelvinator India Limited (2010) 320 ITR 561 (SC). 3. That on the facts and circumstances of the case, the learned CIT(A) has erred both on facts & in law in holding the reopening of assessment conducting independent enquiry regarding escapement of income. 4. That on the facts and circumstances of the case, the assessment order passed u/s 147 of the Act is bad in law without providing the v…

Income Tax Officer, Parwanoo, H.P vs. Deyem Industry, Nalagarh Solan

In the result, appeal of the Revenue is dismissed

ITA 708/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh09 Jun 2025AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 708/Chd/2023 निर्धारण वर्ष / Assessment Year : 2012-13 The ITO Parwanoo, Himachal Pradesh बनाम DEYEM INDUSTRY Nalagarh, Ropar Road Near Hazat Khana, Nalagarh, H.P.- 174101 स्थायी लेखा सं./ PAN NO: AAGFD0437L अपीलार्थी/ Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : Shri Ankit Awal, Ms. Khushbu Sood, Advocates राजस्व की ओर से/ Revenue by : Shri Rohit Sharma, CIT DR (Virtual) सुनवाई की ता

For Appellant: Shri Ankit Awal & Ms. Khushbu Sood, AdvocatesFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)
Section 143(3)Section 147Section 2(47)Section 271(1)(c)Section 53A

…Hence, it is evident that the reassessment is based purely on a change of opinion, which is impermissible under the law. This legal position has been firmly settled by the Hon’ble Supreme Court in the case of CIT, Delhi v. Kelvinator of India Limited [(2010) 2 SCC 723, Compilation pages 3–5]. The Ld. AR also relied on the following judicial 6 precedents, which unequivocally hold that a mere change of opinion cannot constitute valid grounds for reopening an assessment: a. ITO, Ward No. 16(2) v. Techspan India Private Limited and Am.- (2018) 6 SCC 685 b. Maya Appliances Pvt. Ltd. v. Assistant Commissioner of Inc…

Hmg Engineering Private Limited, Mumbai vs. Income-Tax Officer, Ward 1(1)(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3012/MUM/2024[2012-13]Status: DisposedITAT Mumbai09 Jun 2025AY 2012-13

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiyaआयकर अपील सुं./Ita No. 3012/Mum/2024 (नििाारण वर्ा / Assessment Year :2012-13) Hmg Engineering Pvt. Ltd. V/S. Ito, Ward (1)(1)(4) 1St Floor, Bandukwala बिाम Income Tax Department, Building, 14 British Hotel 531A 5Th Floor, Aayakar Lane, Off B S Marg, Fort, Bhawan, Maharishi Karve Maharashtra-400023 Road, Maharashtra- 400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaach3226L Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Shri Krutarth K. Desai राजस्व की ओर से /Revenue By: Shri Hemanshu Joshi

For Appellant: Shri Krutarth K. DesaiFor Respondent: Shri Hemanshu Joshi
Section 143(3)Section 147Section 148Section 41(1)

…, 1961. Moreover, the amendment made in reassessment law by substitution of section 147 of the Income Tax Act, 1961, by Direct Tax Laws (Amendment) Act, 1987 and 1989. The Hon'ble Supreme Court in a group of two cases in CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) clarifying the law on the subject matter. The Supreme Court compared the provision before and after the amendment. Prior to the amendment, there should be escapement of income arising on account of non-filing of return or non-disclosure of material facts or the Assessing Officer should have reason to believe escapement in consequence of info…

The Dharmodayam Company, Thrissur vs. ITO, Ward-1(1), Thrissur

In the result, the appeals in ITA No

ITA 791/COCH/2024[2008-09]Status: DisposedITAT Cochin30 May 2025AY 2008-09

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 143(3)Section 148Section 25

…al assessment. No reference was made by the AO to fresh tangible material showing escapement of income from assessment to tax, therefore, it is submitted that the law laid down by the Hon'ble Supreme Court in the case of CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 is squarely applicable. 9. On the other hand, the learned Sr. DR submits that the material on record clearly indicates non application of income and, 4 The Dharmodayam Company therefore, initiation of reassessment proceedings are valid iin law. Even on merits, she submits that the addition of amount for medical purpose amounts application of i…

The Dharmodayam Company, Thrissur vs. ITO, Ward-1(1), Thrissur

In the result, the appeals in ITA No

ITA 790/COCH/2024[2007-08]Status: DisposedITAT Cochin30 May 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 143(3)Section 148Section 25

…al assessment. No reference was made by the AO to fresh tangible material showing escapement of income from assessment to tax, therefore, it is submitted that the law laid down by the Hon'ble Supreme Court in the case of CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 is squarely applicable. 9. On the other hand, the learned Sr. DR submits that the material on record clearly indicates non application of income and, 4 The Dharmodayam Company therefore, initiation of reassessment proceedings are valid iin law. Even on merits, she submits that the addition of amount for medical purpose amounts application of i…

The Dharmodayam Company, Thrissur vs. ITO, Ward-1(1), Thrissur

In the result, the appeals in ITA No

ITA 789/COCH/2024[2006-07]Status: DisposedITAT Cochin30 May 2025AY 2006-07

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 143(3)Section 148Section 25

…al assessment. No reference was made by the AO to fresh tangible material showing escapement of income from assessment to tax, therefore, it is submitted that the law laid down by the Hon'ble Supreme Court in the case of CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 is squarely applicable. 9. On the other hand, the learned Sr. DR submits that the material on record clearly indicates non application of income and, 4 The Dharmodayam Company therefore, initiation of reassessment proceedings are valid iin law. Even on merits, she submits that the addition of amount for medical purpose amounts application of i…

The Dhamodayam Company, Thrissur vs. ITO, Ward-1(1), Thrissur

In the result, the appeals in ITA No

ITA 788/COCH/2024[2005-06]Status: DisposedITAT Cochin30 May 2025AY 2005-06

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 143(3)Section 148Section 25

…al assessment. No reference was made by the AO to fresh tangible material showing escapement of income from assessment to tax, therefore, it is submitted that the law laid down by the Hon'ble Supreme Court in the case of CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 is squarely applicable. 9. On the other hand, the learned Sr. DR submits that the material on record clearly indicates non application of income and, 4 The Dharmodayam Company therefore, initiation of reassessment proceedings are valid iin law. Even on merits, she submits that the addition of amount for medical purpose amounts application of i…

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. The Haryana State Co-Operative Agriculture and Rural Development, Panchkula

Appeal is allowed

ITA 596/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Air Services (2016) 130 DTR 78/ 283 CTR 92 (Del. HC) (x)…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circleu��, Panchkula

Appeal is allowed

ITA 595/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

…relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant's own case in AY 2012-13 and AY 2013-14 by Hon'ble ITAT (ix) Indo Arab Air Services (2016) 130 DTR 78/ 283 CTR 92 (Del. HC) (x)…

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. The Haryana State Co-Operative Agriculture and Rural Development, Panchkula

Appeal is allowed

ITA 594/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Air Services (2016) 130 DTR 78/ 283 CTR 92 (Del. HC) (x)…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circle, Panchkula

Appeal is allowed

ITA 593/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Air Services (2016) 130 DTR 78/ 283 CTR 92 (Del. HC) (x)…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circle, Panchkula

Appeal is allowed

ITA 592/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Air Services (2016) 130 DTR 78/ 283 CTR 92 (Del. HC) (x)…

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. The Haryana State Co-Operative Agriculture and Rural Development, Panchkula

Appeal is allowed

ITA 591/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Air Services (2016) 130 DTR 78/ 283 CTR 92 (Del. HC) (x)…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circle, Panchkula

Appeal is allowed

ITA 590/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Air Services (2016) 130 DTR 78/ 283 CTR 92 (Del. HC) (x)…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. DCIT, Circle, Panchkula

Appeal is allowed

ITA 589/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Air Services (2016) 130 DTR 78/ 283 CTR 92 (Del. HC) (x)…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. DCIT, Circle, Panchkula

Appeal is allowed

ITA 588/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh30 May 2025AY 2014-15

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Air Services (2016) 130 DTR 78/ 283 CTR 92 (Del. HC) (x)…

DCIT, New Delhi vs. M/S Sahara India Mass Communication Ltd., Mumbai

In the result, the appeal of the revenue stands dismissed as above

ITA 3130/DEL/2011[2003-04]Status: DisposedITAT Delhi30 May 2025AY 2003-04

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 147Section 148

…e revenue neutral. Thus, it was submitted that there was no failure on the part of the assessee to disclose the primary fact required for the assessment. Reliance was placed on the decisions of the Hon’ble Supreme Court in the case of Kelvinator India Limited 320 ITR 561; wherein it was held that the reassessment must be based on fresh information/material coming to the possession of the AO subsequent to the completion of original assessment. It was submitted that in the case in hand the AO had not have any new material/information for initiating reassessment proceedings. Hence, the reopening was challenged in th…

Sanjivani Mahila Gramin Bigar Sheti Sahkari Pat Sanstha, Bhandara vs. ITO Ward-2, Bhandara

In the result, assessee’s appeal is allowed

ITA 198/NAG/2025[2019-20]Status: DisposedITAT Nagpur27 May 2025AY 2019-20

Bench: Shri V. Durga Rao

For Appellant: Shri Chandraprakash BhutadaFor Respondent: Shri Surjit Kumar Saha
Section 250Section 292BSection 4(1)Section 44ASection 68Section 69A

…ilure to deactivate PAN AAVFS6355B, despite the Appellant's application on June 26, 2019: Section 292B-No assessment shall be invalid merely by reason of any mistake The Department's error cannot prejudice the Appellant. CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) - Assessments must be fair and not penalize assessee for administrative lapses. 7. Inconsistency in CIT(A)'s Findings: The CIT(A) deleted Rs. 1,69.070 as accounted under PAN AARAS7485B but inconsistently retained 10% of proven deposits: Radhasoami Satsang v. CIT [1992] 193 ITR 321 (SC) Consistency in tax treatment is a principle of equity. 8…

O.K. Auto Components Pvt Ltd, Haryana vs. DCIT Circle-1, Haryana

In the result, the appeal filed by the assesee stand allowed

ITA 5358/DEL/2024[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Shri Shamim Yahya & Shri Vimal Kumarm/S O.K. Auto Components Vs. Dcit, Circle-1, (P) Ltd., Haryana A-131, Sgm Nagar, Faridabad Haryana – 121001 (Pan: Aaac05770E) (Appellant) (Respondent)

For Appellant: Shri Vijay Kumar Singla, CAFor Respondent: Sh. Choudhary N.C. Roy, Sr. DR
Section 133ASection 142(1)Section 143(3)Section 147Section 148ASection 68

…the part of the Assessing Officer. It is a settled law that change of opinion is not permissible for reopening. In this regard, we draw support from the decision of Hon’ble Supreme Court of India in the case of CIT vs. Kelvinator of India Limited reported in 320 ITR 561. 7. In the background of the aforesaid discussions and respectfully following the aforesaid binding precedent, we are of the considered view that change of opinion on the reassessment is not sustainable in the eyes of law, hence, we quash the reassessment. 8. Since we have quashed the reassessment, hence, the other grounds have become academic an…