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 367,181 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.

M/S Tomar & Brothers, Etawah vs. A.C.I.T., Circle-5, Firozabad

The appeal stands allowed

ITA 348/AGR/2014[2007-08]Status: DisposedITAT Agra22 Apr 2025AY 2007-08

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 348/Agr/2014 (िनधा"रणवष" / Assessment Year:2007-08) M/S. Tomar & Brothers Acit, Circle 5, बनाम/ 843-A, Moti Jheel Colony, Firozabad. Vs. Etawah (Up). "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaft-7229-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Anurag Sinha, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2007-08 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)- Ii, Agra [Cit(A)] Dated 31-03-2014 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) R.W.S. 147 Of The Act On 29-12-2011. Both Sides Made Vehement Arguments. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed- Off As Under. The Ld. Ar Has Assailed The Validity Of Reassessment Proceedings. 2. Upon Perusal Of Assessment Order, It Could Be Seen That Assessee’S Return Of Income Was Scrutinized U/S. 143(3) On 18-11-2009. However, The Case Was Reopened Vide Notice U/S 07-01-2011 On The Allegation That The Assessee Did Not Deduct Tax At Source On Machinery Rental Payments.

For Appellant: Sh. Anurag Sinha, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 07Section 143(3)Section 194I

…O was not in agreement with the view of audit party. Despite that, the case was reopened without there being independent satisfaction of Ld. AO. The assessee also relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Kelvinator of India Ltd. (320 ITR 561). However, Ld. CIT(A) dismissed the legal ground and partly allowed the appeal on merits. Aggrieved, the assessee is in further appeal before us. 4. Upon perusal of assessment order passed u/s 143(3) dated 18-11- 2019 (Page Nos.135 to 140 of Paper book), it could be seen that after considering assessee’s various replies, Ld. AO made adhoc disallo…

Bses Yamuna Power Ltd, Delhi vs. ACIT, Circle-5(1), New Del;Hi

The appeal of the assessee is allowed on legal issues

ITA 4853/DEL/2017[2008-09]Status: DisposedITAT Delhi16 Apr 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…e review of existing material/ facts. 42. Reliance in this regard is placed on the following decisions: CIT v. Foramer France: [2003] 264 ITR 566 (SC) ACIT v. ICICI Securities Primary Dealership Ltd: [2012] 348 ITR 299 (SC) CIT v. Kelvinator of India: [2010] 320 ITR 561 (SC) [affirming CIT v. Kelvinator of India Ltd.: [2002] 256 ITR 1 (Del) (FB)] ITO v. TechSpan India (P) Ltd. [2018] 302 CTR 74 (SC) CIT v. Usha International Limited: [2012] 348 ITR 485 (Del) (FB) 43. In the following cases it has been held that reassessment cannot be initiated unless some new/ additional fact/material/ information comes on recor…

Bses Yamuna Power Ltd., New Delhi vs. DCIT, Circle- 5(1), New Delhi

The appeal of the assessee is allowed on legal issues

ITA 4852/DEL/2017[2007-08]Status: DisposedITAT Delhi16 Apr 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…e review of existing material/ facts. 42. Reliance in this regard is placed on the following decisions: CIT v. Foramer France: [2003] 264 ITR 566 (SC) ACIT v. ICICI Securities Primary Dealership Ltd: [2012] 348 ITR 299 (SC) CIT v. Kelvinator of India: [2010] 320 ITR 561 (SC) [affirming CIT v. Kelvinator of India Ltd.: [2002] 256 ITR 1 (Del) (FB)] ITO v. TechSpan India (P) Ltd. [2018] 302 CTR 74 (SC) CIT v. Usha International Limited: [2012] 348 ITR 485 (Del) (FB) 43. In the following cases it has been held that reassessment cannot be initiated unless some new/ additional fact/material/ information comes on recor…

M. Natesan, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2765/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

…others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court in the judgment Kelvinator of India Ltd (320 ITR 561) reported in CIT v. Kelvinator (320 ITR 561) wherein the Apex Court held as follows: Apex Court held as follows: “... '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil appeals…

R.Easwaramoorthy, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2697/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

…others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court in the judgment Kelvinator of India Ltd (320 ITR 561) reported in CIT v. Kelvinator (320 ITR 561) wherein the Apex Court held as follows: Apex Court held as follows: “... '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil appeals…

S. Easwaramoorthy, Karur vs. ITO, Ward-1, Karur

ITA 2696/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 133A

…aisal of the same facts and materials already available on record as it would constitute 'change of opinion'. Gainful reference in this regard may be made to the decision of the Hon'ble Supreme Court in the judgment reported in CIT v. Kelvinator of India Ltd (320 ITR 561) wherein the Apex Court held as follows: "::26 :: "2. A short question which arises for determination in this batch of civil appeals is, whether the concept of "change of opinion" stands obliterated with effect from 1-4-1989, i.e., after substitution of section 147 by Direct Tax Laws (Amendment) Act, 1987 ? 4. On going through the changes, quot…

S. Easwaramoorthy, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2695/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

…others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court in the judgment Kelvinator of India Ltd (320 ITR 561) reported in CIT v. Kelvinator (320 ITR 561) wherein the Apex Court held as follows: Apex Court held as follows: “... '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil appeals…

K. Paramasivam, Karur vs. ITO, Ward-1, Karur

ITA 2694/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 133A

…ge of opinion'. Gainful reference in this regard may be ::25 :: ITA No.2587/CHNY/2024 & 22 others (AYs 2012-13 & 2013-14) Shri M. Velusamy & others made to the decision of the Hon'ble Supreme Court in the judgment rendered in CIT v. Kelvinator of India Ltd (320 ITR 561) wherein the Apex Court held as follows: "2.A short question which arises for determination in this batch of civil appeals is, whether the concept of "change of opinion" stands obliterated with effect from 1-4-1989, i.e., after substitution of section 147 of the Income-tax Act, 1961 by Direct Tax Laws (Amendment) Act, 1987 ? 4. On going through…

K. Paramasivam, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2693/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

…others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court in the judgment Kelvinator of India Ltd (320 ITR 561) reported in CIT v. Kelvinator (320 ITR 561) wherein the Apex Court held as follows: Apex Court held as follows: “... '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil appeals…

K. Baskar, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2692/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

…others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court in the judgment Kelvinator of India Ltd (320 ITR 561) reported in CIT v. Kelvinator (320 ITR 561) wherein the Apex Court held as follows: Apex Court held as follows: “... '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil appeals…

K. Baskar, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2691/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

…others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court in the judgment Kelvinator of India Ltd (320 ITR 561) reported in CIT v. Kelvinator (320 ITR 561) wherein the Apex Court held as follows: Apex Court held as follows: “... '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil appeals…

K. Sadasivam, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2690/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

…others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court in the judgment Kelvinator of India Ltd (320 ITR 561) reported in CIT v. Kelvinator (320 ITR 561) wherein the Apex Court held as follows: Apex Court held as follows: “... '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil appeals…

P. Nallusamy, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2687/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

…others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court in the judgment Kelvinator of India Ltd (320 ITR 561) reported in CIT v. Kelvinator (320 ITR 561) wherein the Apex Court held as follows: Apex Court held as follows: “... '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil appeals…

K. Kathirvel, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2686/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

…others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court in the judgment Kelvinator of India Ltd (320 ITR 561) reported in CIT v. Kelvinator (320 ITR 561) wherein the Apex Court held as follows: Apex Court held as follows: “... '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil appeals…

P. Karunanithi, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2685/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

…others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court in the judgment Kelvinator of India Ltd (320 ITR 561) reported in CIT v. Kelvinator (320 ITR 561) wherein the Apex Court held as follows: Apex Court held as follows: “... '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil appeals…

Ramasamy Palanisamy, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2591/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

…others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court in the judgment Kelvinator of India Ltd (320 ITR 561) reported in CIT v. Kelvinator (320 ITR 561) wherein the Apex Court held as follows: Apex Court held as follows: “... '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil appeals…

Ramasamy Palanisamy, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2590/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

…others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court in the judgment Kelvinator of India Ltd (320 ITR 561) reported in CIT v. Kelvinator (320 ITR 561) wherein the Apex Court held as follows: Apex Court held as follows: “... '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil appeals…

Palanisamy Gounder Loganathan, Karur vs. ITO, Ward-1, Karur

ITA 2589/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

…nge of opinion'. Gainful reference in this regard may be ::25 :: ITA No.2587/CHNY/2024 & 22 others (AYs 2012-13 & 2013-14) Shri M. Velusamy & others made to the decision of the Hon'ble Supreme Court in the judgment rendered in CIT v. Kelvinator of India Ltd (320 ITR 561) wherein the Apex Court held as follows: " 2.A short question which arises for determination in this batch of civil appeals is, whether the concept of "change of opinion" stands obliterated with effect from 1-4-1989, i.e., after substitution of section 147 by Direct Tax Laws (Amendment) Act, 1987 ? 4. On going through the changes, quoted above, m…

M. Velusamy, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2587/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

…others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court in the judgment Kelvinator of India Ltd (320 ITR 561) reported in CIT v. Kelvinator (320 ITR 561) wherein the Apex Court held as follows: Apex Court held as follows: “... '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil appeals…

M. Velusamy, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2586/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

…others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court in the judgment Kelvinator of India Ltd (320 ITR 561) reported in CIT v. Kelvinator (320 ITR 561) wherein the Apex Court held as follows: Apex Court held as follows: “... '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil '2.A short question which arises for determination in this batch of civil appeals…