How many judgments cite CIT v. Kelvinator of India Ltd.?

1,673 judgments on BharatTax cite CIT v. Kelvinator of India Ltd. (320 ITR 561), spanning 2010 to 2026.

Which sections of the Income Tax Act does CIT v. Kelvinator of India Ltd. come up under?

It is most often cited in judgments turning on Section 147, Section 143(3), Section 148, Section 142(1), Section 151, Section 143(2).

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 147 Section 143(3)Section 148 Section 142(1)Section 151 Section 143(2)Section 68 Section 139

Read the full judgment

Issues it is cited on

kelvinator fresh tangible material mere change of opinion first proviso to section 147 material facts necessary for assessment full and true disclosure change of opinion beyond four years live link tangible material escapement of income reason to believe

Judgments citing CIT v. Kelvinator of India Ltd.

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

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

ITA 2584/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…

Inderpal Singh Chhabra, Rourkela vs. ACIT, Rourkela

In the result, appeal of the assessee is allowed

ITA 450/CTK/2024[AY 2018-19]Status: DisposedITAT Cuttack08 Apr 2025

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.450/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2018-2019) Inderpal Singh Chhabra Vs Acit, Circle Rourkela Prop: Essar Enterprises Daily Market, C/O Crazy Cool, Main Rd, Po/Ps : Rourkela, Dist : Sundargarh Pan No. :Ajlpc 6337 J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra & Shri Baidyanath Behera, Advocates राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 04.09.2024 In Din & Order No.Itba/Nfac/S/250/2024-25/1068345718(1)), For The Assessment Year 2018-19. 2. Shri P.K.Mishra, Advocate Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. The Assessee Is Engaged In The Transportation Of Coal & Trading In Coals. It Was Submitted By Ld Ar That The Original Return Filed By The Assessee Came To Be Processed U/S.143(3) Of The Act By The Nfac & The Assessment Came To Be Completed On 10.02.2021 Accepting The Returned Income. Ld Ar Drew Our Attention To Page 3 Of The Paper Book

For Appellant: Shri P.K.Mishra & Shri BaidyanathFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 142(1)Section 143(3)Section 206CSection 43B

…Supreme Court in the case of CIT vs Odeon Builders, reported in [2019] 418 ITR 315(SC), the order itself is liable to be quashed. 10. The ld AR further relied on the decision of the Hon’ble Supreme Court in the case of Kelvinator India Ltd, reported in [2010] 320 ITR 561 (SC) to submit that the change of opinion cannot be used for the purpose of reopening the assessment. 11. In reply, ld CIT DR submitted that the AO in his notice u/s.148A(b) of the Act had brought to the attention of the assessee that a statement had been recorded from Nerraj Kumar Nathani and the assessee was well aware that the purchases form s…

Kumar Ramesh Sahu, Rajkot, Gujarat vs. ACIT, Circle-2(2), Rajkot, Gujarat

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

ITA 336/RJT/2023[2009-10]Status: DisposedITAT Rajkot04 Apr 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./I.T.A. No.336/Rjt/2023 (िनधा"रण वष" / Assessment Year : 2009-10) Kumar Ramesh Sahu बनाम/ The Acit, Sundaram, 72/3, New Cirtcle-2(3) Vs. College Wadi Rajkot – 60 001 150Ft5. Ring Road Opp. Meera Apartment Rajkot – 360 005 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aesps 5531 C (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Shri M.N. Manvar, Ld. Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख / Date Of Hearing 13/01/2025 घोषणा की तारीख /Date Of Pronouncement 04/04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha:

For Appellant: Shri M.N. Manvar, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(1)Section 143(3)Section 147Section 148Section 271(1)Section 54Section 68

…e this Court as well as the apex Court. It is not necessary to trace long line of decisions on the point. We may, however, refer to two of the recent decisions. In case of CIT vs. Kelvinator of India Ltd. (2010) 228 CTR (SC) 488: (2010) 34 DTR (SC) 49: (2010) 320 ITR 561 (SC), in the context of amended provision of s. 147 w.e.f. 1st April, 1989, the Court stressed on the expression "reason to believe", observing that the Court has to give a schematic interpretation to such words, failing which s. 147 would give arbitrary powers to the AO to reopen the assessments on the basis of mere change of opinion. On that ba…

Sns Constructions P.Ltd, Panipat vs. ITO, Ward-4, Panipat

In the result, the appeal of the revenue is dismissed and the CO of the 7

ITA 4013/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Apr 2025AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganeshincome Tax Officer, Vs. Anil Kumar, Ward-1(1), J-10, South City-1, Gurgaon Gurgaon, Haryana (Appellant) (Respondent) Pan: Aampk9521G Co No. 88/Del/2024 (Ita No. 4013/Del/2024) (Assessment Year: 2014-15) Anil Kumar, Vs. Income Tax Officer, J-10, South City-1, Ward-1(1), Gurgaon, Haryana Gurgaon (Appellant) (Respondent) Pan: Aampk9521G

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 10(38)Section 115BSection 133ASection 143(3)Section 144Section 147Section 148Section 44ASection 69

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Income Tax Officer, Vs. Anil Kumar, Ward-1(1), J-10, South City-1, Gurgaon Gurgaon, Haryana (Appellant) (Respondent) PAN: AAMPK9521G CO No. 88/Del/2024 (ITA No. 4013/Del/2024) (Assessment Year: 2014-15) Anil Kumar, Vs. Income Tax Officer, J-10, South City-1, Ward-1(1), Gurgaon, Haryana Gurgaon (Appellant) (Respondent) PAN: AAMPK9521G Assessee by : Dr. Rakesh Gupta, Adv Shri Somil Agarwal, Adv Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 24/09/2025 Date of pro…

Mascot Fastners Private Limited, Uttarakhand vs. National Faceless Assessment Centre, Delhi

In the result, the appeal of the assessee is hereby allowed

ITA 46/DDN/2024[2013-14]Status: DisposedITAT Dehradun02 Apr 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) M/S. Mascot Fastners Pvt. Vs. National Faceless Ltd, Assessment Centre, Plot No. B-155, Eldeco, Sidcul, Delhi Industrial Park, Sitarganj, Udham Singh Nagar, 262 403 (Appellant) (Respondent) Pan: Aabcm4504H Assessee By : Shri Atul Ninawat, Partner Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 02/04/2025

For Appellant: Shri Atul Ninawat, PartnerFor Respondent: Shri A. S. Rana, Sr. DR

Section 115JSection 143(3)Section 147Section 80Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER (Through Video Conferencing) M/s. Mascot Fastners Pvt. Vs. National Faceless Ltd, Assessment Centre, Plot No. B-155, Eldeco, SIDCUL, Delhi Industrial Park, Sitarganj, Udham Singh Nagar, 262 403 (Appellant) (Respondent) PAN: AABCM4504H Assessee by : Shri Atul Ninawat, Partner Revenue by: Shri A. S. Rana, Sr. DR Date of Hearing 18/03/2025 Date of pronouncement 02/04/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 46 DDN/2024 for AY 2013-14, arise…

M/S S.R. Industries Limited, Chandigarh vs. ACIT, Chandigarh

In the result, appeal is allowed

ITA 1219/CHANDI/2018[2007-08]Status: DisposedITAT Chandigarh02 Apr 2025AY 2007-08

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri T.N. Singla, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 143(2)Section 143(3)Section 147Section 148Section 36Section 36(1)(iii)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1219/CHD/2018 "नधा"रण वष" / Assessment Year: 2007-08 M/s S.R. Industries Ltd., The ACIT, E-217, Industrial Area, Vs Circle 3(1), Phase-8B, Mohali. Chandigarh. "थायी लेखा सं./PAN NO: AACCS0346K अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri T.N. Singla, CA Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR Date of Hearing : 27.03.2025 Date of Pronouncement : 02.04.2025 HYBRID HEARIN…

ACIT, Circle-4(1)(1), Aligarh vs. Mohd. Intzar, Aligarh

The appeal stand dismissed

ITA 318/AGR/2024[2014-15]Status: DisposedITAT Agra28 Mar 2025AY 2014-15

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.318/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) Acit Circle 4(1)(1) Mohd. Intzar बनाम/ Aligarh 202001 140, Sarai Mitan Vs. Delhi Gate, Aligarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagpi-7161-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Dr. Arun Kumar Yadav – Ld. Cit-Dr ""थ"कीओरसे/Respondent By : Shri Deepak Singh (Advocate) – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

For Appellant: Dr. Arun Kumar Yadav – Ld. CIT-DRFor Respondent: Shri Deepak Singh (Advocate) – Ld. AR

Section 143(3)Section 147Section 148Section 69C

…nion which is impermissible. There was no new tangible material before Ld. AO to arrive at conclusion of escapement of income which would vitiate entire proceedings in terms of decision of Hon’ble Supreme Court in the case of CIT vs. Kelvinator of India Ltd. (320 ITR 561). Further, the case was reopened beyond 4 years and there was no allegation that the income had escaped assessment for failure on the part of the assessee to make and true disclosure of particulars of its income. Considering all these facts, the adjudication of legal grounds by Ld. CIT(A) need not be interfered with. On merits also, we concur wi…

India Luxco Retail Private Limited, New Delhi vs. ACIT, Circle-10(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 2406/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Mar 2025AY 2018-19

Bench: SHRI PRADIP KUMAR KEDIA (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: S/Shri Ravi Sharma & Jaskaran SinghFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 143(3)Section 147Section 148Section 80I

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.2406/िद"ी/2019(िन.व. 2011-12) Vedanta Ltd. (Formerly Known as the Madras Aluminum Company Ltd.), 3rd Floor, Core-6, Scope Complex, 7, Lodhi Road, New Delhi 110003 ...... अपीलाथ"/Appellant PAN: AACCS-7101-B बनाम Vs. Assistant Commissioner of Income Tax, ..... "ितवादी/Respondent Circle 26(1), CR Building, New Delhi 110002 अपीलाथ" "ारा/ Appellant by : S/…

Commr of Income Tax [TDS], Hyderabad vs. M/S Jayadarshini Housing Pvt Ltd., Hyderabad

ITTA/65/2014HC Telangana26 Mar 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

ITO (E), New Delhi vs. M/S. Andhra Pradesh Technology Development & Promotion Centre, New Delhi

In the result, appeal of the assessee is allowed

ITA 2406/DEL/2016[2010-11]Status: DisposedITAT Delhi26 Mar 2025AY 2010-11

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)

For Appellant: S/Shri Ravi Sharma & Jaskaran SinghFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 143(3)Section 147Section 148Section 80I

Income Tax Officer, Chennai vs. Ambattur Constructions Private Limited, Chennai

Appeal stands dismissed

ITA 288/CHNY/2024[2017-18]Status: DisposedITAT Chennai25 Mar 2025AY 2017-18

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.288/Chny/2024 (िनधा*रणवष* / Assessment Year: 2017-18) Ito M/S. Ambattur Constructions Pvt. Ltd. बनाम/ Corporate Ward-1(1) 86E-2, Industrial Estate, Vs. Chennai. Ambattur, Chennai-600 058. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaca-7390-N (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. Cross Objection No.47/Chny/2024 (In Ita No.288/Chny/2024) (िनधा*रण वष* / Assessment Year: 2017-18) M/S. Ambattur Constructions Pvt. Ltd. Ito (Merged With Ambattur Infra India Pvt. Ltd.) बनाम/ Corporate Ward-1(1), 86E-2, Industrial Estate, Vs. Chennai. Ambattur, Chennai-600 058. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaca-7390-N (Cross-Objector) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Assessee By : Shri T. Banusekar (Advocate) - Ld. Ar " थ"कीओरसे/Revenue By : Smt. D. Babitha (Jcit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 23-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 25-03-2025

For Appellant: Shri T. Banusekar (Advocate) - Ld. ARFor Respondent: Smt. D. Babitha (JCIT) - Ld. Sr. DR

Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ$वाल ,लेखा सद" के सम&। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.288/Chny/2024 (िनधा*रणवष* / Assessment Year: 2017-18) ITO M/s. Ambattur Constructions Pvt. Ltd. बनाम/ Corporate Ward-1(1) 86E-2, Industrial Estate, Vs. Chennai. Ambattur, Chennai-600 058. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACA-7390-N (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. Cross Objection No.47/Chny/2024 (In ITA No.288/Chny/2024…

Deputy Commissioner of Incometax, Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

In the result, appeal filed by the assessee for AY 2011-12 is allowed

ITA 1489/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay

Section 115J

…he material facts at the time of original assessment needs to be satisfied. In this context, it is gainful to refer to the Hon’ble Supreme Court decision endorsing the Full Bench decision of the Hon’ble Delhi High Court in CIT vs. Kelvinator of India Ltd. [320 ITR 561] wherein inter-alia, it was held that Assessing Officer has no power to review; and emphasized that AO in absence of “tangible material” should not resort to reopening. The Hon’ble Supreme Court held that merely on “change of opinion” the AO should not re-open the assessment because he doesn’t enjoy the power to review his own order. 18. Thus,…

Deputy Commissioner of Incometax, Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

ITA 1488/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.1279/Chny/2024 निर्धारण वर्ष/Assessment Year: 2008-09 M/S. Cholamandalam Ms General- V. The Dcit, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2Nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1338/Chny/2024 निर्धारण वर्ष/Assessment Year: 2008-09 The Dcit, Non Corporate Circle-8, Chennai. V. M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) आयकर अपील सं./Ita No.1280/Chny/2024 निर्धारण वर्ष/Assessment Year: 2009-10 M/S. Cholamandalam Ms General- Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) V. The Dcit, Non Corporate Circle-8, Chennai. (प्रत्यर्थी/Respondent)

Section 115J

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1279/Chny/2024 निर्धारण वर्ष/Assessment Year: 2008-09 M/s. Cholamandalam MS General- v. The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.1338/Chny/2024 निर्धारण…

Cholamandalam Ms General Insurance Company Limited, Chennai vs. DCIT, Non Corp Circle 8, Chennai

ITA 1281/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.1279/Chny/2024 निर्धारण वर्ष/Assessment Year: 2008-09 M/S. Cholamandalam Ms General- V. The Dcit, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2Nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1338/Chny/2024 निर्धारण वर्ष/Assessment Year: 2008-09 The Dcit, Non Corporate Circle-8, Chennai. V. M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1280/Chny/2024 निर्धारण वर्ष/Assessment Year: 2009-10 M/S. Cholamandalam Ms General- Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) V. The Dcit, Non Corporate Circle-8, Chennai. (प्रत्यर्थी/Respondent)

Section 115J

Cholamandalam Ms General Insurance Company Limited, Chennai vs. DCIT, Non Corp Circle 8, Chennai

ITA 1279/CHNY/2024[2008-09]Status: DisposedITAT Chennai19 Mar 2025AY 2008-09

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.1279/Chny/2024 निर्धारण वर्ष/Assessment Year: 2008-09 M/S. Cholamandalam Ms General- Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) V. The Dcit, Non Corporate Circle-8, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1338/Chny/2024 निर्धारण वर्ष/Assessment Year: 2008-09 The Dcit, Non Corporate Circle-8, Chennai. V. M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) आयकर अपील सं./Ita No.1280/Chny/2024 निर्धारण वर्ष/Assessment Year: 2009-10 M/S. Cholamandalam Ms General- Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) V. The Dcit, Non Corporate Circle-8, Chennai. (प्रत्यर्थी/Respondent)

Section 115J

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1279/Chny/2024 निर्धारण वर्ष/Assessment Year: 2008-09 M/s. Cholamandalam MS General- Insurance Co. Ltd., Dare House, 2nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलार्थी/Appellant) v. The DCIT, Non Corporate Circle-8, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.1338/Chny/2024 निर्धारण…

Ashok Kumar Jain, Kota vs. ITO WD-2(1), Kota

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 1225/JPR/2024[2015-16]Status: DisposedITAT Jaipur18 Mar 2025AY 2015-16

For Appellant: Sh. Mahendra Gargieya, Adv.& Sh. Devang Gargieya, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 147Section 250Section 253(3)Section 5

…one which is the requirement u/s 147 of the Act. Hence, the AO proceeded on mere reasons to suspicion as against reasons to believe and there was entirely no application of mind. 1.4 Reliance is placed on CIT v. Kelvinator of India Ltd. [2010] 187 Taxman 312/320 ITR 561 (SC) where Hon'ble Apex court held as under: "However, one needs to give a schematic interpretation to the words "reason to believe" failing which, we are afraid, section 147 would give arbitrary powers to the Assessing Officer to reopen assessments on the basis of "mere change of opinion", which cannot be per se reason to reopen. We must also ke…

ACIT, Ncr Building, Jaipur vs. Hans Raj Agarwal, Vidhyadhar Nagar Jaipur

39. In view of the above discussion and findings, memorandum of cross objections No 1/JP/2025 filed by the assessee is allowed

ITA 1253/JPR/2024[2016-17]Status: DisposedITAT Jaipur12 Mar 2025AY 2016-17

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Aditya Vijay, Adv. &For Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 132Section 142(1)Section 143(1)(a)Section 147Section 148Section 250

…reassessment proceedings the same information was provided by the Appellant to the Ld AO again and again as there was new material. Judgments relied by the Appellant in his defence 1. Hon'ble Apex Court in CIT v. Kelvinator of India Ltd. [2010] 187 Taxman 312/320 ITR 561 held that one needs to give a schematic interpretation to the words reason to believe failing which, section 147 would give arbitrary powers to the Assessing Officer to reopen assessments on the basis of mere change of opinion which cannot be per se reason to reopen. Apex Court also held that the Assessing Officer has no power to review and he ha…

Income Tax Officer, Jaipur vs. Kedia Builders and Colonizers Private Limited, Jaipur

In the result, all appeals of the revenue are stands dismissed

ITA 901/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 147

…3(3), the case was reopened again for verification of the same issue which is tantamount to review / change of opinion of AO’s order. The appellant relied on the decision of the Hon'ble Supreme Court in the case of CIT vs. Kelvinator of India Ltd, reported in 320 ITR 561 (SC) had referred the Departmental Circular no. 549 dated 31/10/1989 and decided that reopening cannot be made merely for change of opinion: "The concept of "change of opinion" on the part of the Assessing Officer to reopen an assessment does not stand obliterated after the substitution of section 147 of the Income- tax Act, 1961, by the Direct T…

Income Tax Officer, Jaipur vs. Kedia Builders and Colonizers Private Limited, Jaipur

In the result, all appeals of the revenue are stands dismissed

ITA 875/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Mar 2025AY 2016-17

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 147

…3(3), the case was reopened again for verification of the same issue which is tantamount to review / change of opinion of AO’s order. The appellant relied on the decision of the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of India Ltd, reported in 320 ITR 561 (SC) had referred the Departmental Circular no. 549 dated 31/10/1989 and decided that reopening cannot be made merely for change of opinion: "The concept of "change of opinion" on the part of the Assessing Officer to reopen an assessment does not stand obliterated after the substitution of section 147 of the Income tax Act, 1961, by the Direct T…

Income Tax Officer, Jaipur vs. Kedia Builders and Colonizers Private Limited, Jaipur

ITA 873/JPR/2024[2013-14]Status: DisposedITAT Jaipur11 Mar 2025AY 2013-14

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 147

…3(3), the case was reopened again for verification of the same issue which is tantamount to review / change of opinion of AO’s order. The appellant relied on the decision of the Hon’ble Supreme Court in the case of CIT vs. Kelvinator of India Ltd, reported in 320 ITR 561 (SC) had referred the Departmental Circular no. 549 dated 31/10/1989 and decided that reopening cannot be made merely for change of opinion: "The concept of "change of opinion" on the part of the Assessing Officer to reopen an assessment does not stand obliterated after the substitution of section 147 of the Income tax Act, 1961, by the Direct Ta…