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.

Amar Kasera (HUF), Patna vs. ACIT Central Circle-1, Patna

In the result, all the captioned appeals of the assessee stand allowed

ITA 183/PAT/2023[2015-16]Status: DisposedITAT Patna29 Jan 2025AY 2015-16

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

…the escapement of income, the reopening on the basis of reappreciation of the facts on the file is not permissible in law. Reliance in this respect can be placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. Kelvinator India Ltd. reported in 320 ITR 560 (SC). 7. The Ld. Counsel for the assessee has further invited our attention to the reasons recorded for reopening of the assessment, copy of which Page 3 of 14 I.T.A. No.: 179 to 183/PAT/2023 Amar Kasera (HUF), AYs : 2011-12, 2013-14 to 2015-16 has been placed at paper book pages 19 and 20, the contents of which for the sake of ready reference…

Amar Kasera (HUF), Patna vs. ACIT Central Circle-1, Patna

In the result, all the captioned appeals of the assessee stand allowed

ITA 182/PAT/2023[2015-16]Status: DisposedITAT Patna29 Jan 2025AY 2015-16

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

…the escapement of income, the reopening on the basis of reappreciation of the facts on the file is not permissible in law. Reliance in this respect can be placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. Kelvinator India Ltd. reported in 320 ITR 560 (SC). 7. The Ld. Counsel for the assessee has further invited our attention to the reasons recorded for reopening of the assessment, copy of which Page 3 of 14 I.T.A. No.: 179 to 183/PAT/2023 Amar Kasera (HUF), AYs : 2011-12, 2013-14 to 2015-16 has been placed at paper book pages 19 and 20, the contents of which for the sake of ready reference…

Amar Kasera (HUF), Patna vs. ACIT Central Circle-1, Patna

In the result, all the captioned appeals of the assessee stand allowed

ITA 181/PAT/2023[2014-15]Status: DisposedITAT Patna29 Jan 2025AY 2014-15

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

…the escapement of income, the reopening on the basis of reappreciation of the facts on the file is not permissible in law. Reliance in this respect can be placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. Kelvinator India Ltd. reported in 320 ITR 560 (SC). 7. The Ld. Counsel for the assessee has further invited our attention to the reasons recorded for reopening of the assessment, copy of which Page 3 of 14 I.T.A. No.: 179 to 183/PAT/2023 Amar Kasera (HUF), AYs : 2011-12, 2013-14 to 2015-16 has been placed at paper book pages 19 and 20, the contents of which for the sake of ready reference…

Amar Kasera (HUF), Patna vs. ACIT Central Circle-1, Patna

In the result, all the captioned appeals of the assessee stand allowed

ITA 180/PAT/2023[2013-14]Status: DisposedITAT Patna29 Jan 2025AY 2013-14

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

…the escapement of income, the reopening on the basis of reappreciation of the facts on the file is not permissible in law. Reliance in this respect can be placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. Kelvinator India Ltd. reported in 320 ITR 560 (SC). 7. The Ld. Counsel for the assessee has further invited our attention to the reasons recorded for reopening of the assessment, copy of which Page 3 of 14 I.T.A. No.: 179 to 183/PAT/2023 Amar Kasera (HUF), AYs : 2011-12, 2013-14 to 2015-16 has been placed at paper book pages 19 and 20, the contents of which for the sake of ready reference…

Amar Kasera (HUF), Patna vs. ACIT Central Circle-1, Patna

In the result, all the captioned appeals of the assessee stand allowed

ITA 179/PAT/2023[2011-12]Status: DisposedITAT Patna29 Jan 2025AY 2011-12

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

…the escapement of income, the reopening on the basis of reappreciation of the facts on the file is not permissible in law. Reliance in this respect can be placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. Kelvinator India Ltd. reported in 320 ITR 560 (SC). 7. The Ld. Counsel for the assessee has further invited our attention to the reasons recorded for reopening of the assessment, copy of which Page 3 of 14 I.T.A. No.: 179 to 183/PAT/2023 Amar Kasera (HUF), AYs : 2011-12, 2013-14 to 2015-16 has been placed at paper book pages 19 and 20, the contents of which for the sake of ready reference…

Jugal Chandra Saikia, Guwahati vs. Income Tax Officer, Ward-1(3), Guwahati

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 259/GTY/2018[1993-94]Status: DisposedITAT Guwahati27 Jan 2025AY 1993-94

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143Section 250Section 254

…roceeding. Therefore, my preliminary submission is that your honour may kindly call for the records and examine the reason, as recorded on 30/05/2001 u/s 148(2), to see whether the learned AO had any 'tangible material' (CIT v Kelvinator India Limited ([2010] 320 ITR 561 (SC): At Page No. 564 to 565, paragraph 6 & 7) to have a 'cause' or 'justification' to form a 'belief' as a prudent man that I had earned any income from such scam. I submit that there could be no tangible material on the basis of unproved allegation. No other corroborative material of evidentiary value had been indicated. Therefore, the impugned…

Jugal Chandra Saikia, Guwahati vs. Income Tax Officer, Ward-1(3), Guwahati

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 258/GTY/2018[1992-93]Status: DisposedITAT Guwahati27 Jan 2025AY 1992-93

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143Section 250Section 254

…roceeding. Therefore, my preliminary submission is that your honour may kindly call for the records and examine the reason, as recorded on 30/05/2001 u/s 148(2), to see whether the learned AO had any 'tangible material' (CIT v Kelvinator India Limited ([2010] 320 ITR 561 (SC): At Page No. 564 to 565, paragraph 6 & 7) to have a 'cause' or 'justification' to form a 'belief' as a prudent man that I had earned any income from such scam. I submit that there could be no tangible material on the basis of unproved allegation. No other corroborative material of evidentiary value had been indicated. Therefore, the impugned…

M/S. Larsen & Tourbro Ltd., Mumbai vs. Dy Commissioner of Income Tax, Central Circle-2(2) & 5(4), Mumbai

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

ITA 1010/MUM/2022[2004-05]Status: DisposedITAT Mumbai23 Jan 2025AY 2004-05

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeeassessment Year : 2004-05 M/S. Larsen & Toubro Ltd., Deputy Commissioner Of L&T House, Income Tax, N.M. Marg, Vs. Central Circle-5(4), Ballard Estate, Fort, [Erstwhile Income Tax Officer-2(2), Mumbai] Mumbai 19Th Floor, Air India Building, Pan : Aaacl0140P Nariman Point, Mumbai (Appellant) (Respondent)

For Appellant: Shri J.D. Mistry &For Respondent: Dr. K.R. Subhash, CIT-DR
Section 143(3)Section 147Section 148Section 80Section 80HSection 80I

…of original assessment proceedings, unless any fresh tangible material is brought on record which would warrant such an intervention. We may take support from the decision rendered by Hon‟ble Supreme Court in the case of CIT vs. Kelvinator of India Ltd (2010)(320 ITR 561), wherein the Hon‟ble Supreme Court held as under:- “Hence, after 1.4.1989, Assessing Officer has power to reopen, provided there is “tangible material” to come to the conclusion that there is escapement of income from assessment. Reasons must have a live link with the formation of the belief.” The Hon‟ble Supreme Court also observed that the AO…

Mack Star Marketing Private Limited, Mumbai vs. Deputy Commissioner of Income Tax 2(2)(1), Mumbai

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

ITA 4994/MUM/2024[2013-14]Status: DisposedITAT Mumbai21 Jan 2025AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Yash VarmaniFor Respondent: Mr. R.R. Makwana, Sr. DR
Section 144BSection 147

…to take benefit of its own wrong. It was held that section 147 of the Act does not postulate conferment of power upon the Assessing Officer to initiate reassessment proceedings upon a mere change of opinion. On appeal by the department to the Supreme Court in 320 ITR 561(SC), dismissing the appeal, held as under: “On going through the changes, quoted above, made to Section 147 of the Act, we find that, prior to Direct Tax Laws (Amendment) Act, 1987, re-opening could be done under above two conditions and fulfillment of the said conditions alone conferred jurisdiction on the Assessing Officer to make a back assess…

Rahul Bajpai, Idgah Chowk vs. ACIT Circle 1(1), Shri Ram Plaza

In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 348/RPR/2023[2014-2015]Status: DisposedITAT Raipur20 Jan 2025AY 2014-2015

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.348/Rpr/2023 "नधा"रण वष" / Assessment Year: 2014-15 Rahul Bajpai Idgah Chowk, Bilaspur Chhattisgarh-495 001 Pan: Aexpb4410L .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri R.B Doshi, CA
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 56(2)(vii)

…y the A.O vide his order passed u/s.143(3) of the Act, dated 23.08.2016 had been reopened based on a mere “change of opinion”, therefore, the same in the backdrop of the judgment of the Hon’ble Apex Court in the case of CIT Vs. Kelvinator of India Ltd. (2010) 320 ITR 561 (SC) cannot be sustained and is liable to be struck down on the said count itself. The Ld. AR in support of his aforesaid contention had drawn our attention to the “reasons to believe”, Page 46 of APB. The Ld. AR submitted that as no new material had come to the notice of the A.O after framing of the original assessment vide his order u/s. 143(3)…

Income Tax Officer, Kolkata vs. Alcom Investment Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed and the cross objection of the assessee is allowed

ITA 16/KOL/2024[2008-09]Status: DisposedITAT Kolkata17 Jan 2025AY 2008-09

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 132Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 45

…f the Act. The Ld. Counsel submits that the AO has only borrowed satisfaction of the Investigation Wing and without application of his own mind to reopen the case. The Ld. Counsel cited a decision passed by the Hon’ble Supreme Court in the case of Kelvinator (320 ITR 561), decision of Hon’ble Delhi High Court in the case of SFIL Stock Broking Ltd. (325 ITR 285), Sarthak Securities Ltd. (329 ITR 110) and Signature Hotels Pvt. Ltd. (338 ITR 51). 8. Upon hearing the submission of the Ld. Counsel for the respective parties, we have perused the order of Ld. CIT(A) and the facts of the case of the assessee. It is the…

Murali Krishna Yenugula, Chennai vs. ITO, Ncw-22(1), Tambaram

In the result, appeal filed by the assessee is allowed

ITA 2347/CHNY/2024[2015-16]Status: DisposedITAT Chennai15 Jan 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Section 143Section 143(1)Section 143(2)Section 143(3)Section 148Section 54Section 54F

…ali Krishna Yenugula :: 9 :: opinion, which is impermissible. Therefore, he urged the legal issue against re-opening of assessment be allowed by relying on the decision of the Hon’ble Supreme Court in the case of CIT v. Kelvinator of India Limited reported in 320 ITR 561 (SC) wherein it was held that the AO has no power to review and the power to re-assess can’t be based on change of opinion, and therefore he urged for allowing the legal issue against re- opening. 6. Per contra, the Ld.CIT, DR supported the order of the Ld.CIT(A) and does not want us to interfere with the action of the Ld.CIT(A). 7. We have hea…

Asstt. Commissioner of Income Tax (Exemptions), Circle, Pune vs. The Shetkari Shikshan Mandal, Pune

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 1182/PUN/2024[2016-2017]Status: DisposedITAT Pune14 Jan 2025AY 2016-2017

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Arvind Desai
Section 11Section 11(6)Section 12ASection 142(1)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1182/PUN/2024 धििाारण वर्ा / Assessment Year : 2016-17 Asstt. Commissioner of Income Tax The Shetkari Shikshan Mandal, (Exemptions), Circle-Pune Sr. No. 33/32, Bavdhan (Khurd), Vs. Paud Road, Nr. Chandani Chowk, Opp, Paranjpe Project, Bhusari Colony, Pune – 411033 PAN : AABAT2655A अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri B.C. Malakar Department by : Shri Arvind Desai Date of hearing : 28-10-…

Mustasq Ahmad, Chennai vs. ITO, Intl Tax Ward 1(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1351/CHNY/2023[2013-14]Status: DisposedITAT Chennai13 Jan 2025AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.1351/Chny/2023 िनधा"रण वष"/Assessment Year: 2013-2014. Mustaq Ahmad, The Income Tax Officer, No.160, Mustafa Centre, Vs. International Taxation, Usman Road, Ward 1(1) T. Nagar, Chennai. Chennai 600 017. Pan: Adepa 1181B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Lekha, C.A, ""यथ" क" ओर से/Respondent By : Mr. Nilay Baran Som, Cit. सुनवाई क" तारीख/Date Of Hearing : 30.10.2024 घोषणा क" तारीख/Date Of Pronouncement : 13.01.2025 आदेश /O R D E R Per Manu Kumar Giri () This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (A), Chennai-16 [‘Cit(A)’ Short] Dated 27.09.2023 For Assessment Year 2013-14. 2. In This Appeal, The Assessee Has Raised Five (5) Grounds Of Appeal. However, The Counsel For The Assessee Has Vehemently Pressed A Ground No.2 That There Was No Fresh Material On Which The Ao Has Issued Notice Dated 31.03.2021 U/S 148 Of The Income Tax Act, 1961 (‘Act’ In Short). G.No.2 Is As Under: ‘’2. At The Outset, The Ao Has No Jurisdiction To Reopen The Assessment, As All The Material Facts Were With The Ao Even At The Time Of Completing The Original Assessment & There Was No Fresh Material On Which The Ao Has Issued Notice. The Notice Issued By The Ao U/S.148 Of The Act Is Ab Initio Void & On This Ground Alone The Reassessment Deserves To Be Cancelled’’.

For Appellant: Ms. Lekha, C.AFor Respondent: Mr. Nilay Baran Som, CIT
Section 143(3)Section 147Section 148Section 2(22)(e)

…आयकर अपीलीय अिधकरण, ए, "ायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी एस.आर. रघुनाथा, लेखा सद" के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1351/CHNY/2023 िनधा"रण वष"/Assessment Year: 2013-2014. Mustaq Ahmad, The Income Tax Officer, No.160, Mustafa Centre, Vs. International Taxation, Usman Road, Ward 1(1) T. Nagar, Chennai. Chennai 600 017. PAN: ADEPA 1181B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Lekha, C.A, ""यथ" क" ओर…

Royal Sundaram General Insurance Company Ltd, Chennai vs. DCIT, Ltu, Chennai

In the result, the appeals of the assesse and Revenue are dealt

ITA 93/CHNY/2018[2014-15]Status: DisposedITAT Chennai08 Jan 2025AY 2014-15

Bench: Shri Aby T Varkey & Shri Amitabh Shuklastaal 3H Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 Frefzor Af /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15

For Appellant: Shri Vikaram Vijayaraghavan, AdvocateFor Respondent: Shri A.Sanjay for Ms V.Pushpa
Section 143(3)Section 148

…the mischief of first proviso to section 147. 2.5 In support of its contentions, the Ld. Counsel for the assessee placed his reliance upon catena of judicial pronouncements including the one pronounced by Hon’ble Apex Court in the case of Kelvinator of India 328 ITR 561 (SC). The Ld. Counsel had contended that reassessment of any proceedings on the basis of change of opinion is not permissible in law. It has been submitted that as per extant statutory provisions covering the subject, reassessment u/s 148 is only permissible if either some new facts have come to the notice of the department post Page - 7 - of 7…

Royal Sundaram General Insurance Company Ltd, Chennai vs. DCIT, Ltu, Chennai

In the result, the appeals of the assesse and Revenue are dealt as under:-

ITA 92/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Jan 2025AY 2013-14

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

For Respondent: Shri A.Sanjay for Ms V.Pushpa
Section 143(3)Section 148

…the mischief of first proviso to section 147. 2.5 In support of its contentions, the Ld. Counsel for the assessee placed his reliance upon catena of judicial pronouncements including the one pronounced by Hon’ble Apex Court in the case of Kelvinator of India 328 ITR 561 (SC). The Ld. Counsel had contended that reassessment of any proceedings on the basis of change of opinion is not permissible in law. It has been submitted that as per extant statutory provisions covering the subject, reassessment u/s 148 is only permissible if either some new facts have come to the notice of the department post Page - 7 - of 70…

Royal Sundaram General Insurance Company Ltd, Chennai vs. DCIT, Ltu, Chennai

ITA 90/CHNY/2018[2011-12]Status: DisposedITAT Chennai08 Jan 2025AY 2011-12

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Insurance Company Limited, Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. M/S.Royal Sundaram General Insurance Company Limited, (अपीलार्थी/Appellant) Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By Shri Vikaram Vijayaraghavan, Advocate प्रत्यर्थी की ओर से /Revenue By Shri A.Sanjay For Ms V.Pushpa, सुनवाई की तारीख/Date Of Hearing Sr.Standing Counsel For It Dept. घोषणा की तारीख /Date Of Pronouncement 15.10.2024 08.01.2025 Per Bench: आदेश / Order The Following Appeals Have Been Raised By The Appellant Assessee & Appellant Revenue Contesting Assessment / Appellate Orders For Ays 2008-09 To Ay 2014-15. As The Grounds Of Appeal In Respective Appeals Of Assessee & Revenue Are Largely Common, All The Appeals Are Adjudicated Through This Common Orders. S. No. Appeal Nos. Ays Appellate Cit(A) Order Details Revenue A B C D E F 1

Section 143(3)Section 148

…the mischief of first proviso to section 147. 2.5 In support of its contentions, the Ld. Counsel for the assessee placed his reliance upon catena of judicial pronouncements including the one pronounced by Hon'ble Apex Court in the case of Kelvinator of India 328 ITR 561 (SC). The Ld. Counsel had contended that reassessment of any proceedings on the basis of change of opinion is not permissible in law. It has been submitted that as per extant statutory provisions covering the subject, reassessment u/s 148 is only permissible if either some new facts have come to the notice of the department post Page - 7 - of 70…

Royal Sundaram General Insurance Company Ltd, Chennai vs. DCIT, Ltu, Chennai

ITA 87/CHNY/2018[2009-10]Status: DisposedITAT Chennai08 Jan 2025AY 2009-10

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Insurance Company Limited, Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By : Shri Vikaram Vijayaraghavan, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, सुनवाई की तारीख/Date Of Hearing : Sr.Standing Counsel For It Dept. 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025 आदेश / Order Per Bench: The Following Appeals Have Been Raised By The Appellant Assessee & Appellant Revenue Contesting Assessment / Appellate Orders For Ays 2008-09 To Ay 2014-15. As The Grounds Of Appeal In Respective Appeals Of Assessee & Revenue Are Largely Common, All The Appeals Are Adjudicated Through This Common Orders. S. No. Appeal Nos. Ays Appellate Cit(A) Order Details Revenue A B C D E F 1 2 3

For Appellant: Shri Vikaram Vijayaraghavan, AdvocateFor Respondent: Shri A.Sanjay for Ms V.Pushpa
Section 148

…the mischief of first proviso to section 147. 2.5 In support of its contentions, the Ld. Counsel for the assessee placed his reliance upon catena of judicial pronouncements including the one pronounced by Hon'ble Apex Court in the case of Kelvinator of India 328 ITR 561 (SC). The Ld. Counsel had contended that reassessment of any proceedings on the basis of change of opinion is not permissible in law. It has been submitted that as per extant statutory provisions covering the subject, reassessment u/s 148 is only permissible if either some new facts have come to the notice of the department post :- 8 -: ITA No.86…

Royal Sundaram General Insurance Company Ltd, Chennai vs. DCIT, Ltu, Chennai

ITA 86/CHNY/2018[2008-09]Status: DisposedITAT Chennai08 Jan 2025AY 2008-09

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Insurance Company Limited, Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. M/S.Royal Sundaram General Insurance Company Limited, (अपीलार्थी/Appellant) Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By Shri Vikaram Vijayaraghavan, Advocate प्रत्यर्थी की ओर से /Revenue By Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025 आदेश / Order Per Bench: The Following Appeals Have Been Raised By The Appellant Assessee & Appellant Revenue Contesting Assessment / Appellate Orders For Ays 2008-09 To Ay 2014-15. As The Grounds Of Appeal In Respective Appeals Of Assessee & Revenue Are Largely Common, All The Appeals Are Adjudicated Through This Common Orders. S. No. Appeal Nos. Ays Appellate Cit(A) Order Details Revenue A B C D E F 1

Section 143(3)Section 148

…the mischief of first proviso to section 147. 2.5 In support of its contentions, the Ld. Counsel for the assessee placed his reliance upon catena of judicial pronouncements including the one pronounced by Hon'ble Apex Court in the case of Kelvinator of India 328 ITR 561 (SC). The Ld. Counsel had contended that reassessment of any proceedings on the basis of change of opinion is not permissible in law. It has been submitted that as per extant statutory provisions covering the subject, reassessment u/s 148 is only permissible if either some new facts have come to the notice of the department post Page - 7 - of 70…

DCIT Ltu 1, Chennai vs. M/S Royal Sundaram General Insurance Company Limited, Chennai

In the result, the appeals of the assesse and Revenue are dealt as under:-

ITA 495/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Jan 2025AY 2013-14

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

For Respondent: Shri A.Sanjay for Ms V.Pushpa
Section 143(3)Section 148

…the mischief of first proviso to section 147. 2.5 In support of its contentions, the Ld. Counsel for the assessee placed his reliance upon catena of judicial pronouncements including the one pronounced by Hon’ble Apex Court in the case of Kelvinator of India 328 ITR 561 (SC). The Ld. Counsel had contended that reassessment of any proceedings on the basis of change of opinion is not permissible in law. It has been submitted that as per extant statutory provisions covering the subject, reassessment u/s 148 is only permissible if either some new facts have come to the notice of the department post Page - 7 - of 70…