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.

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 561)

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

In the result, all the COs by assessee in CO

ITA 790/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…he case of CIT V. ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore Page 9 of 26 Kelvinator India Ltd (2010) 320 ITR 561 (SC) & also various other decisions. 6. The respondent craves permission to add, delete or alter any of the grounds at the time of hearing. 8.1 The contention of ld. A.R. is that the assessee company is engaged in the business of running and / or managing hotels & resorts and also carrying on the business of consultancy services and being holdin…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 789/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…dings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals) erred in not following the position of law laid down by Hon'ble Supreme Court in the case of CIT V. Kelvinator India Ltd (2010) 320 ITR 561 (SC) & also various other decisions. 6. The respondent craves permission to add, delete or alter any of the grounds at the time of hearing. 8.1 The contention of ld. A.R. is that the assessee company is engaged in the business of running and / or managing hotels & resorts and also carrying on the business of consultancy services and being holding…

DCIT, Central Circle-1(3), Bengaluru, Bangalore vs. Coffee Day Global Limited, Bangalore

ITA 788/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…dings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals) erred in not following the position of law laid down by Hon'ble Supreme Court in the case of CIT V. Kelvinator India Ltd (2010) 320 ITR 561 (SC) & also various other decisions. 6. The respondent craves permission to add, delete or alter any of the grounds at the time of hearing. 8.1 The contention of ld. A.R. is that the assessee company is engaged in the business of running and / or managing hotels & resorts and also carrying on the business of consultancy services and being holding…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 787/BANG/2024[2012-13]Status: DisposedITAT Bangalore23 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…dings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals) erred in not following the position of law laid down by Hon'ble Supreme Court in the case of CIT V. Kelvinator India Ltd (2010) 320 ITR 561 (SC) & also various other decisions. 6. The respondent craves permission to add, delete or alter any of the grounds at the time of hearing. 8.1 The contention of ld. A.R. is that the assessee company is engaged in the business of running and / or managing hotels & resorts and also carrying on the business of consultancy services and being holding…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 786/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…dings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals) erred in not following the position of law laid down by Hon'ble Supreme Court in the case of CIT V. Kelvinator India Ltd (2010) 320 ITR 561 (SC) & also various other decisions. 6. The respondent craves permission to add, delete or alter any of the grounds at the time of hearing. 8.1 The contention of ld. A.R. is that the assessee company is engaged in the business of running and / or managing hotels & resorts and also carrying on the business of consultancy services and being holding…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bangalore

In the result, all the COs by assessee in CO

ITA 785/BANG/2024[2020-21]Status: DisposedITAT Bangalore23 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…he case of CIT V. ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore Page 9 of 26 Kelvinator India Ltd (2010) 320 ITR 561 (SC) & also various other decisions. 6. The respondent craves permission to add, delete or alter any of the grounds at the time of hearing. 8.1 The contention of ld. A.R. is that the assessee company is engaged in the business of running and / or managing hotels & resorts and also carrying on the business of consultancy services and being holdin…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 784/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…dings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals) erred in not following the position of law laid down by Hon'ble Supreme Court in the case of CIT V. Kelvinator India Ltd (2010) 320 ITR 561 (SC) & also various other decisions. 6. The respondent craves permission to add, delete or alter any of the grounds at the time of hearing. 8.1 The contention of ld. A.R. is that the assessee company is engaged in the business of running and / or managing hotels & resorts and also carrying on the business of consultancy services and being holding…

Deputy Commissioner of Income-Tax, Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

In the result, all the COs by assessee in CO

ITA 783/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…he case of CIT V. ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore Page 9 of 26 Kelvinator India Ltd (2010) 320 ITR 561 (SC) & also various other decisions. 6. The respondent craves permission to add, delete or alter any of the grounds at the time of hearing. 8.1 The contention of ld. A.R. is that the assessee company is engaged in the business of running and / or managing hotels & resorts and also carrying on the business of consultancy services and being holdin…

DCIT, Central Circle-1(3), Bengaluru, Bangalore vs. Coffee Day Enterprises, Bengaluru

In the result, all the COs by assessee in CO

ITA 782/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…he case of CIT V. ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore Page 9 of 26 Kelvinator India Ltd (2010) 320 ITR 561 (SC) & also various other decisions. 6. The respondent craves permission to add, delete or alter any of the grounds at the time of hearing. 8.1 The contention of ld. A.R. is that the assessee company is engaged in the business of running and / or managing hotels & resorts and also carrying on the business of consultancy services and being holdin…

Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 781/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…dings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals) erred in not following the position of law laid down by Hon'ble Supreme Court in the case of CIT V. Kelvinator India Ltd (2010) 320 ITR 561 (SC) & also various other decisions. The respondent craves permission to add, delete or alter any of the grounds at the time of hearing. 8.1 The contention of ld. A.R. is that the assessee company is engaged in the business of running and / or managing hotels & resorts and also carrying on the business of consultancy services and being holding co…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 780/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ave been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals) erred in not following the position of law laid down by Hon'ble Supreme Court in the case of CIT V. Page 9 of 26 Kelvinator India Ltd (2010) 320 ITR 561 (SC) & also various other decisions. The respondent craves permission to add, delete or alter any of the grounds at the time of hearing. 8.1 The contention of ld. A.R. is that the assessee company is engaged in the business of running and / or managing hotels & resorts and also carrying on the business of consultancy services and being holding co…

Green Orchand Farm Houses, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, appeal of the assessee is partly allowed

ITA 879/BANG/2024[2016-17]Status: DisposedITAT Bangalore22 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Sri Saravanan B., D.R

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 154Section 43C

…e earlier assessment order, for which no powers have been vested with the Assessing Officer under the Income Tax Act. 3.8 In this regard, she placed reliance on the decision of the Hon. Supreme Court in the case of CIT Vs. Kelvinator of India Ltd. reported in 320 ITR 561 (SC). 174, wherein it has been held that: .... .Section 147 would give arbitrary powers to the Assessing Officer to re- open assessments on the basfs Of “mere change of opinion”, which cannot be per se reason to re-open. We must also keep in mind the conceptual differences between power to review and power to re- assess. The Assessing Officer has…

Maa Jagat Janani Seva Trust, Nambira vs. ACIT (Exemption Circle), Bhubaneswar

In the result, appeal of the assessee stands allowed

ITA 249/CTK/2023[2014-15]Status: DisposedITAT Cuttack16 Jul 2024AY 2014-15

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2014-2015 2015 Maa Maa Jagat Jagat Janani Janani Seva Seva Vs. Asst. Asst. Commissioner Commissioner Of Of Trust, At- -Nambira, Po: Income Income Tax, Tax, Exemption Exemption Bamebari, Ps: Joda, Dist: Bamebari, Ps: Joda, Dist: Circle, Bhubaneswar Circle, Bhubaneswar Keonjhar Pan/Gir No Pan/Gir No.Aadtm 1575 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, P.K.Mishra, Adv Revenue By : Shri Sanjay Kumar, Cit : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 16/0 07/2024 Date Of Pronouncement : 16/0 /07/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 7.6.2023 In Appeal No.Nfac/2013 Nfac/2013-14/10180318 For The Assessment Year For The Assessment Year 2014-15. 2. Shri P.K.Mishra, P.K.Mishra, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri Sanjay Kumar, Ld Cit Kumar, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri P.K.MishraFor Respondent: Shri Sanjay Kumar, CIT

Section 143(3)Section 147Section 148Section 194JSection 68

…re was failure on the part of the assessee to disclose truly and fully all materials facts necessary for its assessment originally. It was the submission that in view of the decision of the Hon’ble Supreme Court in the case of CIT v. Kelvinator of India Ltd.: 320 ITR 561(SC), the reopening is liable to be quashed and consequent assessment is also liable to be annulled. 6. In reply, ld CIT DR submitted that the assessee trust is a brain child of one Shri Sanatana Mahakud. It was the submission that said Sanataka Mahakud is a politician, who has started his career as a politician in Congress Party, then shifted to…

Tanvi Sandeep Mathur, Ahmedabad vs. The DCIT, Circle-7(1), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 20/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2011-12

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 151(2)Section 54

…ITA No.20/Ahd/2020 Assessment Year: 2011-12 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Tanvi Sandeep Mathur, The Deputy Commissioner of C/o. M.S. Chhajed & Co., Income Tax, “Kamal Shanti”, Circle – 7(1), Beside Bank of Baroda, Ahmedabad. Nr. Sardar Patel Under Bridge, Vs. Naranpura, Ahmedabad – 380 014. [PAN – ANFPM 6538 D] (Appellant) (Respondent) Assessee by Shri Hem Chhajed, AR (VH) Revenue by Shri Sanjay Kumar, Sr. DR Date of Hearing 11.07.2024 Date of Prono…

The Muzaffarpur Central Co-Operative Bank Ltd, Muzaffarpur vs. ACIT, Circle-2, Muzaffarpur

In the result, the appeal of the assessee stands dismissed

ITA 224/PAT/2019[2009-10]Status: HeardITAT Patna11 Jul 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.224/Pat/2019 Assessment Year: 2009-10 The Muzaffarpur Central Co-Operative Bank Ltd....…...……………....Appellant Sadar Hospital Road, Muzaffarpur, Bihar – 842001. [Pan: Aabat7831Q] Vs. Acit, Circle-2, Muzaffarpur….................................................…..…..... Respondent Appearances By: Shri Sanjeev Kr. Anwar, Advocate, Appeared On Behalf Of The Appellant. Shri Sushil Kr. Mishra, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 28, 2024 Date Of Pronouncing The Order : July 11, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.07.2019 Of The Commissioner Of Income (Appeal), Muzzafarpur [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Though The Assessee In This Appeal Has Taken As Many As Six Grounds Of Appeal, However, The Sole Issue Raised By The Assessee In This Appeal Is Relating To The Validity Of The Reopening Of The Assessment. 3. The Brief Facts Of The Case Are That The Assessee Is A Cooperative Bank & Derives Income From Banking Business. The Assessing Officer Noted That The Assessee Had Not Filed Its Return Of Income For The Assessment Year 2009-10 Despite Having Taxable Income. He, Therefore

Section 142(1)Section 147Section 148Section 250Section 36(1)(viia)

…was processed u/s 143(1) of the Act and that the reopening of the assessment was done on the basis of change of opinion. He in this respect has relied upon the decision of Hon’ble Supreme Court in the case of ‘CIT vs. Kelvinator India Ltd.’ reported in (2010) 320 ITR 561 (SC) and further of the Third Member decision of the Mumbai Bench of the Tribunal in the case of ‘Telco Dadajee Dhackjee Ltd. vs. DCIT’ in ITA No.4613/Mum/2005 order dated 29.06.2012 and further of the Coordinate Mumbai Bench of the Tribunal in the case of ‘Delta Airlines, INC vs. ITO’ in ITA No.3476/Mum/2008 order dated 30.11.2012. 6. The ld. DR…

M/S Union Bank of India, Mumbai vs. Deputy Commissioner of Income Tax, Circle- Ltu 2, Mumbai

ITA 1677/MUM/2024[2016-17]Status: DisposedITAT Mumbai11 Jul 2024AY 2016-17

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

Section 115JSection 143(3)Section 144BSection 148

…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 asses…

M/S Union Bank of India, Mumbai vs. Deputy Commissioner of India, Circle-(Ltu)-2, Mumbai

In the result, the appeal of the a In the result, the appeal of the assessee for assessment year ssessee for assessment year

ITA 1676/MUM/2024[2017-18]Status: DisposedITAT Mumbai11 Jul 2024AY 2017-18

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

For Respondent: Mr. C Naresh

Section 144B

…Officer to initiate reassessment of power upon the Assessing Officer to initiate reassessment proceedings upon a mere change of opinion proceedings upon a mere change of opinion. On appeal b . On appeal by the department to the Supreme Court Supreme Court in 320 ITR 561(SC), in 320 ITR 561(SC), dismissing the appeal, held as under: , held as under: “ On going through the changes, quoted above, made to Section 147 of “ On going through the changes, quoted above, made to Section 147 of “ On going through the changes, quoted above, made to Section 147 of the Act, we find that, prior to Direct Tax Laws (Amendment)…

Ashwani Kumar and Co. Private Limited, Rajouri Garden vs. ITO Ward 3(3), C.R. Building

In the result, the appeal of the assessee in ITA No

ITA 179/DEL/2024[2007-2008]Status: DisposedITAT Delhi05 Jul 2024AY 2007-2008

Bench: Shri Chella Nagendra Prasad & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Amit Katoch, Sr. DR

Section 124(3)Section 142(1)Section 143(2)Section 143(3)Section 148Section 68

…also placed reliance on the following case laws: a) CIT v Laxman Das Khandelwal (2019) 417 ITR 325(SC) b)PCIT v Jai Shiv Shankar Traders Pvt Ltd (2016) 383 ITR 448(del) c) PCIT v Silver Line & anr. (2016) 383 ITR 455(Del) d) CIT v Kelvinator of India (2010) 320 ITR 561(SC) 8. Per contra, the ld DR relied on the orders of the authorities below. On a query from the Bench as to the existence of the notice u/s 143(2) in the assessment records, he was fair to admit the notice u/s 143(2) was not available on record. The ld DR relied on the decision of Hon’ble Delhi High Court in the case of Madhya Bharat Energy Co…

Jayantilal Sanghvi, Indore vs. ACIT 4(1), Indore

Appeal is partly allowed for statistical purpose

ITA 539/IND/2023[A.Y. 2012-13]Status: DisposedITAT Indore27 Jun 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2012-13 Jayantilal Sanghvi, Acit, 8/10, Warehouse Road, 4(1), बनाम/ Patel Bridge, Indore. Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Agtps5825Q Assessee By Shri Venus Rawka, C.A. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2024 Date Of Pronouncement .06.2024

Section 143(3)Section 147Section 148

…ingredients for reopening assessment were not available with the concerned assessing officer. The conclusion reached by us is fortified by the view taken in the following judgments: (i) CIT v. Kelvinator of India Ltd. MANU/SC/0047/2010/[2010] 187 Taxman 312/320 ITR 561 (SC). (ii) CIT v. Suren International (P.) Ltd. [2013] 35 taxmann.com 398/[2014] 225 Taxman 88 (Mag.)/[2013] 357 ITR 24 (Delhi) (iii) Wel Intertrade (P.) Ltd. v. ITO [2009] 178 Taxman 27/308 ITR 22 (Delhi). 20. Thus, for the foregoing reasons, we are not inclined to interfere with the impugned judgment passed by the Tribunal. According to us,…

Shri. Dinesh Kumar Singhi, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-1(1)(2), Bangalore

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

ITA 1133/BANG/2023[2012-13]Status: DisposedITAT Bangalore18 Jun 2024AY 2012-13

Bench: Shri George George K & Shri Waseem Ahmedassessment Years : 2012-13

For Appellant: Shri K.R Pradeep & Ms. Girija G.P, AdvocatesFor Respondent: Shri Ramanathan, Addl. CIT (DR)

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Years : 2012-13 Dinesh Kumar Singhi, Vs. The Dy. Commissioner of 101, Pride Elite No.10, Income Tax, Circle-1(1)(2), Museum Road, Bengaluru-560 001. Bengaluru. PAN – AEFPS 2551 F APPELLANT RESPONDENT Assessee by : Shri K.R Pradeep & Ms. Girija G.P, Advocates Revenue by : Shri Ramanathan, Addl. CIT (DR) Date of hearing : 11.06.2024 Date of Pronouncement : 18.06.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee…

CIT v. Kelvinator of India Ltd.

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

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Kelvinator of India Ltd.

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

DCIT, Central Circle-1(3), Bengaluru, Bangalore vs. Coffee Day Global Limited, Bangalore

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bangalore

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

Deputy Commissioner of Income-Tax, Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

DCIT, Central Circle-1(3), Bengaluru, Bangalore vs. Coffee Day Enterprises, Bengaluru

Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

Green Orchand Farm Houses, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

Maa Jagat Janani Seva Trust, Nambira vs. ACIT (Exemption Circle), Bhubaneswar

Tanvi Sandeep Mathur, Ahmedabad vs. The DCIT, Circle-7(1), Ahmedabad

The Muzaffarpur Central Co-Operative Bank Ltd, Muzaffarpur vs. ACIT, Circle-2, Muzaffarpur

M/S Union Bank of India, Mumbai vs. Deputy Commissioner of Income Tax, Circle- Ltu 2, Mumbai

M/S Union Bank of India, Mumbai vs. Deputy Commissioner of India, Circle-(Ltu)-2, Mumbai

Ashwani Kumar and Co. Private Limited, Rajouri Garden vs. ITO Ward 3(3), C.R. Building

Jayantilal Sanghvi, Indore vs. ACIT 4(1), Indore

Shri. Dinesh Kumar Singhi, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-1(1)(2), Bangalore