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 367,357 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.

The Income Tax Officer Ward, 2, Raigarh(Cg) vs. Shri Shri Bishambhar Dayal Agrawal, Jashpur (C.G.)

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 223/BIL/2016[2010-11]Status: DisposedITAT Raipur27 Oct 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 223/Rpr/2016 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer-2, Raigarh (C.G.)

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 41(4)Section 69

…urisdiction and framed the re-assessment vide his order passed u/ss.143(3)/147 of the Act dated Nil. The Ld. AR, in support of his aforesaid contention, had relied on the judgments of the Hon’ble Supreme Court in the case of CIT Vs. Kelvinator of India (2010) 320 ITR 561 (SC) and that of the ITO Vs. TechSpan India Private Ltd. & Anr. (2018) 404 ITR 10. It was, thus, the claim of the Ld. AR that a mere “change of opinion” by the successor A.O. on the basis of the same set of facts available on record would by no means justify the reopening of a concluded assessment. Also, the Ld. AR placed his contention as regard…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Drs Logistics Private Limited, Secunderabad

In the result, the appeal of the Revenue is dismissed

ITA 1718/HYD/2018[2008-09]Status: DisposedITAT Hyderabad17 Oct 2023AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri KC DevdasFor Respondent: Shri K. Madhusudan. Sr. AR

Section 133ASection 143(2)Section 143(3)Section 147Section 148

…nd thereafter, the Assessing Officer has passed the assessment order. No fresh material evidence was available with the Assessing Officer to reopen the already concluded assessment. The judgement of the Supreme Court in Kelvinator India versus CIT reported in 320 ITR 561 clearly states that there should be some tangible material to re-open an assessment and an assessment cannot be re-opened to reappraise or verify or to reverify concluded assessment when the assessing officer has applied his mind to all the details in relation to the computation of capital gains and which were accepted in the original assessment…

Sunil Kumar Agarwal (HUF), Rourkela vs. ITO Ward-1, Rourkela

In the result, appeal of the assessee stands allowed

ITA 137/CTK/2023[2015-16]Status: HeardITAT Cuttack17 Oct 2023AY 2015-16

Bench: Before Shri George Mathan, Judicialita No.137 /Ctk/2023 Assessment Year : 2015-16 Sunil Kumar (Huf) Sunil Kumar (Huf), K-3, Vs. Ito, Ward Ito, Ward-1, Rourkela Civil Township, Rourkela. Civil Township, Rourkela. Pan/Gir No. Pan/Gir No.Aakhs 0609 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue By : Shri Charan Dass : Shri Charan Dass, Sr Dr Date Of Hearing : 17/10 10/2023 Date Of Pronouncement : 17/10 17/10/2023 O R D E R

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri Charan Dass

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

…of Section 151 (1) of the Act. 5. In support of his contention, Mr. Ray, learned counsel for the petitioner also relied upon various decisions in the cases of P a g e 5 | 8 Commissioner of Income-Tax -v- Kelvinator of India Ltd. & another, reported in (2010) 320 ITR 561 (SC), Ghanshyam K. Khabrani -v- Assistant Commissioner of Income-Tax and others, reported in (2012) 346 ITR 443 (Bom), Commissioner of Income-Tax -v- SPL's Siddhartha Ltd., reported in (2012) 345 ITR 223 (Delhi), Commissioner of Income-Tax -v- Aquatic Remedies P. Ltd., reported in (2018) 406 ITR 545 (Bom) and Ramballabh Gupta -v- Assistant Commis…

Nalini Parwani, Raipur vs. Income Tax Officer, Ward 3(1), Raipur

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

ITA 249/RPR/2023[2013-14]Status: DisposedITAT Raipur17 Oct 2023AY 2013-14

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 249/Rpr/2023 "नधा"रण वष" / Assessment Year : 2013-14 Nalini Parwani C/O. G.K Automobiles P. Ltd. Opp. Kabir Nagar, Gate No.2. Ring Road-2, Sondongri, Raipur (C.G.)-492 001 Pan : Aeqpp5635N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.)

For Appellant: Shri Rajesh Kumar Chawda, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 148Section 28Section 57

…sor, the same, thus, could not be sustained and was liable to be struck down on the said count itself. The Ld. A.R, in support of his aforesaid contention, relied upon the judgment of the Hon’ble Supreme Court in the case of CIT Vs. Kelvinator of India (2010) 320 ITR 561 (SC). 7 Nalini Parwani Vs. ITO, Ward-3(1), Raipur 8.1. Adverting to the second limb of his contention, it was averred by the Ld. AR that as the original assessment in the case of the assessee for A.Y.2013- 14 was framed u/s.143(3) of the Act dated 27.02.2016, therefore, reopening of her case after the lapse of a period of four years from the end…

Deputy Commissioner of Income Tax (Central-1), Raipur vs. M/S Sunil Sponge Pvt. Ltd., Raipur

In the result, the appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 73/RPR/2022[2007-08]Status: DisposedITAT Raipur12 Oct 2023AY 2007-08

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.73/Rpr/2022 "नधा"रण वष" / Assessment Year : 2007-08 The Deputy Commissioner Of Income Tax, (Central Circle)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Sunil Sponge Pvt. Ltd. H. No.11, Jalvihar Colony, Raipur (C.G.)-492 001 (C.G.) Pan : Aahcs7999A ……""यथ" / Respondent

For Appellant: S/shri, Sakshi Gopal Agrawal &For Respondent: Shri Choudhary N.C. Roy, Sr. DR

Section 143(3)Section 147Section 148Section 40A(2)(b)

…its concluded assessment, as the same would amount to opening of the assessment on the basis of a “change of opinion”, which is not allowed as per the mandate of law, had thereafter been approved by the Hon’ble Apex Court in CIT Vs. Kelvinator of India (2010) 320 ITR 561 (SC). The observations of the “Full bench” of the Hon’ble High Court of Delhi in CIT Vs. Kelvinator of India (2002) 256 ITR 1 (Del), which thereafter had been approved by the Hon’ble Apex Court in 320 ITR 561, are culled out as under (relevant extract): "10. It is further to be seen that the legislature has not conferred power on the AO to review…

ACIT, Corporate Circle3(1), Chennai vs. M/S.Shriram Finance Company Limited, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 439/CHNY/2023[2014-15]Status: DisposedITAT Chennai27 Sept 2023AY 2014-15

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.439/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 The Assistant Commissioner Of Vs. M/S. Shriram Finance Ltd., No. 21St Century Business Centre 1, Income Tax, Mookambika Complex, 4Th Floor, Corporate Circle 3(1), Chennai. 4, Lady Desikachari Road, Mylapore, Chennai 600 004. [Pan:Aaacs7018R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Clement Ramesh Kumar, Cit ""थ" की ओर से/Respondent By : Shri R. Sivaraman, Advocate सुनवाई की तारीख/ Date Of Hearing : 13.07.2023 घोषणा की तारीख /Date Of Pronouncement : 27.09.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 10.02.2023 Relevant To The Assessment Year 2014-15. 2. Facts Are, In Brief, That The Assessee Company, Engaged In The Business Of Financing For Commercial Vehicles, Filed Its Return Of Income For 2

For Appellant: Shri R. Clement Ramesh Kumar, CITFor Respondent: Shri R. Sivaraman, Advocate

Section 142(1)Section 143(2)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G., Accountant Member आयकर अपील सं./I.T.A. No.439/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 The Assistant Commissioner of Vs. M/s. Shriram Finance Ltd., No. 21st Century Business Centre 1, Income Tax, Mookambika Complex, 4th Floor, Corporate Circle 3(1), Chennai. 4, Lady Desikachari Road, Mylapore, Chennai 600 004. [PAN:AAACS7018R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appell…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. M/S. Linkstar Promoters (P) Ltd, Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 9/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

…ITA No.9/GAU/2021(A.Y. 2012-13) M/s. Linkstar Promoters Pvt. Limited & M/s. Winner Dealtrade Pvt. limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 9/GAU/2021 Assessment Year: 2012-2013 Assistant Commissioner of Income Tax,.......Appellant Circle-1, Guwahati, Room No. 613, 6th Floor, Aayakar Bhawan, G.S. Road, Christian Basti, Guwahati-781005 -Vs.- M/s. Linkstar Promoters Pvt. Limited,.......Respondent 5/1, Clive Row, Dalhousie, 5th Floor, Kolkata-700001 [PAN:…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. M/S. Winner Dealtrade (P) Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 13/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

M/S. Bharat Electronics Limited, Bangalore vs. Assistant Commissioner of Income Tax, Large Payers Tax Unit, Circle-1, Bangalore

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

ITA 420/BANG/2023[2009-10]Status: DisposedITAT Bangalore20 Sept 2023AY 2009-10

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year : 2009-10 M/S. Bharat Electronics The Assistant Ltd., Commissioner Registered Office, Of Income Tax, Outer Ring Road, Ltu, Nagawara, Circle – 1, Bangalore – 560 045. Vs. Bangalore. Pan: Aaacb5985C Appellant Respondent Assessee By : Ms. Richa B, Ca & Shri Hemasundar P, Ca Revenue By : Dr. G. Manoj Kumar, Cit (Dr) Date Of Hearing : 12-09-2023 Date Of Pronouncement : 20-09-2023 Order Per Madhumita Roythe Instant Appeal Filed By The Assessee Is Directed Against The Order Dated 29.03.2023 Passed By The Nfac, Delhi Arising Out Of The Order Dated 28.03.2016 Passed By The Ld.Dcit, Large Tax Payers Unit, Circle – 1, Bangalore U/S. 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For A.Y. 2009-10 Whereby & Whereunder The Addition Made In The Reassessment Proceeding U/S. 148 Of The Act For The A.Y. 2009-10 Has Been Confirmed.

For Appellant: Ms. Richa B, CA &For Respondent: Dr. G. Manoj Kumar, CIT

Section 142(1)Section 143(2)Section 143(3)Section 148Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year : 2009-10 M/s. Bharat Electronics The Assistant Ltd., Commissioner Registered Office, of Income Tax, Outer Ring Road, LTU, Nagawara, Circle – 1, Bangalore – 560 045. Vs. Bangalore. PAN: AAACB5985C APPELLANT RESPONDENT Assessee by : Ms. Richa B, CA & Shri Hemasundar P, CA Revenue by : Dr. G. Manoj Kumar, CIT (DR) Date of Hearing : 12-09-2023 Date of Pronouncement : 20-09-2023 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee…

Maya Devi Agrawal, Raipur vs. Income Tax Officer-1(3), Raipur

In the result, the assessee's appeal is allowed in terms of my observations above

ITA 193/RPR/2023[2008-09]Status: DisposedITAT Raipur08 Sept 2023AY 2008-09

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 193/Rpr/2023 "नधा"रण वष" / Assessment Year : 2008-09 Maya Devi Agrawal Near Dena Bank, Dupan Para Kharora, Raipur (C.G.)-493 225 Pan : Acipa5876A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(3), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(1)Section 143(3)Section 147Section 148

…he same set of facts as were available on record during the original assessment is not permissible under law. The aforesaid view is supported by the judgment of the Hon’ble Supreme Court in Commissioner of Income- Tax Vs case. Kelvinator of India Ltd., (2010) 320 ITR 561 (SC). Thus, in terms of my aforesaid observations, I concur with the contention advanced by the Ld. AR that as the case of the assessee had been reopened based on a mere “change of opinion”, therefore, the A.O had wrongly assumed jurisdiction and framed the impugned assessment u/s.143(3) r.w.s 147 of the Act, dated 28.03.2014. 9 Maya Devi Agrawal…

DCIT Central Circle 1(1), Chennai vs. Coastal Energy Pvt Ltd., Chennai

In the result, both the appeals filed by the assessee as well as Revenue are dismissed

ITA 1354/CHNY/2018[2009-10]Status: DisposedITAT Chennai06 Sept 2023AY 2009-10

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.1337/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/S. Coastal Energy Pvt. Ltd., Vs. The Deputy Commissioner Of No. 4, Buharia Towers, 5Th Floor, Income Tax, Moores Road, Chennai 600 006. Corporate Circle 1(2), Chennai. [Pan:Aaacc4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1354/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Deputy Commissioner Of Vs. M/S. Coastal Energy Pvt. Ltd., No. 4, Buharia Towers, 5Th Floor, Income Tax, Central Circle 1(1), Moores Road, Chennai 600 006. Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri B. Ramakrishnan, Fca Department By : Shri R. Mohan Reddy, Cit सुनवाई की तारीख/ Date Of Hearing : 26.06.2023 घोषणा की तारीख /Date Of Pronouncement : 06.09.2023 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri R. Mohan Reddy, CIT

Section 143(3)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./I.T.A. No.1337/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/s. Coastal Energy Pvt. Ltd., Vs. The Deputy Commissioner of No. 4, Buharia Towers, 5th Floor, Income Tax, Moores Road, Chennai 600 006. Corporate Circle 1(2), Chennai. [PAN:AAACC4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1354/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The D…

Coastal Energy Pvt Ltd., Chennai vs. DCIT Corporate Circle 1(2), Chennai

In the result, both the appeals filed by the assessee as well as Revenue are dismissed

ITA 1337/CHNY/2018[2009-10]Status: DisposedITAT Chennai06 Sept 2023AY 2009-10

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri R. Mohan Reddy, CIT

Section 143(3)

Pr Commissioner of Income Tax-I, Jalandhar vs. M/S Supertech Forgings Pvt Ltd

Appeal is dismissed

ITA/101/2022HC Punjab & Haryana05 Sept 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143(3)Section 147Section 148

…ITA-101-2022 (O&M) 2023:PHHC:116723-DB -1- HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-101-2022 (O&M) Date of decision: 05.09.2023 Pr. Commissioner of Income Tax-1, Jalandhar ....Appellant V/s. M/s. Supertech Forgings (India) Pvt. Ltd. .....Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Ms. Gauri Neo Rampal, Senior Standing Counsel for the appellant. **** Ritu Bahri, J. 1. The revenue has come up in appeal against the order dated 25.08.2021 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (hereinafter referred to as ‘the Tribunal’) w…

Shri Vijay Tondon, Raipur vs. Income Tax Officer, Ward-3(1), Raipur

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 93/RPR/2022[2013-14]Status: DisposedITAT Raipur24 Aug 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 93/Rpr/2022 "नधा"रण वष" / Assessment Year : 2013-14 Shri Vijay Tondon, H.No.34, Sector-1, Shankar Nagar Road, Gitanjali Nagar, Raipur-492 001 (C.G.) Pan : Abupt1550H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sakshi Gopal Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 144Section 147Section 148Section 54

…iction 11 Shri Vijay Tondon Vs. ITO, Ward-3(1), Raipur assumed by the A.O in the present case u/s 147 of the Act. Our view above is fortified by the landmark judgment of the Hon’ble Supreme Court in the case of CIT, Delhi Vs. Kelvinator of India Ltd. (2010) 320 ITR 561 (SC). We, thus, in terms of our observations above vacate the assessment framed by the A.O u/s 144 r.w.s 147 of the Act, dated 31/10/2018, for two fold reasons, viz. (i). the belief arrived at by the A.O for reopening the assessee’s case is based on misconceived and incomplete facts; and (ii). the reopening of the concluded assessment based on a…

The Commissioner of Income Tax (Exemptions) vs. The Tibetian Children Village

Accordingly the same are dismissed alongwith pending

ITA/31/2019HC Himachal Pradesh22 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

For Appellant: Mr. Vinay Kuthiala, Senior Advocate with

Section 12ASection 148Section 260A

…dings cannot be initiated on the basis of a mere change of opinion. The Tribunal therefore allowed the appeals of the assessee and deleted the additions made by the Assessing Officer on the above grounds for the assessment years 2004-05 and 2005-06. 1(2010) 2 SCC 723 10 2006-07 to 2009-10 12. In respect of assessment years 2006-07 to 2009-10 in the case of the same assessee identical issues had arisen and the issues had also been decided in favour of the assessee by the CIT (Appeals) and the Income Tax Appellate Tribunal had upheld the same. The Tribunal concluded that ‘Funds Pending Utilization’ exceed…

The Commissioner of Income Tax (Exemptions) vs. The Tibetian Children Village

Accordingly the same are dismissed alongwith pending

ITA/29/2019HC Himachal Pradesh22 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

For Appellant: Mr. Vinay Kuthiala, Senior Advocate with

Section 12ASection 148Section 260A

Showtime Events India Pvt. Ltd., New Delhi vs. DCIT, Circle- 23(1), New Delhi

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

ITA 4239/DEL/2017[2008-09]Status: DisposedITAT Delhi22 Aug 2023AY 2008-09

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Raghvendra Singh, AdvFor Respondent: Shri Anuj Garg, Sr. DR

Section 143(3)Section 147Section 148Section 154

…fficer the refund of Rs. 2,78,75,055/-, which means that while assuming jurisdiction u/s 147 of the Act, there was no new tangible material evidence and, therefore, the ratio laid down by the Hon'ble Supreme Court in the case of Kelvinator of India Limited 320 ITR 561 squarely apply. 16. We find that while dismissing the challenge of the assessee, the ld. CIT(A) has followed the decision of the Hon'ble Delhi High Court in the case of Consolidated Photo & Finvest Ltd 281 ITR 394 which decision as held to be not expounding a good law as held by the Hon'ble High Court of Delhi in the case of KLM Royal Dutch Air…

M/S. Scicom Technologies Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6075/DEL/2013[2007-08]Status: DisposedITAT Delhi11 Aug 2023AY 2007-08

Bench: Sh. N. K. Billaiya & Sh. Yogesh Kumar Usassessment Year: 2007-08 Scicom Technologies Pvt. Dcit Ltd. (Not Known As Wipro Vs Circle – 7 (1) Energy It Services India P. New Delhi Ltd.)32-33, M-2, 1St Floor, Kaushal Bazar, Nehru Place, New Delhi Pan No.Aaaci6192A (Appellant) (Respondent)

Section 143Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER Assessment Year: 2007-08 Scicom Technologies Pvt. DCIT Ltd. (Not known as Wipro Vs Circle – 7 (1) Energy IT Services India P. New Delhi Ltd.)32-33, M-2, 1st Floor, Kaushal Bazar, Nehru Place, New Delhi PAN No.AAACI6192A (APPELLANT) (RESPONDENT) Appellant by Sh. Manuj Sabharwal, Advocate Sh. Anshul Kumar, CA Ms. Shalini, Advocate Respondent by Sh. Anuj Garg, Sr DR Date of hearing: 09/08/2023 Date of Pronouncement: 11/08/2023 ORDER PER N. K. BILLAIYA, AM: This…

Mirnal Mehta, Cuttack vs. ITO Wrd-2(4), Cuttack

In the result, appeal of the assessee is allowed

ITA 169/CTK/2023[2017-18]Status: HeardITAT Cuttack09 Aug 2023AY 2017-18

For Appellant: Shri Mohit Sheth, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR

Section 143(3)Section 147Section 148

…ect to the said bank account. It was the submission that the reopening is on the basis of change of opinion and the same is liable to be cancelled in view of the decision of the Hon‟ble Supreme Court in the case of Kelvinator of India Ltd., reported in [2010] 320 ITR 561 (SC), wherein the Hon‟ble Supreme Court has categorically held that the Assessing Officer has the power to reopen, provided there is „tangible material‟ to come to conclusion that 5 there is escapement of income from assessment; reasons must have a live link with formation of belief. Therefore, it was the prayer of the ld. AR that the reopening d…

Ultratech Cement Limited, Mumbai vs. ACIT- CC -1(4), Mumbai

ITA 221/MUM/2022[2012-13]Status: DisposedITAT Mumbai03 Aug 2023AY 2012-13

Bench: Shri Kuldip Singh & Shri S Rifaur Rahmanassessment Year: 2012-13

For Appellant: Shri. Nitesh Joshi, A.R. &For Respondent: Shri. Alok Kumar, CIT DR

Section 132Section 143(3)Section 153CSection 35D

…of opinion. 20. In these circumstances it is settled principle of law that “change of opinion” is not permissible under the garb of reopening under section 147/148 of the Act. Honourable Supreme Court of India in case of CIT vs Kelvinator of India Ltd (2010) 320 ITR 561 (SC) held that there is a difference between power to review and power to re-assess under section 147 of the Act and that AO had no power to review and that if the concept of “change of opinion” was removed then in the garb of reopening of assessment review would take place. Relevant part of the judgment is extracted for ready perusal as under: “…