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 Ltpu 1, Chennai vs. M/S Mahindra Holidays & Resorts (P) Ltd, Chennai

In the result the appeals of the assessee i

ITA 1089/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 May 2023AY 2014-15

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…on. 8. Ground no 2, 2.1 & 2.2 regarding the objection of the assessee that the reopening of assessment u/s 147 of the Act was bad in law, assessee placed its reliance on decision of Hon’ble Supreme Court in the case of Kelvinator India limited, reported in 320 ITR 561(SC). wherein, it has been held as under: '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 Tax Laws (Amendment) Acts, 1987 and 1989. After the amendment, the Assessing Officer has to have rea…

Globus Power Generation Ltd (Formely Known As Cumulative Investments & Trading Co. Pvt Ltd), New Delhi vs. ACIT Circle-6(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 6438/DEL/2019[2009-10]Status: DisposedITAT Delhi03 May 2023AY 2009-10

Bench: Shri C.M. Garg & Shri M. Balaganeshglobus Power Generation Ltd Vs. Acit, (Formerly Known As Cumulative Circle-6(2), Investments & Trading Co. Pvt. Ltd, New Delhi A-60, Naraina Industrial Area, Phase-1, New Delhi-110028 (Appellant) (Respondent) Pan: Aaacg6734E

For Appellant: Sh. Ritesh Bajaj, AdvFor Respondent: Sh. Vipul Kashyap, Sr. DR

Section 133ASection 143(3)Section 147Section 148

…e reasonable In other words, it must be based on reasons which are relevant and material. The existence of tangible and relevant material is a precondition for assuming jurisdiction, as has been held in the case of CIT vs. Kelvinator of India Ltd. reported in 320 ITR 561 (SC) and ACIT vs. Rajesh Jhaveri Stock Brokers (P) Ltd. reported in 291 ITR 500 (SC). Hence, in this case the proceedings have been initiated on the basis of no material much less any tangible and, relevant material and as such reasons record do not constitute valid reason to believe for initiating proceedings u/s 147 of the Act. It is a case of…

Assistant Commissioner of Income Tax, Circle 1(1), Raipur vs. M/S Hotel Ishika, Raipur

ITA 235/RPR/2017[2008-09]Status: DisposedITAT Raipur28 Apr 2023AY 2008-09

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 235/Rpr/2017 "नधा"रण वष" / Assessment Year : 2008-09 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Hotel Ishika, A-08, Shubham Vihar, New Purena Raipur, Pan : Aadfh8557L

For Appellant: NoneFor Respondent: Shri Piyush Tripathi, Sr. DR

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

…ompted by a change of opinion of the successor A.O as against that taken by his predecessor can by no means be held to be justified. The aforesaid view is fortified by the judgment of the Hon'ble Supreme Court in the case of CIT Vs. Kelvinator of India (2010) 320 ITR 561 (SC). The Hon’ble Apex Court in its aforesaid order, had held, that the case of an assessee cannot be reopened on the basis of a mere “change of opinion” by observing as under:- "On going through the changes, quoted above, made to s. 147 of the Act, we find that, prior to Direct Tax Laws (Amendment) 9 ACIT, Circle-1(1) Vs. M/s. Hotel Ishika Act…

ITO, Ward- 27(4), New Delhi vs. Yamuna Builders Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 5212/DEL/2019[2009-10]Status: DisposedITAT Delhi27 Apr 2023AY 2009-10

For Appellant: Shri Sushil Maheshwari, CAFor Respondent: Shri Gurpreet Singh, Sr. DR

Section 143Section 143(1)Section 147Section 148

…tion postulates that there must be a direct nexus or live link between the material coming to the notice of the AO and the formation of belief regarding escapement of income. 4.2 It is further decided by Hon'ble Court in the case CIT vs. Kelvinator India Ltd 320 ITR 561 that for initiating the proceedings u/s 147, two conditions i.e. availability of tangible material and live link between these tangible material and formation of reason to believe that income has escaped assessment, must to be satisfied. Here in the case of the appellant, as discussed above, neither there is any correct and authentic tangible mat…

DCIT, CC - 6 (1), Chennai vs. Scientific Publishing Services Private Limited, Chennai

In the result, both the appeal filed by the Revenue and the Cross

ITA 1783/CHNY/2019[2013-14]Status: DisposedITAT Chennai21 Apr 2023AY 2013-14

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.1783/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 & C.O. No. 84/Chny/2019 [In I.T.A. No. 1783/Chny/2019] The Income Tax Officer, Vs. M/S. Spi Technologies India Pvt. Ltd., Corporate Ward 6(1), R.S. No. 4/5 & 4/6, Gothi Industrial Chennai. Estate, Kurumbapet, Puducherry 605 009. [Pan:Aaacs6707R] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri Ar V Sreenivasan, Addl. Cit Assessee By : Shri N.V. Balaji, Advocate सुनवाई की तारीख/ Date Of Hearing 05.04.2023 : घोषणा की तारीख /Date Of Pronouncement : 21.04.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue & The Cross Objections Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 28.03.2019 Relevant To The Assessment Year 2013-14. 2. The Assessee Has Raised Cross Objections By Stating That The Reopening Of Assessment Under Section 147 Of The Income Tax Act, 1961

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT

Section 143(3)Section 147Section 148

…n 148 of the Act again on the same issue is amounting to change of opinion, which is not valid. The ld. Counsel for the assessee has relied on the decisions in the case of Bapalal & Co. & Exports v. JCIT 289 ITR 37 (Madras HC), CIT v. Kelvinator of India Ltd. 320 ITR 561 (SC), CIT v. Lucas T.V.S. Ltd. 234 ITR 296 (Madras HC) and Sahakari Khand Udyog Mandal Ltd. v. ACIT 370 ITR 107 (Gujarat HC). 7. On the other hand, the ld. DR has submitted that so far as MTM gain is concerned, the assessing Officer has not applied his mind and therefore, the change of opinion does not arise. 8. We have heard both the sides, pe…

Mr. Abhijeet Soni, Mumbai vs. ITO-16(2)(1), Mumbai

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

ITA 2920/MUM/2022[2007-08]Status: DisposedITAT Mumbai20 Apr 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Bleabhijeet Soni V. Income Tax Officer – 16(2)(1) Room No. 441 C/O- M/S. Jayesh Sangharajka & Co.Llp 405, Hind Rajasthan Centre Aayakar Bhavan Ds Phalke Road Mumbai - 400020 Dadar (E), Mumbai - 400014 Pan: Aadps8454R (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 144ASection 148

…gible material in the possession of AO at the time of recording of impugned reasons is a sine qua none, before the AO can record reasons for reopening of the case We begin with the judgment of Hon'ble Supreme Court in the case of CIT vs. Kelvinator India Ltd. 320 ITR 561 (SC), laying down that for reopening of the assessment, the AO should have in its possession 'tangible material. The term tangible material has been understood and explained by various courts subsequently. There has been unanimity of the courts on this issue that in absence of fresh material indicating escaped income, the AO cannot assume jurisdi…

Glen Propbuild Pvt. Ltd., New Delhi vs. DCIT, Circle- 10(1), New Delhi

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

ITA 2752/DEL/2018[2008-09]Status: DisposedITAT Delhi17 Apr 2023AY 2008-09

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Anuj Garg, Sr.D.R

Section 143(3)Section 147Section 148Section 250(6)

…out any fresh material coming to the possession of Assessing Officer. That the reopening is bad in law and deserves to be quashed. In this I.T.A. No.2752/Del/2018 4 regard, he placed reliance upon the following decisions: 1. CIT Vs. Kelvinator of India Ltd, 320 ITR 561 2. CIT Vs.Kelvinator of India Ltd., 256 ITR 1 (Del) [FBI 3.CIT Vs. Usha International Ltd.: 348 ITR 485 (Del) [FB] 4. CIT Vs. Prima paper and Engineering Industry, 364 ITR 222 (Bom) 5. Parixit Industries P. Ltd.Vs. ACIT, 352 ITR 349 (Guj.) 6. ACIT Vs. Parixit Industries P. Ltd.: 25 Taxmann.com 301 7. ACIT Vs. ICICI Securities Primary Dealership L…

The ACIT, Circle-1, Surat vs. M/S. Micro Polyester Pvt. Ltd., Surat

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 2678/AHD/2014[2005-06]Status: DisposedITAT Surat12 Apr 2023AY 2005-06

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) A.C.I.T., M/S Micro Polyster Pvt. Ltd., Circle-1, 2025, Jash Textile Market, Ring Vs. Surat. Road, Surat-395002. Pan No. Aabcm 6127 E Appellant/ Revenue Respondent/ Assessee

Section 143(3)Section 145ASection 147Section 148Section 254(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) A.C.I.T., M/s Micro Polyster Pvt. Ltd., Circle-1, 2025, Jash Textile Market, Ring Vs. Surat. Road, Surat-395002. PAN No. AABCM 6127 E Appellant/ Revenue Respondent/ Assessee Department represented by Shri Vinod Kumar, Sr. DR Assessee represented by Shri Rasesh Shah, CA Date of hearing 12/04/2023 Date of pronouncement 12/04/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the revenue is directed against…

Agrim Infraproject Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, this appeal of the assessee i

ITA 224/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

…factum of share application money is already available in the books. It has to be assumed as examined in a scrutiny assessment. For buttressing this point, the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), can be put into service. 17. In view of the above discussion, this addition is not sustainable, hence it is deleted. 18. The assessee has raised a large number of other grounds as noticed above, but they are peripheral arguments qua the central points, hence in view of the above, addition of Rs.4,70,00,000/- is deleted. This ground of app…

Agrim Infraproject Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, this appeal of the assessee i

ITA 222/GTY/2019[2015-16]Status: HeardITAT Guwahati05 Apr 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

…factum of share application money is already available in the books. It has to be assumed as examined in a scrutiny assessment. For buttressing this point, the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), can be put into service. 17. In view of the above discussion, this addition is not sustainable, hence it is deleted. 18. The assessee has raised a large number of other grounds as noticed above, but they are peripheral arguments qua the central points, hence in view of the above, addition of Rs.4,70,00,000/- is deleted. This ground of app…

Agrim Infraproject Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, this appeal of the assessee i

ITA 219/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

…factum of share application money is already available in the books. It has to be assumed as examined in a scrutiny assessment. For buttressing this point, the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), can be put into service. 17. In view of the above discussion, this addition is not sustainable, hence it is deleted. 18. The assessee has raised a large number of other grounds as noticed above, but they are peripheral arguments qua the central points, hence in view of the above, addition of Rs.4,70,00,000/- is deleted. This ground of app…

Assistant Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case

Section 143(3)Section 147Section 148Section 153Section 153C

…riginal assessment was scrutiny assessment passed on 30.03.2016. This ledger account must have been looked into or it is to be deemed as looked into as per the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), wherein the Hon’ble Supreme Court has affirmed the decision of Full Bench of the Hon’ble Delhi High Court, which has laid down that if scrutiny assessment has been passed then it is to be assumed that all details have gone through. Once a search has been conducted after 01.04.2017, then upto ten assessment years notice under section 153A co…

Abci Infrastructures Private Limited, Kolkata vs. Assistant Commissioner of Income Tax, Central Circle-1, Guwahati

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case

Section 143(3)Section 147Section 148Section 153Section 153C

…riginal assessment was scrutiny assessment passed on 30.03.2016. This ledger account must have been looked into or it is to be deemed as looked into as per the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), wherein the Hon’ble Supreme Court has affirmed the decision of Full Bench of the Hon’ble Delhi High Court, which has laid down that if scrutiny assessment has been passed then it is to be assumed that all details have gone through. Once a search has been conducted after 01.04.2017, then upto ten assessment years notice under section 153A co…

DCIT-14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 3147/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Section 115JSection 143(3)Section 147Section 148

…ar in which the original assessment was framed, still the assessment cannot be reopened based on change of opinion of the ld. AO. Reliance in this regard is placed on the decision of the Hon‟ble Supreme Court in the case of Kelvinator of India Ltd reported in 320 ITR 561 (SC). Moreover, similar issue on merits of reopening was also subject matter of adjudication by the Hon‟ble Jurisdictional High Court in the case of Marico Ltd vs ACIT reported in 111 taxmann.com 253 (Bom). The Special Leave Petition (SLP) preferred by the Revenue against this decision, was dismissed by the Hon‟ble Supreme Court which is reported…

Idea Cellular Limited, Mumbai vs. Assistant Commissioner of Income Tax Hq (Judl) to CIT-14, Mumbai

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 2350/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Section 115JSection 143(3)Section 147Section 148

…ar in which the original assessment was framed, still the assessment cannot be reopened based on change of opinion of the ld. AO. Reliance in this regard is placed on the decision of the Hon‟ble Supreme Court in the case of Kelvinator of India Ltd reported in 320 ITR 561 (SC). Moreover, similar issue on merits of reopening was also subject matter of adjudication by the Hon‟ble Jurisdictional High Court in the case of Marico Ltd vs ACIT reported in 111 taxmann.com 253 (Bom). The Special Leave Petition (SLP) preferred by the Revenue against this decision, was dismissed by the Hon‟ble Supreme Court which is reported…

M/S. Ajanta Merchants Pvt. Ltd., Kolkata vs. I.T.O., Ward-8(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 608/KOL/2022[2011-2012]Status: DisposedITAT Kolkata28 Mar 2023AY 2011-2012

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

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

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"यके सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 606, 607 & 608/Kol/2022 Assessment Year: 2009-10, 2010-11 & 2011-12 M/s Ajanta Merchants Pvt. Ltd. Vs. ITO, Ward-8(1), Kolkata (PAN: AACCA 1566 G) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 15.02.2023 क$ "त&थ Date of Pronouncement/ 28 .03.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri S.M. Surana, Advocate "नधा"/रती क$ ओर से Fo…

M/S. Ajanta Merchants Pvt. Ltd., Kolkata vs. I.T.O., Ward-8(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 607/KOL/2022[2010-2011]Status: DisposedITAT Kolkata28 Mar 2023AY 2010-2011

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

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

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"यके सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 606, 607 & 608/Kol/2022 Assessment Year: 2009-10, 2010-11 & 2011-12 M/s Ajanta Merchants Pvt. Ltd. Vs. ITO, Ward-8(1), Kolkata (PAN: AACCA 1566 G) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 15.02.2023 क$ "त&थ Date of Pronouncement/ 28 .03.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri S.M. Surana, Advocate "नधा"/रती क$ ओर से Fo…

M/S. Ajanta Merchants Pvt. Ltd., Kolkata vs. I.T.O., Ward - 8(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 606/KOL/2022[2009-2010]Status: DisposedITAT Kolkata28 Mar 2023AY 2009-2010

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

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

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"यके सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 606, 607 & 608/Kol/2022 Assessment Year: 2009-10, 2010-11 & 2011-12 M/s Ajanta Merchants Pvt. Ltd. Vs. ITO, Ward-8(1), Kolkata (PAN: AACCA 1566 G) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 15.02.2023 क$ "त&थ Date of Pronouncement/ 28 .03.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri S.M. Surana, Advocate "नधा"/रती क$ ओर से Fo…

DCIT, CC-2, Jaipur vs. Shri Vimal Chand Surana(HUF), Jaipur

In the result, the appeal of the revenue stands dismissed

ITA 62/JPR/2020[2008-09]Status: DisposedITAT Jaipur06 Mar 2023AY 2008-09

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.S. Nehra (Addl.CIT) fu/kZkfjrh dh vksj ls@

Section 139Section 143Section 147Section 150(2)Section 153CSection 2Section 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 62/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2008-09. cuke The DCIT, Shri Vimal Chand Surana (HUF) Vs. Central Circle-2, Lal Katla, Haldiyon Ka Rasta, Jaipur. Johari Bazar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AABHV 6622 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra (Addl.CIT) fu/kZk…

Shri Madho Lal Saini, Jaipur vs. ITO, Ward-2(3), Jaipur

In the result, the appeals of the assessees are allowed

ITA 238/JPR/2020[2007-08]Status: DisposedITAT Jaipur06 Mar 2023AY 2007-08

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani (CA) &For Respondent: Shri S. Najmi (CIT)

Section 139(1)Section 147Section 148Section 151Section 250Section 54BSection 54FSection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 238/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2007-08. cuke Shri Madho Lal Saini, The Income Tax Officer, Vs. 60, Patel Nagar, Ward No.16, Ward 2(3), Bais Godown Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. CMTPM 9243 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 728/JP/2019 fu/kZkj.k o"kZ@Assessment Year :…

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 Ltpu 1, Chennai vs. M/S Mahindra Holidays & Resorts (P) Ltd, Chennai

Globus Power Generation Ltd (Formely Known As Cumulative Investments & Trading Co. Pvt Ltd), New Delhi vs. ACIT Circle-6(2), New Delhi

Assistant Commissioner of Income Tax, Circle 1(1), Raipur vs. M/S Hotel Ishika, Raipur

ITO, Ward- 27(4), New Delhi vs. Yamuna Builders Pvt. Ltd., New Delhi

DCIT, CC - 6 (1), Chennai vs. Scientific Publishing Services Private Limited, Chennai

Mr. Abhijeet Soni, Mumbai vs. ITO-16(2)(1), Mumbai

Glen Propbuild Pvt. Ltd., New Delhi vs. DCIT, Circle- 10(1), New Delhi

The ACIT, Circle-1, Surat vs. M/S. Micro Polyester Pvt. Ltd., Surat

Agrim Infraproject Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

Agrim Infraproject Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

Agrim Infraproject Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

Assistant Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

Abci Infrastructures Private Limited, Kolkata vs. Assistant Commissioner of Income Tax, Central Circle-1, Guwahati

DCIT-14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

Idea Cellular Limited, Mumbai vs. Assistant Commissioner of Income Tax Hq (Judl) to CIT-14, Mumbai

M/S. Ajanta Merchants Pvt. Ltd., Kolkata vs. I.T.O., Ward-8(1), Kolkata

M/S. Ajanta Merchants Pvt. Ltd., Kolkata vs. I.T.O., Ward-8(1), Kolkata

M/S. Ajanta Merchants Pvt. Ltd., Kolkata vs. I.T.O., Ward - 8(1), Kolkata

DCIT, CC-2, Jaipur vs. Shri Vimal Chand Surana(HUF), Jaipur

Shri Madho Lal Saini, Jaipur vs. ITO, Ward-2(3), Jaipur