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)

Edathuruthykaran Pavoo George, Ernakulam vs. The Acitcircle-1, Kochi

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

ITA 25/COCH/2022[2009-10]Status: DisposedITAT Cochin03 Mar 2023AY 2009-10

Bench: Shri George George K. & Ms. Padmavathy S.Edathuruthykaran Pavoo George Vs Acit, Circle - 1(1) 40/2102, Market Road Kochi Ernakulam 682035 Pan – Abzpg4486E (Appellant) (Respondent) Assessee By: Smt. Athira Anil, Ca Revenue By: Smt. J.M. Jamuna Devi, Sr. Dr Date Of Hearing: 02.03.2023 Date Of Pronouncement: 03.03.2023 O R D E R Per: George George K., J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Cit(A)/Nfac, Delhi Dated 24.11.2021 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act). The Relevant Assessment Year Is 2009-10. 2. The Brief Facts Of The Case Are As Follows: - The Assessee Is An Individual, Who Is Running A Proprietary Concern In The Name Of M/S. Novelty Textiles. The Proprietary Concern Is A Wholesale Dealer In Textile Products. For Ay 2009-10 Return Of Income Was Filed On 28.09.2009 Declaring Total Income Of Rs.2,83,44,875/-. The Assessment Was Completed Under Section 143(3) Of The Act Vide Order Dated 26.12.2011 By Assessing The Total Income At Rs.2,89,52,150/-. Subsequently Notice Was Issued

For Appellant: Smt. Athira Anil, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 143(3)Section 148Section 250

…order passed under Section 143(3) r.w.s. 148 of the Act for AY 2010-11 by stating that it was a mere change of opinion in the light of the judgement of the Hon'ble Apex Court in the case of 3 Edathuruthykaran Pavoo George CIT vs. Kelvinator India Ltd. (2010) 320 ITR 561 (SC). The relevant findings of the Tribunal in assessee’s own case for AY 2010-11 reads a follows: - “4. Learned DR vehemently argued that the assessee had claimed sales promotion/advertisement expenses which turned out to be mere donations. She further invited our attention to the Assessing Officer’s reopening reasons wherein it is noticed that…

Shrimati. Lata Narang, Jalandhar vs. Principal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessee is allowed

ITA 35/ASR/2021[2011-12]Status: DisposedITAT Amritsar02 Mar 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Smt. Rajinder Kaur, CIT- DR

Section 143(3)Section 147Section 263Section 5(2)Section 6

…the assessee should be made to suffer the consequences of that lapse." (Emphasis supplied) Reliance is also placed on the decision of the Delhi High Court, which has been affirmed by the Supreme Court in the case reported as CIT vs. Kelvinator of India Ltd.: 320 ITR 561.To the same effect is the decision of the Delhi High Court in the case of CIT v.v. Anil Kumar Sharnur. 335 ITR 83, where it was held that “though the assessment order did not patently indicate that the issue in question had been considered by the assessing officer, the record showed that the assessing officer had applied his mind and once such ap…