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 367,518 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.

Farrokh P Mistree, Mumbai vs. ITO 19 (3)(1), Mumbai

ITA 6550/MUM/2019[2006-07]Status: DisposedITAT Mumbai29 Sept 2021AY 2006-07

Bench: Shri S. Rifaur Rahman, Am & Shri Ravish Sood, Jm आमकय अऩीर सं./ Ita No. 6550/Mum/2019 (यनधाायण वषा / Assessment Year 2006-07) Farrokh P. Mistree The Income Tax Officer, C/O. K.K. Lalkaka & Co. Ward-19(3)(1) 507, Churchgate Chambers, 5, New Piramal Chambers Parel, बनाम/ Marine Lines Mumbai-400 013 Vs. Mumbai-400 020 (अपीऱार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी ऱेखा सुं./Pan No. Aoipm7129M आवेदक की ओय से / Applicant By : Shri Kercy Lalkakal, Ar प्रत्मथी की ओय से / Respondent By : Shri Sanjay J. Sethi, Dr

For Respondent: Shri Sanjay J. Sethi, DR

Section 147Section 148

…ific request was made to furnish the said reasons in terms of Appellant's 29th letter dated March, 2013 and therefore, the assessment order is bad in law. Reliance is placed on the Supreme Court decision in case of CIT vs. Kelvinator of India Ltd. reported in 320 ITR 561 (SC) and GKN Driveshafts India Ltd. vs. ITO 259 ITR 19 (SC). 2. On the facts and in the circumstances of the case and in law, since the notice issued under section 148 relates to expiry of the period of four years from the relevant assessment year, the Ld. Assessing Officer has erred in taking the sanction of Additional Commissioner of Income Tax…

Macleods Pharmaceuticals Ltd, Mumbai vs. Deputy Commissioner of Income Tax 10(2)(2), Mumbai

In the result, appeal of the assessee is partly allowed as indicated above

ITA 7167/MUM/2017[2009-10]Status: DisposedITAT Mumbai14 Sept 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Ashok BansalFor Respondent: Shri Bharat Andhale

Section 115JSection 133(6)Section 143(3)Section 147Section 148Section 80I

…under any particular Act of law. Under the IT Act, 1961, this power specifically vests in CIT (PCIT) u/s 263. AO cannot doubt his predecessor AO for his considered finding and have a different opinion on a particular matter. CIT v. Kelvinator of India (2010) 320 ITR 561 (SC) is 14 ITA.NO. 7167/MUM/2017 (A.Y: 2009-10) M/s. Macleods Pharmaceuticals Ltd., one of the crucial judgment as regards to the Change of opinion. The reassessment will be invalid because the Assessing Officer had formed an opinion in the original assessment, though he had not recorded his reasons. - Order which has been passed purportedly with…

Cmd Ratnakar Dy. Commissioner of Income Tax Circle-2(1), Hyderabad vs. Time Projects Private Limited, Hyderabad

Appeal is dismissed in above terms

ITA 118/HYD/2021[2007-08]Status: DisposedITAT Hyderabad07 Sept 2021AY 2007-08

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2007-08

For Appellant: Sri A.V. Raghuram, DRFor Respondent: Sri Rohit Mujumdar

Section 143(3)Section 147

…settled position of law that re-opening Page 3 of 4 ITA No 118 of 2021 Time Projects P Ltd Hyderabad of assessment on ‘change of opinion’ is not allowed. The following decisions are in favour of the appellant on this issue. a) CIT vs. Kelvinator India Ltd, 320 ITR 561 S.C b) CIT vs. Orient Craft Ltd 354 ITR 536 (Del.) c) Suryalakshmi Pemmaraju vs. Income Tax Officer (ITA No.2222 & 2223/Hyd/2011) d) ESS ESS Constructions vs. ACIT – ITA 632 & 633/Hyd/2012. Respectfully following the law laid as above, it is held that the proceedings u/s 147 are not validly initiated and the consequent order is set-aside. The app…

Gajanan Financial Services Private Limited, Hyderabad vs. ACIT, Circle-2(3), Hyderabad

ITA 255/HYD/2017[2005-06]Status: DisposedITAT Hyderabad18 Aug 2021AY 2005-06

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Y.V.S.T. Sai. (D.R.)

Section 143(2)Section 143(3)Section 147Section 148Section 70(3)

…r had issued notice(s) under section 143(2) / 142(1) dt.10.07.2007 and 7.5.2017 in first round. And that he had already examined the issue of set off of loss and therefore, his action under challenge invoking 148/147 mechanism of CIT Vs. Kelvinator India Ltd. 320 ITR 561 (SC); Parasuram Pottery Works Co. Ltd. Vs. ITO 106 ITR 1 and Mahalakshmi Motors Limited 134 Taxman 219 (A.P.). We find no merit in the assessee's instant legal arguments since the fact remains that not only its claim seeking to set off of short term capital gain against long term capital loss is unallowable u/s. 70(3) of the Act but also the issu…

The Pr. Commissioner of Income-Tax vs. M/S Fibres and Fabrics International Pvt. Ltd

In the result, we do not find any merit in this

ITA/542/2016HC Karnataka17 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143(2)Section 143(3)Section 147Section 148Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF AUGUST 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.542 OF 2016 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU 560 095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(3), PRESENT ADDRESS CIRCLE-3(1)(1), 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU 560 095. ... APPELLANTS (BY MR. K.V. ARAVIND, ADV.,) AND: M/S. FIBRES AND FABRICS INTERNATIONAL PVT. LTD., NO.21, E-1, 2ND STAGE PEEN…

Sjm International Ltd., New Delhi vs. DCIT, Circle- 24(20, New Delhi

ITA 3762/DEL/2018[2009-10]Status: DisposedITAT Delhi09 Aug 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri Prakash Dubey, Senior DR

Section 131Section 139(1)Section 143Section 143(3)Section 147Section 148Section 151Section 234BSection 68

…tal received by the assessee from M/s. Moderate Corporate Corp., reopening on the same issue certainly amounts to “change of opinion” which is not permissible under the law. Hon’ble Supreme Court in the case of CIT vs. Kelvinator of 18. India Ltd. – (2010) 320 ITR 561 (SC) while examining the identical issue as to reopening on the basis of change of opinion has held that it would give arbitrary power to the AO to reopen assessment u/s 147 on the basis of mere “change of opinion”, which cannot be per se reason to reopen. Operative part of the judgment is extracted for ready perusal as under :- “6. On going…

Mesers Supertech Forgings(India) Pvt.Ltd., Jalandhar vs. Deputy Commissioner of Income Tax, Circle IV, Jalandhar

In the result, the appeal of the Assessee is allowed

ITA 563/ASR/2018[2010-11]Status: DisposedITAT Amritsar02 Aug 2021AY 2010-11

Section 143(3)Section 147

…In the Income-Tax Appellate Tribunal, Amritsar Bench, Amritsar Before: Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA Nos.563/Asr/2018 Assessment Year 2010-11 M/s SupertechForgings (India) Pvt.Ltd. Vs. Dy.CIT, Circle- IV. Vill.Raowali,PathankotRoad, Jalandhar Jalandhar Pan No.AACCS0402M (Appellant) (Respondent) Appellant by Sh. Rohit Kapoor CA and Veer Sain Aggarwal Adv Respondent by Sh. Rajinder Kaur CIT DR Date of Hearing 15.07.2021 Date of Pronouncement 25.08.2021 ORDER Per, Dr. M. L. MEENA, A. M.: This appeal has been filed by the assessee against the order of the l…

Shri. Sumir J. Hinduja vs. The Deputy Commissioner of Income Tax

In the result, appeal is disposed of

ITA/7/2017HC Karnataka02 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 147Section 148(2)Section 2(22)(e)Section 260

…use 5 and 6 of the agreement and the material available on record. In support of aforesaid submission, reliance has been placed on the decisions in 'INDIVEST PTE LTD. Vs. ADDL. DIT & OTHERS' 350 ITR 120 (BOM) 129, 130, 'CIT Vs. KELVINATOR OF INDIA LTD.' 320 ITR 561 (SC) 564 AND 'BAGMANE CONSTRUCTION (P) LTD. Vs. CIT' 277 CTR 338 (KAR) and Circular No.19 of 2017 dated 8 12.06.2017 issued by Central Board of Direct Taxes (CBDT). 4. On the other hand, learned counsel for the revenue submitted that Assessing Officer has rightly formed the belief that income escaped assessment in the hands of the asses…

ACIT, New Delhi vs. M/S. Sahyog Infrastructure Pvt. Ltd., New Delhi

In the result, the Cross Objection of the assessee is allowed and the appeal of the Assessing Officer is dismissed

ITA 5025/DEL/2015[2009-10]Status: DisposedITAT Delhi30 Jul 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Acit, Vs. Sahyog Infrastructure Pvt. Ltd, Circle-22(1), C/O. Kapil Goel, Advocate, F- New Delhi 26/124, Sector-7, Rohini New Delhi Pan: Aaics1124J (Appellant) (Respondent)

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Ajay Kumar, Sr. D.R

Section 143(2)Section 143(3)Section 148Section 68

…re is lack of fresh tangible material coming in to possession of ld AO after framing of the assessment order and, therefore, the re-opening by the AO is bad in law. He relied upon the decision of the Hon’ble Supreme Court in the case of Kelvinator reported at 320 ITR 561. He further stated that the documents on which reopening is initiated are dumb documents and, therefore, the reasons recorded by the Assessing Officer are without application of mind and, therefore, reopening is bad in law, placing reliance on the decision of the hon’ble Supreme Court in 103 ITR 437. 11. Challenging the objection of the assessee…

The Comm. of Income Tax-2, Hyderabad vs. M/S Ijm (India) Infrastructure Ltd., Hyderabad

ITTA/381/2017HC Telangana19 Jul 2021

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

ACIT, New Delhi vs. M/S. Bbn Transportation Pvt. Ltd., New Delhi

Appeals are dismissed in favour of the

ITA 6176/DEL/2013[2008-09]Status: DisposedITAT Delhi15 Jul 2021AY 2008-09

Section 147Section 148Section 68

…it is not any and every material, howsoever vague and indefinite or distant remote and farfetched, which would warrant the formation of the belief relating to escapement of the income of the assessee from assessment.” - CIT vs. Kelvinator India Ltd., [2010] 320 ITR 561 (SC): “……..Hence after April 1, 1989, the Assessing Officer has the power to reopen an assessment, provided there is “tangible material” to come to the conclusion that there was escapement of C.O. Nos.258,260 &261/Del/2015 Sur Buildcon Pvt. Ltd. & Ors vs. ITO income from assessment. Reason must have a link with the formation of the belief.” 7…

ACIT, New Delhi vs. M/S. Sur Buildcon Pvt. Ltd., New Delhi

Appeals are dismissed in favour of the

ITA 6174/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2021AY 2009-10

Section 147Section 148Section 68

ACIT, Central Circle- 30, New Delhi vs. Rajnil Sales Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4049/DEL/2017[2008-09]Status: DisposedITAT Delhi09 Jul 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R

Section 131Section 143(1)Section 147Section 148Section 68

…ted statements of some persons without any corroborating material. All the above shows the lack of application of mind 12. by the Ld. AO and incorrect belief while recording reasons. It is settled law in the case of CIT vs. Kelvinator 13. of India Ltd. [2010] 320 ITR 561 (SC) where Hon’ble Apex court has held that Assessing Officer has power to reopen, provided there is 'tangible material' to come to conclusion that there is escapement of income from assessment; reasons must have a live link with formation 11 I.T.As. No. 4049/DEL/2017 of belief. Assessee also relies on the following judgements of the jurisdicti…

Textron India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-5(1)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 1342/BANG/2017[2008-09]Status: DisposedITAT Bangalore23 Jun 2021AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri Sumeet Khurana, CAFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru

Section 10ASection 143(3)Section 148Section 271(1)(c)Section 40

…ision, Page 12 of 17 finality about orders made in judicial and quasi-judicial proceedings. lt is, therefore, essential that before such action is token the requirements of law should be satisfied". 24. The Apex Court in the case of Kelvinator of India Ltd. (320 ITR 561) (SC) held in para 4 as under :- "4. 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 fulfilment of the said conditions alone conferred jurisdiction on the Assessing Officer to make a back assessment, b…

State Bank of India vs. The Joint Commissioner of Income Tax

In the result, the order dated 24

ITA/569/2017HC Karnataka15 Jun 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143(1)Section 143(3)Section 147Section 17Section 260Section 260ASection 32

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF JUNE 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.569 OF 2017 BETWEEN: STATE BANK OF INDIA (FORMERLY STATE BANK OF MYSORE) LOCAL HEAD OFFICE COMPLIANCE DEPARTMENT 4TH FLOOR, 65, ST. MARKS ROAD BENGALURU - 560001 REPRESENTED HEREIN BY ITS DGM & CFO LOCAL HEAD OFFICE BANGALORE MR. RAMESH CHANDRA GOKULAPALAN. ... APPELLANT (BY SRI. T. SURYANARAYANA, ADV.,) AND: THE JOINT COMMISSIONER OF INCOME TAX LARGE TAXPAYER UNITS BENGALURU. ... RESPONDENT (BY SRI…

M/S. Khadeer Ahmed Khan, Bangalore vs. The Assistant Commissioner of Income Tax, Circle- 4(2)(1), Bangalore

In the result, assessee’s appeal is allowed

ITA 2115/BANG/2019[2012-13]Status: DisposedITAT Bangalore14 Jun 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2012-13 Shri. Khadeer Ahmed Khan, The Assistant Commissioner Of No.42, Doddkallasandara, Income-Tax, Kankapura Main Road, Vs. Circle – 4(2)(1), Bengaluru – 560 062. Bengaluru. Pan : Aavpk 1742 Q Assessee Respondent Assessee By : Shri. H. Guruswamy, Itp Revenue By : Smt. R. Premi, Jcit (Dr)(Itat), Bengaluru Date Of Hearing : 07.04.2021 Date Of Pronouncement : 14.06.2021

For Appellant: Shri. H. Guruswamy, ITPFor Respondent: Smt. R. Premi, JCIT (DR)(ITAT), Bengaluru

Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2012-13 Shri. Khadeer Ahmed Khan, The Assistant Commissioner of No.42, Doddkallasandara, Income-tax, Kankapura Main Road, Vs. Circle – 4(2)(1), Bengaluru – 560 062. Bengaluru. PAN : AAVPK 1742 Q ASSESSEE RESPONDENT Assessee by : Shri. H. Guruswamy, ITP Revenue by : Smt. R. Premi, JCIT (DR)(ITAT), Bengaluru Date of hearing : 07.04.2021 Date of Pronouncement : 14.06.2021 O R D E R Per Shri. Chandra Poojari, AM: This appeal by the assessee directed again…

Asst. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Abir Infrastructure Private Limited, Hyderabad

In the result, the appeal of the revenue is dismissed in above terms

ITA 2068/HYD/2018[2010-11]Status: DisposedITAT Hyderabad11 Jun 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Asst. Commissioner Of Vs. Abir Infrastructure Pvt. Income-Tax, Ltd., Hyderabad. Central Circle – 1(3), Hyderabad. Pan – Aafc3608N (Appellant) (Respondent)

For Appellant: Shri H. SrinivasuluFor Respondent: Shri M. Dayasagar

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2010-11 Asst. Commissioner of Vs. Abir Infrastructure Pvt. Income-tax, Ltd., Hyderabad. Central Circle – 1(3), Hyderabad. PAN – AAFC3608N (Appellant) (Respondent) Revenue by: Shri M. Dayasagar Assessee by: Shri H. Srinivasulu Date of hearing: 27/05/2021 Date of pronouncement: 11/06/2021 O R D E R PER L.P. SAHU, AM: This appeal of the Revenue for AY 2010-11 is directed against the CIT(A) - 11, Hyderabad’s order, dated 24/07/2018 invo…

The ITO, Ward-1, Anand vs. M/S. Devraj Developers, Anand

In the result, appeal of the revenue in ITA No

ITA 1526/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad08 Jun 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 1524 To 1526/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2009-10 To 2011-12)

For Appellant: Shri S. S. Shukla, Sr.DR

Section 142ASection 147

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1524 to 1526/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2009-10 to 2011-12) The Income Tax Officer M/s. Devraj Developers बनाम/ Ward-1, Anand, 101, 2nd Terrace, Dev Red Square Vs. Floor, S. P. Patel Building, Bhalej Road, Complex, Near Old C. K. Opp. Petrol Pump, Anand Hall, Mayfair Road, Anand – 388001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAFFD4440E ..…

The ITO, Ward-1, Anand vs. M/S. Devraj Developers, Anand

In the result, appeal of the revenue in ITA No

ITA 1525/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad08 Jun 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 1524 To 1526/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2009-10 To 2011-12)

For Appellant: Shri S. S. Shukla, Sr.DR

Section 142ASection 147

The ITO, Ward-1, Anand vs. M/S. Devraj Developers, Anand

In the result, appeal of the revenue in ITA No

ITA 1524/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad08 Jun 2021AY 2009-10

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 1524 To 1526/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2009-10 To 2011-12)

For Appellant: Shri S. S. Shukla, Sr.DR

Section 142ASection 147