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)

Amsri Builders Private Limited, Secunderabad, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

ITA 120/HYD/2017[2007-08]Status: DisposedITAT Hyderabad23 May 2018AY 2007-08

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2007-08 M/S Amsri Builders Pvt. Vs. The Dy. Cit, Central Ltd., Secunderabad. Circle – 1(2), Hyderabad. Pan – Aaeca2834R (Appellant) (Respondent) Assessment Year: 2007-08 M/S Amsri Constructions Vs. The Dy. Cit, Central Pvt. Ltd., Secunderabad. Circle – 1(2), Hyderabad. Pan – Aafca5309Q (Respondent) (Appellant) Assessee By : Shri K.C Devdas Revenue By : Smt. B.K Vishnu Priya Date Of Hearing : 06-03-2018 Date Of Pronouncement : 23-05-2018 Order Per P. Madhavi Devi, J.M.:

For Appellant: Shri K.C DevdasFor Respondent: Smt. B.K Vishnu Priya

Section 147Section 148

…e submitted that even where the assessments are completed u/s 143(1) there has to be tangible material for the A.O to reopen the assessment u/s 148 of the Act, he placed reliance upon the following decisions: 1) CIT Vs Kelvinator of India, reported in [2010] 320 ITR 561 (SC). 2) CIT Vs. Atul Kumar Swami, reported in [2014] 362 ITR 693 (Delhi). 3) Ratna Trayi Reality Services Pvt Ltd., Vs. ITO, reported in [2013] 356 ITR 493 (Guj). 4) CIT Vs. Orient Craft Ltd. reported in (2013) 354 IR 536 (Delhi). 6. Further, he submitted that the A.O has not brought any income to tax even in the reassessment proceedings and th…

JCIT, (OSD), Cir-4(1), Kolkata vs. M/S Jay Shree Tea & Industries Ltd., Kolkata

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

ITA 737/KOL/2016[2012-2013]Status: DisposedITAT Kolkata23 May 2018AY 2012-2013

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.736 & 737/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 & 2012-13) Jcit (Osd), Cir-4(1), Kolkata Vs. M/S. Jay Shree Tea & Industries Ltd. P-7, Chowringhee Square, 10, Camac Street, Industry House, 15Th Floor, Kolkata – Kolkata – 700 069. 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaacj 7788 D (Appellant) .. (Respondent)

For Appellant: Shri G. Mallikarjuna, CIT-DRFor Respondent: Shri B. K. Chaturvedi, AR

Section 143Section 143(3)Section 147Section 148Section 14A

…er upon the Assessing Officer to initiate M/s. Jay Shree Tea & Industries Ltd. ITA Nos.736 & 737/Kol/2016 Assessment Years: 2009-10 & 2012-13 reassessment proceedings upon a mere change of opinion. On appeal by the department to the Supreme Court,(reported in 320 ITR 561(SC)) it was held that though the power to reopen under the amended section 147 of the Act, is much wider, one needs to give a schematic interpretation to the words “reason to believe” failing which section 147 of the Act, would give arbitrary powers to the AO to re-open assessments on the basis of “mere change of opinion”, which cannot be per se…

JCIT, (OSD), Cir-4(1), Kolkata vs. M/S Jay Shree Tea & Industries Ltd., Kolkata

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

ITA 736/KOL/2016[2009-2010]Status: DisposedITAT Kolkata23 May 2018AY 2009-2010

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.736 & 737/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 & 2012-13) Jcit (Osd), Cir-4(1), Kolkata Vs. M/S. Jay Shree Tea & Industries Ltd. P-7, Chowringhee Square, 10, Camac Street, Industry House, 15Th Floor, Kolkata – Kolkata – 700 069. 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaacj 7788 D (Appellant) .. (Respondent)

For Appellant: Shri G. Mallikarjuna, CIT-DRFor Respondent: Shri B. K. Chaturvedi, AR

Section 143Section 143(3)Section 147Section 148Section 14A

…er upon the Assessing Officer to initiate M/s. Jay Shree Tea & Industries Ltd. ITA Nos.736 & 737/Kol/2016 Assessment Years: 2009-10 & 2012-13 reassessment proceedings upon a mere change of opinion. On appeal by the department to the Supreme Court,(reported in 320 ITR 561(SC)) it was held that though the power to reopen under the amended section 147 of the Act, is much wider, one needs to give a schematic interpretation to the words “reason to believe” failing which section 147 of the Act, would give arbitrary powers to the AO to re-open assessments on the basis of “mere change of opinion”, which cannot be per se…

M/S Greater Mohali Area Development Authority, Mohali vs. DCIT, C-6(1), Mohali

In the result, the appeal of the assessee is hereby dismissed

ITA 1560/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh22 May 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2009-10

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR

Section 139Section 142Section 143(3)Section 147Section 148

…ssessing officer for reopening the assessment and the AO is only attempting to review his earlier order through the reassessment proceedings which is neither valid nor justified as held by the Hon'ble Apex court in the case of CIT vs Kelvinator of India(2010) 320 ITR 561. The assessee was asked to furnish details in relation to “other liabilities” reflected in the balance sheet, which was duly filed disclosing EDC charges payable of Rs.225.13 Cr. Admittedly no further questions were asked during assessment proceedings. It is reasonable therefore to presume that the Assessing Officer had formed a view on EDC charg…

Indico Motors Private Ltd., Jamshedpur vs. DCIT Circle-1, Jamshedpur

In the result, appeal filed by the assessee is allowed

ITA 370/RAN/2016[2006-07]Status: DisposedITAT Ranchi21 May 2018AY 2006-07

Bench: Shri N.S Saini & Pavan Kumar Gadaleassessment Year: 2006-2007

For Appellant: Shri M.K.Choudhary, AdvFor Respondent: Shri P.K.Mondal, JCIT

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

…hich trigger the reopening of the assessment, the reopening was bad in law and 3 IT A No.3 70/R an/2 016 Asse ssmen t Year: 2 006 -20 07 for this proposition, he relied on the decision of Hon'ble Supreme Court in the case of CIT v. Kelvinator of India Ltd., 320 ITR 561(SC). 5. ld D.R. on the other hand supported the orders of lower authorities. 6. We have heard the rival submissions, perused the orders of lower authorities and materials available on record. We find from the recorded reasons that the Assessing Officer has observed that W.D.V. of the Shed and building was stated at Rs.38,19,496/- as on 27.9.…

DCIT, Cir-11(1), Kolkata vs. M/S Haldia Petrochemicals Ltd., Kolkata

In the result, the appeal of the assessee is allowed while the appeal of revenue is treated as dismissed

ITA 167/KOL/2016[2003-2004]Status: DisposedITAT Kolkata18 May 2018AY 2003-2004

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 1532/Kol/2015 Assessment Year 2003-04 Haldia Petrochemicals Ltd..............................………………………………………….Appellant Bengal Eco Intelligent Park (Techno) Tower 1, Block Em, Plot-3, Salt Lake City, Sec-V, 3Rd Floor, Kolkata – 700 091 [Pan: Aaach 7360 R] Acit, Circle 8 Kolkata,...................…………………………………………………….Respondent P-7, Chowringhee Square, Aayakar Bhawan, Kolkata - 700069 I.T.A. No. 167/Kol/2016 Assessment Year 2003-04 Dcit, Circle 11(1) Kolkata.............................………………………………………..Appellant P-7, Chowringhee Square, Kolkata – 700 069 Haldia Petrochemicals Ltd..............................………………………………………Respondent Bengal Eco Intelligent Park (Techno) Tower 1, Block Em, Plot-3, Salt Lake City, Sec-V, 3Rd Floor, Kolkata – 700 091 [Pan: Aaach 7360 R] Appearances By: Shri Harakamal Chakravorty, Ar Appearing On Behalf Of The Assessee. Shri Sallong Yaden, Addl. Cit Appearing On Behalf Of The Revenue.

Section 115JSection 143(3)Section 148Section 234D

…s available before him while computing the original assessment under section 143(3) and there was no new tangible material that had come to his possession on the basis of which the assessment was reopened by him. In the case of CIT vs Kelvinator of India Ltd. 320 ITR 561, Hon’ble Supreme Court has 10 I.T.A. Nos. 1532 & 167/Kol/2015 & 2016 held that after the amendment made with effect from 1st April, 1989 in the relevant provisions, the Assessing Officer has to have reason to believe that income has escaped assessment, but this does not imply that the Assessing Officer can reopen an assessment on the mere chang…

Haldia Petrochemicals Ltd., Kolkata vs. ACIT, Cir-8, Kolkata

In the result, the appeal of the assessee is allowed while the appeal of revenue is treated as dismissed

ITA 1532/KOL/2015[2003-2004]Status: DisposedITAT Kolkata18 May 2018AY 2003-2004

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 1532/Kol/2015 Assessment Year 2003-04 Haldia Petrochemicals Ltd..............................………………………………………….Appellant Bengal Eco Intelligent Park (Techno) Tower 1, Block Em, Plot-3, Salt Lake City, Sec-V, 3Rd Floor, Kolkata – 700 091 [Pan: Aaach 7360 R] Acit, Circle 8 Kolkata,...................…………………………………………………….Respondent P-7, Chowringhee Square, Aayakar Bhawan, Kolkata - 700069 I.T.A. No. 167/Kol/2016 Assessment Year 2003-04 Dcit, Circle 11(1) Kolkata.............................………………………………………..Appellant P-7, Chowringhee Square, Kolkata – 700 069 Haldia Petrochemicals Ltd..............................………………………………………Respondent Bengal Eco Intelligent Park (Techno) Tower 1, Block Em, Plot-3, Salt Lake City, Sec-V, 3Rd Floor, Kolkata – 700 091 [Pan: Aaach 7360 R] Appearances By: Shri Harakamal Chakravorty, Ar Appearing On Behalf Of The Assessee. Shri Sallong Yaden, Addl. Cit Appearing On Behalf Of The Revenue.

Section 115JSection 143(3)Section 148Section 234D

…s available before him while computing the original assessment under section 143(3) and there was no new tangible material that had come to his possession on the basis of which the assessment was reopened by him. In the case of CIT vs Kelvinator of India Ltd. 320 ITR 561, Hon’ble Supreme Court has 10 I.T.A. Nos. 1532 & 167/Kol/2015 & 2016 held that after the amendment made with effect from 1st April, 1989 in the relevant provisions, the Assessing Officer has to have reason to believe that income has escaped assessment, but this does not imply that the Assessing Officer can reopen an assessment on the mere chang…

DCIT, Jaipur vs. Vimal Chand Surana HUF, Jaipur

In the result, the appeal of the revenue stands dismissed

ITA 437/JPR/2017[2007-08]Status: DisposedITAT Jaipur17 May 2018AY 2007-08

For Appellant: Shri S.R. Sharma &For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@

Section 131Section 139(1)Section 143Section 143(3)Section 147Section 148Section 151Section 292C

…r some other officer takes a different view. A decision is right or wrong is none of the concern of the subsequent officer. (refer Sita World Travel (India) Ltd. Vs. CIT (2005) 274 ITR 186). The Hon’ble Supreme Court in case of Kelvinator of India Ltd. (2010) 320 ITR 561 (SC) held that 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 reason to believe that income ha…