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)

ACIT Central Circle 7 4, Mumbai vs. Zytex Biotech Private Limited, Mumbai

The appeal of the revenue is dismissed

ITA 492/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Sept 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri, Swapnil Choudhary, Sr. DR

Section 133ASection 143(3)Section 147Section 148Section 2Section 250Section 50(2)Section 50B

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 492/Mum/2025 (Assessment Year: 2014-15) ACIT CC-7(4), Zytex Biotech Private Ltd., Room No. 655, Aayakar Bhavan, 702-B, Polaris, Off Marol-Maroshi M.K. Road, Mumbai-400020. Vs. Road, Andheri East, Mumbai-400059. PAN: AAACZ2542F Appellant) : Respondent) Revenue / Appellant by : Shri, Swapnil Choudhary, Sr. DR : Shri K. Gopal & Shri Akhilesh Assessee / Respondent by Desmukh, AR Date of Hearing : 26.08.2025 Date of Pronouncement : 09.09.2025 O R D E R Per Padmavathy S, AM: This appeal by t…

M/S Real Time Consultants Pvt. Ltd., Mumbai vs. ITO 15(3)(1), Mumbai

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

ITA 3290/MUM/2019[2011-12]Status: DisposedITAT Mumbai05 Sept 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Prabhash Shankar

For Appellant: Shri Rushabh Mehta,ARFor Respondent: Shri Uma Shankar Prasad, (CIT DR)

Section 131Section 133(6)Section 143(3)Section 147Section 148

…act that original assessment had already been framed under section 143(3) of the Act and reassessment proceedings initiated were on a mere change of opinion and should be quashed, as such relying on the decision of Supreme Court in CIT vs. Kelvinator of India 320 ITR 561 (SC). 3. In the facts and circumstances of the case and in law, the learned CIT(A) has erred in sustaining the actions of the Assessing Officer of disregarding the fact that when original assessment u/s 143(3) was completed on 13.03.2014 and the issue under consideration was examined categorically by the Assessing Officer, the impugned reassessme…

DCIT, Circle- 24(2), New Delhi vs. Superstar Innovation Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 834/DEL/2018[2009-10]Status: DisposedITAT Delhi04 Sept 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.834/िद"ी/2018(िन.व. 2009-10) Deputy Commissioner Of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ...... अपीलाथ"/Appellant New Delhi बनाम Vs. M/S. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ..... "ितवादी/Respondent Pan: Aabcs 7795 Q Co No. 141/Del/2023 (A.Y.2009-10) In Ita No. 834/Del/2018 M/S. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ...... अपीलाथ"/Appellant Pan: Aabcs 7795 Q बनाम Vs. Deputy Commissioner Of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Dr. Rakesh Gupta, S/Shri Somil Agarwal, Deepesh Garg & Shrey Jain, Advocates "ितवादी"ारा/Respondent By : Ms. Maninder Kaur & Ms. Neeju Gupta, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/06/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 04/09/2025

For Appellant: Dr. Rakesh Gupta, S/Shri Somil AgarwalFor Respondent: Ms. Maninder Kaur &

Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण िद"ी पीठ “जी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.834/िद"ी/2018(िन.व. 2009-10) Deputy Commissioner of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ...... अपीलाथ"/Appellant New Delhi बनाम Vs. M/s. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ..... "ितवादी/Respondent PAN: AABCS 7795 Q CO No. 141/DEL/2023 (A.Y.2009-10) In ITA No. 834/DEL/201…

DCIT, Central Circle-1(4), Kolkata vs. Murlidhar Ratanlal Exports Ltd, Kolkata

Appeal of the Revenue is dismissed

ITA 2541/KOL/2024[2008-09]Status: DisposedITAT Kolkata02 Sept 2025AY 2008-09

Bench: 30th day of September 2007.

Section 143(3)Section 147Section 148Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2541/Kol/2024 (Assessment Year 2008-2009) DCIT, Central Circle-1(4), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata- 700107 ……..…...…………….... Appellant vs. Murlidhar Ratanlal Exports Ltd., 15B, Hemanta Basu Sarani, Kolkata - 700001 [PAN: AABCM8371Q] ................................ Respondent Appearances by: Assessee represented by : Robin Maheshwari, ACA Department represented by : Mangtinlen Haokip, Sr. DR Date of concluding the hearing : 28.08.2025 Date o…

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Velachery

ITA 632/CHNY/2025[2021-22]Status: DisposedITAT Chennai29 Aug 2025AY 2021-22

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT

Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

…आयकर अपीलीय अधिकरण ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./ITA No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./ITA No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./ITA No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./ITA No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./ITA No.632/Chny/2025, A.Y.: 2021-22 v. Deputy Commissioner…

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai

ITA 325/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Aug 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT

Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

…आयकर अपीलीय अधिकरण ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./ITA No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./ITA No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./ITA No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./ITA No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./ITA No.632/Chny/2025, A.Y.: 2021-22 v. Deputy Commissioner…

Deputy Commissioner of Income Tax, Chennai vs. Kag India Private Limited, Chennai

ITA 324/CHNY/2025[2017-18]Status: DisposedITAT Chennai29 Aug 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT

Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

…आयकर अपीलीय अधिकरण ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./ITA No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./ITA No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./ITA No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./ITA No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./ITA No.632/Chny/2025, A.Y.: 2021-22 v. Deputy Commissioner…

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai

ITA 323/CHNY/2025[2015-16]Status: DisposedITAT Chennai29 Aug 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT

Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

…आयकर अपीलीय अधिकरण ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./ITA No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./ITA No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./ITA No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./ITA No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./ITA No.632/Chny/2025, A.Y.: 2021-22 v. Deputy Commissioner…

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai, Tamilnadu

ITA 322/CHNY/2025[2014-15]Status: DisposedITAT Chennai29 Aug 2025AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT

Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

…आयकर अपीलीय अधिकरण ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./ITA No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./ITA No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./ITA No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./ITA No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./ITA No.632/Chny/2025, A.Y.: 2021-22 v. Deputy Commissioner…

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai

ITA 321/CHNY/2025[2019-20]Status: DisposedITAT Chennai29 Aug 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT

Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

…आयकर अपीलीय अधिकरण ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./ITA No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./ITA No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./ITA No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./ITA No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./ITA No.632/Chny/2025, A.Y.: 2021-22 v. Deputy Commissioner…

Assisstant Commissioner of Income Tax, Cir, 20(1), Mumbai vs. Amit Sampathraj Shah, Mumbai

In the result appeal filed by the revenue stand dismissed

ITA 5380/MUM/2024[2015-16]Status: DisposedITAT Mumbai29 Aug 2025AY 2015-16

Bench: Smt. Beena Pillai ()

Section 10Section 143Section 148

…t the outset, in order to comprehend better the contention of the Respondent assessee in the above regard, it is prudent to recapitulate certain well settled principles of law governing the reopening of assessments: - In CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561, the Hon'ble Supreme Court held that the power of assessing officers to reassess is limited and based on the fulfilment of certain pre-conditions. - In Chhugamal Rajpal v. SP Chaliha, [1971] 79 ITR 603 (SC), a three-Judge Bench of the Supreme Court held that section 151 must be strictly adhered to because it contains "important safeguards". - In…

Wheels India Ltd., Chennai vs. ACIT Ltu-1, Chennai

In the result, appeal filed by the assessee is allowed

ITA 696/CHNY/2025[2012-13]Status: DisposedITAT Chennai26 Aug 2025AY 2012-13

Bench: Ms. Padmavathy. S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.696/Chny/2025 िनधा"रण वष"/Assessment Year: 2012-13 V. M/S. Wheels India Ltd., The Acit, No.21, Annasalai Patullos Road, Large Taxpayer Unit-1, Chennai-600 002. Chennai. [Pan: Aaacw 0315 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 115JSection 142(1)Section 143(2)Section 143(3)

…f lease premium (Rs.5,48,767/-) and foreign exchange loss (Rs.22,21,819/-) as revenue expenditure, not examined in the original assessment and relied upon the judgment of the Hon’ble Supreme Court of India in the case of CIT Vs Kelvinator of India Ltd. [2010] 320 ITR 561 (SC). She further submitted that the assessee failed to disclose the capital nature of these claims, justifying reopening beyond four years and relied upon the judgment of the Hon’ble Supreme Court of India in the case of CIT Vs P.V.S. Beedied Pvt. Ltd. [1999] 237 ITR 13 (SC). She furthermore contended that this is not a case of ‘change of opinio…

Tata Education Trust, Mumbai vs. Assistant Commissioner of Income Tax 17(3), Mumbai

In the result, appeal of the assessee in ITA No

ITA 4413/MUM/2024[2009-10]Status: DisposedITAT Mumbai25 Aug 2025AY 2009-10

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri P.J. Pardiwala, Advocate a/wFor Respondent: Shri Ritesh Misra, CIT DR

Section 10Section 10(34)Section 11Section 13(1)(d)Section 13(2)(h)Section 143(3)Section 147Section 148Section 154Section 164(2)

…ich are on record to explain its case and were duly considered by the ld. AO while completing the assessment u/s. 143(3). In the objection so raised, assessee placed reliance on the decision of Hon’ble Supreme Court in the case of Kelvinator of India Limited, 320 ITR 521 SC, which held that the concept of change of opinion on the part of ld. AO to reopen an assessment does not stand obliterated after the substitution of section 147 of the Act by the Direct Tax Laws (Amendment)Acts, 1987 and 1989. According to the Hon’ble Court, the concept of change of opinion must be treated as an inbuilt test to check the abuse…

Tata Education Trust, Mumbai vs. Deputy Commissioner of Income Tax (Exemption) Circle 2(1), Mumbai

In the result, appeal of the assessee in ITA No

ITA 4055/MUM/2024[2009-10]Status: DisposedITAT Mumbai25 Aug 2025AY 2009-10

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri P.J. Pardiwala, Advocate a/wFor Respondent: Shri Ritesh Misra, CIT DR

Section 10Section 10(34)Section 11Section 13(1)(d)Section 13(2)(h)Section 143(3)Section 147Section 148Section 154Section 164(2)

…ich are on record to explain its case and were duly considered by the ld. AO while completing the assessment u/s. 143(3). In the objection so raised, assessee placed reliance on the decision of Hon’ble Supreme Court in the case of Kelvinator of India Limited, 320 ITR 521 SC, which held that the concept of change of opinion on the part of ld. AO to reopen an assessment does not stand obliterated after the substitution of section 147 of the Act by the Direct Tax Laws (Amendment)Acts, 1987 and 1989. According to the Hon’ble Court, the concept of change of opinion must be treated as an inbuilt test to check the abuse…

Assitant Commissioner of Income Tax, Kautilya Bhavan Bandra Mumbai vs. Tata Education Trust, Mumbai

In the result, appeal of the assessee in ITA No

ITA 4030/MUM/2024[2009-10]Status: DisposedITAT Mumbai25 Aug 2025AY 2009-10

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri P.J. Pardiwala, Advocate a/wFor Respondent: Shri Ritesh Misra, CIT DR

Section 10Section 10(34)Section 11Section 13(1)(d)Section 13(2)(h)Section 143(3)Section 147Section 148Section 154Section 164(2)

…ich are on record to explain its case and were duly considered by the ld. AO while completing the assessment u/s. 143(3). In the objection so raised, assessee placed reliance on the decision of Hon’ble Supreme Court in the case of Kelvinator of India Limited, 320 ITR 521 SC, which held that the concept of change of opinion on the part of ld. AO to reopen an assessment does not stand obliterated after the substitution of section 147 of the Act by the Direct Tax Laws (Amendment)Acts, 1987 and 1989. According to the Hon’ble Court, the concept of change of opinion must be treated as an inbuilt test to check the abuse…

Hemani Industires Limited, Mumbai vs. PCIT-6, Mumbai

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

ITA 2963/MUM/2025[2020-21]Status: DisposedITAT Mumbai21 Aug 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.2963/Mum/2025 "नधा"रण वष" / Assessment Year :2020-21 Hemani Industries Limited C-701-703, 7Th Floor, Neelkanth Business Park, R.N Road, Vidyavihar (West) Mumbai-400 086 Pan : Aaach1117Q

For Appellant: Shri Malav P. Sheth, CAFor Respondent: Shri Ritesh Mishra, Sr. DR

Section 115BSection 143(3)Section 263Section 80G

…s Dy. CIT. On perusal of this order, it is observed that the Hon'ble Bombay High Court allowed the assessee's appeal by relying upon the decision of the Hon'ble Supreme Court in the case of Commissioner of Income Tax, Delhi vs. Kelvinator of India Ltd. (2010) 2 SCC 723, holding that a mere change of opinion cannot be a ground for reopening a concluded assessment. However, the Hon'ble Bombay High Court's ruling did not address the merits of disallowing deductions under Section 80G for CSR-related donations per se. Hence, the ratio decidendi laid down in Castrol India Ltd. v/s Dy. CIT (Bom) is not applicable in the…

M/S. Tafe Motors Amd Tractors Ltd., Chennai vs. DCIT, Corporate Circle-3(1), Chennai

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

ITA 1513/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1511, 1512 & 1513/Chny/2025 िनधा"रण वष"/Assessment Years: 2010-11, 2017-18 & 2018-19 V. M/S.Tafe Motors & Tractors Ltd., The Dcit, New No.77, Old No.35, Corporate Cirlce-3(1), Pottipati Plaza, Chennai. Nungambakkam High Road, Nungambakkam, Chennai-600 034. [Pan: Aacct 2459 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 35

…in the hands of the AO justifying reopening of the assessment. In the similar circumstances, the Hon’ble jurisdictional High Court has quashed the notice u/s.148 of the Act and consequential orders in the following cases: i) CIT Vs Kelvinator of India Ltd - 320 ITR 561 (SC) ii) ICICI Securities Ltd - 24 Taxman.com 310 (SC) iii) Schwing Stetter India P. Ltd. 378 ITR 380 (Mad) 9. Therefore, in the light of the above authoritative decisions of the Apex Court and jurisdiction High Courts, we set aside the notice u/s.148 of the Act and all consequential orders thereon. 10. In the result, appeal filed by the asse…

M/S. Tafe Motors Amd Tractors Ltd., Chennai vs. DCIT, Corporate Circle-3(1), Chennai

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

ITA 1512/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Aug 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1511, 1512 & 1513/Chny/2025 िनधा"रण वष"/Assessment Years: 2010-11, 2017-18 & 2018-19 V. M/S.Tafe Motors & Tractors Ltd., The Dcit, New No.77, Old No.35, Corporate Cirlce-3(1), Pottipati Plaza, Chennai. Nungambakkam High Road, Nungambakkam, Chennai-600 034. [Pan: Aacct 2459 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 35

…in the hands of the AO justifying reopening of the assessment. In the similar circumstances, the Hon’ble jurisdictional High Court has quashed the notice u/s.148 of the Act and consequential orders in the following cases: i) CIT Vs Kelvinator of India Ltd - 320 ITR 561 (SC) ii) ICICI Securities Ltd - 24 Taxman.com 310 (SC) iii) Schwing Stetter India P. Ltd. 378 ITR 380 (Mad) 9. Therefore, in the light of the above authoritative decisions of the Apex Court and jurisdiction High Courts, we set aside the notice u/s.148 of the Act and all consequential orders thereon. 10. In the result, appeal filed by the asse…

M/S. Tafe Motors Amd Tractors Ltd., Chennai vs. DCIT, Corporate Circle-3(1), Chennai

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

ITA 1511/CHNY/2025[2010-11]Status: DisposedITAT Chennai18 Aug 2025AY 2010-11

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1511, 1512 & 1513/Chny/2025 िनधा"रण वष"/Assessment Years: 2010-11, 2017-18 & 2018-19 V. M/S.Tafe Motors & Tractors Ltd., The Dcit, New No.77, Old No.35, Corporate Cirlce-3(1), Pottipati Plaza, Chennai. Nungambakkam High Road, Nungambakkam, Chennai-600 034. [Pan: Aacct 2459 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 35

…in the hands of the AO justifying reopening of the assessment. In the similar circumstances, the Hon’ble jurisdictional High Court has quashed the notice u/s.148 of the Act and consequential orders in the following cases: i) CIT Vs Kelvinator of India Ltd - 320 ITR 561 (SC) ii) ICICI Securities Ltd - 24 Taxman.com 310 (SC) iii) Schwing Stetter India P. Ltd. 378 ITR 380 (Mad) 9. Therefore, in the light of the above authoritative decisions of the Apex Court and jurisdiction High Courts, we set aside the notice u/s.148 of the Act and all consequential orders thereon. 10. In the result, appeal filed by the asse…

India Japan Lighting Private Limited, Chennai vs. Principal Commissioner of Income Tax - 4, Chennai

In the result, appeal filed by the assessee is allowed

ITA 1427/CHNY/2025[2021-22]Status: DisposedITAT Chennai18 Aug 2025AY 2021-22

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1427/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 V. M/S. India Japan Lighting Pvt. Ltd., The Pcit-4, No.1, Tiruvallur High Road, Chennai. Puduchatram B.O., Thirumazhisai, Tiruvallur-600 124. [Pan: Aaaci 2673 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 144BSection 263

…n a proper and bonafide manner. This view is confirmed by the full bench decision of the Delhi high court in CIT Vs. Kelvinator of India Ltd (256 ITR 1) (Delhi FB), was upheld by the Supreme court in Commissioner of Income Tax Vs. Kelvinator Of India Ltd ( 320 ITR 561)(SC). 15. The Hon’ble High Court of Bombay in the case of Marico Ltd., vs. ACIT in writ petition No.1917 of 2019 dated 21.08.2019, wherein the Hon’ble High Court has clearly pointed out once a query has been raised by the AO during the assessment proceedings and the assessee has responded to that query, it would necessarily follow that the AO…

CIT v. Kelvinator of India Ltd.

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Judgments citing CIT v. Kelvinator of India Ltd.

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Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai

Deputy Commissioner of Income Tax, Chennai vs. Kag India Private Limited, Chennai

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai, Tamilnadu

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai

Assisstant Commissioner of Income Tax, Cir, 20(1), Mumbai vs. Amit Sampathraj Shah, Mumbai

Wheels India Ltd., Chennai vs. ACIT Ltu-1, Chennai

Tata Education Trust, Mumbai vs. Assistant Commissioner of Income Tax 17(3), Mumbai

Tata Education Trust, Mumbai vs. Deputy Commissioner of Income Tax (Exemption) Circle 2(1), Mumbai

Assitant Commissioner of Income Tax, Kautilya Bhavan Bandra Mumbai vs. Tata Education Trust, Mumbai

Hemani Industires Limited, Mumbai vs. PCIT-6, Mumbai

M/S. Tafe Motors Amd Tractors Ltd., Chennai vs. DCIT, Corporate Circle-3(1), Chennai

M/S. Tafe Motors Amd Tractors Ltd., Chennai vs. DCIT, Corporate Circle-3(1), Chennai

M/S. Tafe Motors Amd Tractors Ltd., Chennai vs. DCIT, Corporate Circle-3(1), Chennai

India Japan Lighting Private Limited, Chennai vs. Principal Commissioner of Income Tax - 4, Chennai