CIT v. P. C. Chemicals

359 ITR 129High Court2013#2173 most cited

What is CIT v. P. C. Chemicals authority for?

The Assessing Officer has valid reason to believe that income has escaped assessment when the assessee fails to file a return, especially if the assessee is known to have multiple income sources such as business income and income from house property. This justifies the initiation of reassessment proceedings.

53

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2019.

Also referred to as

CIT v. P. C. Chemicals · P. C. Chemicals · Section 147 · Section 148 · reason to believe · income escaped assessment · non-filing of return · no return filed · business income · house property income · reassessment proceedings · Income Tax Officer v. M. Pirai Choodi

Judgments citing CIT v. P. C. Chemicals

Thuse Elektronics Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 7, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 563/PUN/2019[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Dinesh Shrivallabh Rathi, Pune vs. Deputy Commissioner of Income-Tax, Circle - 3, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 975/PUN/2018[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

M/S. Png Jewellery & Gems, Pune vs. Deputy Commissioner of Income-Tax, Central Circle -1(2), Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 863/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Deputy Commissioner of Income-Tax, Panvel Circle, Panvel vs. M/S. Nyka Steel Pvt.Ltd, Raigad

In the result, the appeal is partly allowed for statistical purposes

ITA 451/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Ashok Tanna, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 354/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 306/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 305/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Dadasaheb Vitthalrao Urhe, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 304/PUN/2018[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Renuka Auto Components India Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 10, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 1660/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Renuka Auto Components India Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 10, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 1659/PUN/2018[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Balraj Singh Mander, Raigad vs. Deputy Commissioner of Income-Tax, Panvel Circle, Panvel

In the result, the appeal is partly allowed for statistical purposes

ITA 1520/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Balraj Singh Mander, Raigad vs. Deputy Commissioner of Income-Tax, Panvel Circle, Panvel

In the result, the appeal is partly allowed for statistical purposes

ITA 1519/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Deputy Commissioner of Income-Tax, Circle - 1, Nashik vs. Chandrashekhar Ashok Joshi, Nashik

In the result, the appeal is partly allowed for statistical purposes

ITA 1507/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Adroit Enterprises, Pune vs. Deputy Commissioner of Income-Tax, Circle - 1(2), Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 12/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Deputy Commissioner of Income-Tax, Panvel Circle, Panvel vs. M/S. Agarwal Petrochem Private Limited, Raigad

In the result, the appeal is partly allowed for statistical purposes

ITA 1094/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Deputy Commissioner of Income-Tax, Panvel Circle, Panvel vs. M/S. Agarwal Petrochem Private Limited, Raigad

In the result, the appeal is partly allowed for statistical purposes

ITA 1093/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

M/S. Agarwal Petrochem Pvt.Ltd, Mumbai vs. Assistant Commissioner of Income-Tax, Panvel Circle, Panvel

In the result, the appeal is partly allowed for statistical purposes

ITA 1003/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

M/S. Agarwal Petrochem Pvt.Ltd, Mumbai vs. Assistant Commissioner of Income-Tax, Panvel Circle, Panvel

In the result, the appeal is partly allowed for statistical purposes

ITA 1002/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

M/S. Agarwal Petrochem Pvt.Ltd, Mumbai vs. Assistant Commissioner of Income-Tax, Panvel Circle, Panvel

In the result, the appeal is partly allowed for statistical purposes

ITA 1000/PUN/2018[2008-09]Status: DisposedITAT Pune26 Sept 2019AY 2008-09

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

Madhuban Trade Steels Pvt.Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal is partly allowed for statistical purposes

ITA 963/PUN/2017[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…are of the view that the High Court should not have quashed the assessment proceedings vide impugned order’ and accordingly remitted the matter to lower authorities for disposal on merits. 31. The Hon’ble Delhi High Court in CIT Vs. P. C. Chemicals (2013) 359 ITR 129 (Delhi), following M. Pirai Choodi (supra), has restored the matter in the absence of the AO granting opportunity to cross- examine the witnesses, which formed the basis for addition. 32. The Hon’ble Madras High Court in CIT Vs. S.V. Sreenivasan (2018) 404 ITR 433 (Madras) considered both the judgments of Hon’ble Supreme Court, namely, Andam…

CIT v. P. C. Chemicals (359 ITR 129) — Cited in 53 Judgments | BharatTax