How many judgments cite CIT v. Paramjit Kaur?

106 judgments on BharatTax cite CIT v. Paramjit Kaur (311 ITR 38), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Paramjit Kaur come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 151, Section 250, Section 145(3).

CIT v. Paramjit Kaur

311 ITR 38High Court2008#1024 most cited

What is CIT v. Paramjit Kaur authority for?

An Assessing Officer must have 'reasons to believe,' not just 'reasons to suspect,' that income has escaped assessment before initiating reassessment proceedings. The AO must apply independent mind to the information and record own satisfaction, rather than acting mechanically or on borrowed satisfaction.

106

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Paramjit Kaur · 311 ITR 38 · Section 147 · Section 148 · reasons to believe · reasons to suspect · escapement of income · non-application of mind · borrowed satisfaction · independent satisfaction of AO · reassessment proceedings · initiation of reassessment

Sections most often in play

Section 147 Section 148 Section 143(3)Section 151 Section 250 Section 145(3)Section 1961 Section 40A(3)

Issues it is cited on

section 2(40)live link borrowed satisfaction bogus share capital material facts necessary for assessment bogus ltcg escapement of income full and true disclosure bogus long term capital gain non application of mind reason to believe mere change of opinion

Judgments citing CIT v. Paramjit Kaur

Income Tax Officer Ward 7.2.1 Ahmedabad, Ahmedabad vs. Raghavbhai Gordhanbhai Narola, Ahmedabad

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

ITA 1268/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Hargovind Sinh, Sr.DR

Section 143(1)(a)Section 148Section 250

…med up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held ITA Nos.1266 to 1268/Ahd/2025 (By Revenue) & CO Nos.55 to 57/Ahd/2025 (By Assessee) ITO vs. Raghavbhai Gordhanbhai Narola Asst.Years : 2013-14, 2015-16 & 2016-17 12 that in the absence of sufficient material to form satisfaction of the Assessing Officer that income o…

Income Tax Officer Ward 7.2.1 Ahmedabad, Ahmedabad vs. Raghavbhai Gordhanbhai Narola, Ahmedabad

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

ITA 1267/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2015-16

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Hargovind Sinh, Sr.DR

Section 143(1)(a)Section 148Section 250

Income Tax Officer, Ward 7.2.1, Ahmedabad vs. Raghavbhai Gordhanbhai Narola, Ahmedabad

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

ITA 1266/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Hargovind Sinh, Sr.DR

Section 143(1)(a)Section 148Section 250

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 427/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR

Section 147Section 148Section 153CSection 250Section 68

…med up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the assessee had escaped assessment, the issuance of notices u/s 148 of the Act was not valid. Similar view has been taken by the Hon’ble Gujarat High Court in the ca…

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby

ITA 426/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 147Section 148Section 153CSection 250Section 68

…med up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the assessee had escaped assessment, the issuance of notices u/s 148 of the Act was not valid. Similar view has been taken by the Hon'ble Gujarat High Court in the ca…

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 425/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR

Section 147Section 148Section 153CSection 250Section 68

…med up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the assessee had escaped assessment, the issuance of notices u/s 148 of the Act was not valid. Similar view has been taken by the Hon’ble Gujarat High Court in the ca…

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 424/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR

Section 147Section 148Section 153CSection 250Section 68

…med up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the assessee had escaped assessment, the issuance of notices u/s 148 of the Act was not valid. Similar view has been taken by the Hon’ble Gujarat High Court in the ca…

ACIT, Circle 3, Lucknow vs. Anshuman Singh, Lucknow

In the result, the appeal of Revenue is allowed

ITA 342/LKW/2025[2017-18]Status: DisposedITAT Lucknow04 Dec 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139Section 142Section 142(1)Section 143Section 143(3)Section 144Section 147Section 148

…by various other courts have upheld the above contention of the appellant: Sagar Enterprises v. Asstt. CIT [2002] 257 ITR 335, State of Uttar Pradesh and others v. M/s. Aryaverth Chawal Udyog and others, 2016 (91) VST 1 (SC), CIT v. Smt. Paramjit Kaur [2009] 311 ITR 38 (Punj. & Har.), Assistant Commissioner of Income-tax v. ICICI Securities Primary Dealership Ltd. [2012] 348 ITR 299 (SUPREME COURT OF INDIA), Jagran Prakashan Allahabad High Court [2014] 367 ITR 534, Hon'ble Allahabad High Court in the case Dr. Shiva Kant Mishra [2015] 61 taxmann.com 201 (Allahabad), Hon'ble Allahabad High Court in the case of Aru…

Smt. Satyawati Marwaha Through Legal Heir Sh, Chander Sheikhar Marwaha, Jalandhar vs. Assistant Commissioner of Income Tax, Jalandhar

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A

Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 346 & 347/Asr/2024 Assessment Years: 2014-15 & 2015-16 Smt. Satyawati Marwaha Vs. Asstt. Commissioner of Income Tax, (Deceased), Through Legal Heir Sh. Jalandhar Chander Sheikhar Marwaha, 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8131H] (Respondent) (Appellant) Appellant by : Sh. Ashray Sarna, C. A. : Respondent by Sh. Charan Dass, Sr. D. R. Date of Hearing : 04.08.2025 Date of Pronouncement : 30.10.2025 ORDER Per U…

Smt. Satyawati Marwaha Through Legal Heir Sh. Chander Sheikhar Marwaha, Jalandhar vs. Assistant Commissioner of Income Tax, Jalandhar

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A

Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

Neeraj Kumar Sethi, Delhi vs. ITO, National Faceless Appeal Centre (NFAC)

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

ITA 9/ASR/2024[2014-15]Status: DisposedITAT Amritsar26 Sept 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashwani Kalia, C.A

Section 139Section 143(3)Section 144BSection 147Section 148Section 250Section 68

…nt towards the individual application of mind of the AO to the materials on record which is just a third party statement and in support of his contention he relied upon the decision of the jurisdictional High court in the case of CIT vs Paramjit kaur [2009] 311 ITR 38 ( P & H ) , where on similar circumstances the Hon’ble court has observed in para – 7 of the order that the AO has failed to incorporate the materials and his satisfaction for reopening the assessment: “7. It is undisputed that the Assessing Officer had initiated reassessment proceedings on the basis of information received from the survey circl…

S K N Sikshan Sansthan, Bhadhadhar vs. Dy. Commissioner Income Tax (Central)-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 445/JPR/2025[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: Shri Gagan Goyal & Shri Narinder Kumarskn Shikshan Sansthan, 1, N. H. 11 Bhadhadar Sikar 332 315 Pan No.: Aamts 1103L ...... Appellant Vs.

For Appellant: Mr. Shafi Mohammad, Adv., Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, Addl. CIT

Section 10Section 115BSection 12ASection 143(3)Section 147Section 148Section 250Section 57

…t sufficient for reopening the assessment. Therefore, the Tribunal was right in holding that the Assessing Officer was not justified in reopening the assessment under section 147 / 148 of the Income-tax Act, 1961.” We find that in the matter of Paramjit Kaur (311 ITR 38), the assessee had filed her original return declaring nil income. The AO initiated reassessment proceedings on the basis of information received from the survey circle that the she had got prepared a demand draft for a sum of Rs. 83, 040/- which was not accounted in the books of account of the assessee. On appeal by the assessee, the FAA upheld t…

Yadav Rice Mills, Muktsar vs. Deputy Commissioner of Income Tax, Circle-2, Bathinda

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

ITA 415/ASR/2024[2012-13]Status: DisposedITAT Amritsar17 Sept 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashwani Kumar, Ms. Deepali Aggarwal

Section 131Section 143(1)Section 143(3)Section 147Section 148Section 151Section 250Section 68Section 69C

…es: “CIT vs Kelvinator of India [2010] 320 ITR 561 (SC) M/s Lakshya ICE & Cold Storage Pvt. Ltd. v. I.T.O. Ward 1(5), Aligarh [2019] 73 ITR (Trib.) 95 (ITAT Agra) 14 I.T.A. No. 415/Asr/2024 Assessment Year: 2012-13 CIT v. Smt. Paramjit Kaur v. CIT [2009] 311 ITR 38 (P&H) S P Agarwalla Alias Sukhdeo Prasad Agarwala v. ITO [1983] 140 ITR 1010 (Cal) Signature Hotels (P) Ltd. v. ITO [2011] 338 ITR 51 (Delhi HC ) CIT v. SFIL Stock Broking Ltd. [2010] 325 ITR 285 (Del) CIT v. Meenakshi Overseas Pvt. Ltd. [2017] 99CCH 0028 (Delhi HC)” 16. The Ld AR relying on the above decisions on legal grounds against the in…

Sh. Baljinder Kumar Aggarwal 171, Model Town Ludhiana, Punjab vs. Jatin Abbi the Assistant Commissioner of Income Tax Circle-1 Ludhiana, Punjab

In the result, appeal of the Assessee is partly allowed

ITA 689/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh17 Sept 2025AY 2012-2013

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 689/Chd/2024 िनधा"रण वष" / Assessment Year : 2012-13 बनाम Shri Baljinder Kumar Aggarwal, The Acit, 171, Model Town, Circle-1, Vs Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Bmcpk7473A अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit, Dr तारीख/Date Of Hearing : 21.08.2025 उदघोषणा क" तारीख/Date Of Pronouncement : 17.09.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 10(38)Section 143(1)Section 148

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 689/CHD/2024 िनधा"रण वष" / Assessment Year : 2012-13 बनाम Shri Baljinder Kumar Aggarwal, The ACIT, 171, Model Town, Circle-1, VS Ludhiana. Ludhiana. "थायी लेखा सं./PAN /TAN No: BMCPK7473A अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Manav Bansal, CIT, DR तारीख/Date of Hearing : 21.08.2025 उदघोषणा क" तारीख…

Narayan Suppliers Pvt. Ltd., Kolkata vs. I.T.O., Ward - 6(3), Kolkata

In the result, appeal of the assessee is dismissed

ITA 1077/KOL/2024[2011-2012]Status: DisposedITAT Kolkata08 Sept 2025AY 2011-2012

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri Avijit Ghoshal, ARFor Respondent: Shri Raja Sengputa, CIT-DR

Section 10(38)

…ith the Assessing Officer. Therefore, the Assessing Officer could not have added the income, which was rightly deleted by the Commissioner (Appeals) as well as the Tribunal". Decision of Hon'ble Punjab & Haryana High Court in the case of CIT -Vs-Paramjit Kaur 311 ITR 38, in which it was held as under: "Held, that the Assessing Officer had not examined the information received from the survey circle before 18 recording his own satisfaction of escaped income and initiating reassessment proceedings. The Assessing Officer had thus acted only on the basis of suspicion and it could not be said that it was based on beli…

Income Tax Officer Ward-3(3)(2), Ahmedabad vs. Kapil Arun Agrawal, Ahmedabad

In the result, appeal of the Revenue stands dismissed

ITA 672/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad04 Sept 2025AY 2015-16

Bench: Shri Sanjay Garg & Smt. Annapurna Guptaआयकर अपील सं /Ita No.672/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 Income Tax Officer Kapil Arun Agrawal बनाम/ Ward-3(3)(2) B-130 Pushp Industrial Park V/S. Ahmedabad Near Shital Cinema, Gomtipur Rakhial Ahmeabad – 390 021 "थायी लेखा सं./Pan: Agupa 1914 H (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee By : Ms. Urvashi Sodhan, Ar Revenue By : Shri Ravindra, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 28/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/09/2025 आदेश/O R D E R Per Sanjay Garg:

For Appellant: Ms. Urvashi Sodhan, ARFor Respondent: Shri Ravindra, Sr.DR

Section 147Section 250Section 68Section 69C

…up by the Hon’ble Supreme Court in the case of “Income Tax Officer vs. Lakhmani Mewaldas” (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs. Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the assessee had escaped assessment, the issuance of notices u/s. 148 of the Act was not valid. In view of this, the reopening of the assessment in this case was bad…

Income Tax Officer, Ward-2(1)(2), Aayakar Bhavan Vejalpur vs. Vipul Jagdishbhai Patel(HUF), Naranpura Ahmedabad

In the result, the appeal filed by the Revenue is dismissed and CO filed by the assessee is allowed

ITA 1324/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad27 Aug 2025AY 2012-13

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1324/Ahd/2025 A/W. Cross Objection No. 59/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2012-13) बनाम/ Income Tax Officer Vipul Jagdishbhai Patel Ward-2(1)(2), Ahmedabad (Huf) Vs. A-302, Aryan-2, Nr. Kabir School, B/H. St. Xaviers School, Naranpura, Ahmedabad, Gujarat - 380013 & Vipul Jagdishbhai Patel Income Tax Officer (Huf) Ward-2(1)(2), A-302, Aryan-2, Nr. Kabir Ahmedabad School, B/H. St. Xaviers School, Naranpura, Ahmedabad, Gujarat - 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaghv7848P (Appellant / Cross Objector) .. (Respondent) Assessee By : Shri Kirit P Shah, A.R. Revenue By : Shri Nitin Kulkarni, Sr. Dr Date Of Hearing 19/08/2025 Date Of Pronouncement 27/08/2025 O R D E R The Present Appeal Of The Revenue & Cross Objection Of The Assessee Are Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A)-1, Siliguri (Hereinafter Referred To As “Cit(A)”), Dated 30.03.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As The “Act”) & Relate To Assessment Year (A.Y.) 2012-13. Ita No. 1324/Ahd/2025 A/W. Co No. 59/Ahd/2025 [Vipul Jagdishbhai Patel (Huf)] A.Y. 2012-13 - 2 – 2. The Appeal Of The Assessee Is Delayed For Filing By 16 Days. The Ao Has Explained The Cause Of Delay As Being Preoccupied In Pressing Matters Including Time Barring Matters, High Court Matters & Others. Considering The Smallness Of The Delay, We Consider It Fit To Condone The Delay. Order Was Pronounced In The Open Court.

For Appellant: Shri Kirit P Shah, A.RFor Respondent: Shri Nitin Kulkarni, Sr. DR

Section 132Section 143(1)Section 147Section 250

…ing his own mind. Assessing Officer had not examined and corroborated the information received from the investigation wing before recording his own satisfaction of escaped income and initiating reassessment proceedings. [Smt. Paramjit Kaur vs. CIT, Jalandhar [311 ITR 38 (Punjab & Haryana HC)] ITA No. 1324/Ahd/2025 A/w. CO No. 59/Ahd/2025 [Vipul Jagdishbhai Patel (HUF)] A.Y. 2012-13 - 8 – (e) The A.O erred in forming the belief that there is escapement of income on the ground that the appellant had received accommodation entry of Rs. 6,53,712/- in HDFC Bank account no 00060340017268 through entry provider Jignes…

Hansaben Girishbhai Shah, Ahmedabad vs. The Dy.CIT, Circle-2(1)(1), Ahmedabad

The appeal of the assessee stands allowed on this legal ground

ITA 1279/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Aug 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1279/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Hansaben Girishbhai Shah The Dy.Cit बनाम/ 139, V.R. Shah Smruti Circle-2(1)(1) V/S. Shikshan Mandir Ahmedabad – 380 015 Opp. Yogeshwar Nagar Society Nr. Dharnidhar Derasar Vasna Ahmedabad – 380 007 "थायी लेखा सं./Pan: Aajpd 7188 H (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Jaimin Shah, Ar Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 20/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 27/03/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-2018. Hansaben Girishbhai Shah Vs. Dy.Cit, Cir-2(1)(1) Asst.Yeaar 2017-18

For Appellant: Shri Jaimin Shah, ARFor Respondent: Shri Abhijit Sr.DR

Section 139(1)Section 143(3)Section 147Section 148Section 250

…up by the Hon’ble Supreme Court in the case of “Income Tax Officer vs. Lakhmani Mewaldas” (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs. Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the assessee had escaped assessment, the issuance of notices u/s. 148 of the Act was not valid. 6.2. The facts on the file reveal that there was not any specific inf…

Satyam Rice Mill, Kaithal, Haryana vs. Income Tax Officer, Ward-1, Income Tax Office, Ambala Road, Kaithal

In the result, appeal of the assessee is allowed

ITA 194/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Jul 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 194/Chd/2025 निर्धारण वर्ष / Assessment Year: 2018-19

For Appellant: Shri Nikhil Goyal, Advocate andFor Respondent: Dr. Ranjit Kaur, Sr.DR

Section 143(1)Section 148

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 194/CHD/2025 निर्धारण वर्ष / Assessment Year: 2018-19 Satyam Rice Mill, Vs The ITO, Jind Road, Kaithal, Ward-1, Hryana. Kaithal. स्थायी लेखा सं./PAN NO: AADFS3617E अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee by: Shri Nikhil Goyal, Advocate and Shri Ashok Goyal, CA Revenue by : Dr. Ranjit Kaur, Sr.DR Date of Hearing : 02.07.2025 Date of Pronouncement : 15.07.2025 PER RAJ PAL YADAV, VP…

M/S Vardhman Polytex Ltd., Ludhiana vs. ACIT, Ludhiana

In the result, Assessee’s appeal is dismissed

ITA 542/CHANDI/2011[2004-05]Status: DisposedITAT Chandigarh01 Jul 2025AY 2004-05

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Ashish Aggarwal, CA (Virtual Mode)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 147Section 35(1)Section 35(1)(II)Section 35(1)(ii)

…rejected and it is held that AO has rightly reopened the assessment u/s 147 of the Act. This ground of appeal is dismissed.” 6. The ld. Counsel for the Assessee brought it on record the case law of ‘CIT(A) Jalandhar vs Smt. Paramjit Kaur’ reported in [2009] 311 ITR 38 (P&H) wherein, the Hon’ble Jurisdictional High Court has said that the Assessing Officer has to reopen the case u/s 147 of the Act on the basis of a ‘reasons to believe’ and not on ‘reasons to suspect’. In our considered view, the ld. CIT(A) has clearly and categorically 542-Chd-2011 – M/s Vardhman Polytex Ltd, Ludhiana 7 brought it on record th…