CIT v. Pentafour

418 ITR 427High Court2019#4863 most cited

What is CIT v. Pentafour authority for?

Failure by the Assessing Officer (AO) to dispose of objections filed by the assessee against the reopening of assessment under Section 147 of the Income-tax Act, 1961, renders the reassessment order invalid and affects the AO's jurisdiction.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2026.

Also referred to as

CIT v. Pentafour · 418 ITR 427 · Section 147 · reopening of assessment · objections · disposal of objections · AO jurisdiction · GKN Driveshafts

Sections most often in play

Section 147Section 148Section 143(3)Section 68Section 10(1)Section 142(1)Section 143(2)Section 144

Issues it is cited on

kelvinatorsection 194achange of opinionreason to believereopening of assessmentspeaking orderliable to taxcommissioner (appeals)section 194income-tax officernotice under section 148reassessment proceedings

Judgments citing CIT v. Pentafour

Narender Kumar Gupta, New Delhi vs. ITO Ward-2(1), Faridabad

In the result, ITA.No.7376/Del

ITA 7375/DEL/2019[2011-12]Status: DisposedITAT Delhi10 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 142(1)Section 147Section 148

…(Del.), Judgment of Hon’ble Bombay High Court in the case of Fomento Resorts & Hotels Ltd., in Tax Appeal No.63 of 2007 Dated 30.08.2019, Judgment of Hon’ble Madras High Court in the case of CIT vs., M/s. Pentafour Software Employees Welfare Foundation [2019] 418 ITR 427 (Mad.). He has also relied upon Judgment of ITAT, Delhi Bench in the case of Shri Suresh Chandra vs., ITO in ITA.No.3061/Del./2012 Dated 13.03.2015 in which it was held that “it is not open to the A.O. to decide the objections raised against notice under section 148 by 13 ITA.Nos.7372 to 7378/Del./2019 Shri Hanuman Prasad Agarwal, Faridabad & Oth…

Garima Aggarwal, Faridabad vs. ITO Ward - 1(3), Faridabad

In the result, ITA.No.7376/Del

ITA 7374/DEL/2019[2011-12]Status: DisposedITAT Delhi10 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 142(1)Section 147Section 148

…(Del.), Judgment of Hon’ble Bombay High Court in the case of Fomento Resorts & Hotels Ltd., in Tax Appeal No.63 of 2007 Dated 30.08.2019, Judgment of Hon’ble Madras High Court in the case of CIT vs., M/s. Pentafour Software Employees Welfare Foundation [2019] 418 ITR 427 (Mad.). He has also relied upon Judgment of ITAT, Delhi Bench in the case of Shri Suresh Chandra vs., ITO in ITA.No.3061/Del./2012 Dated 13.03.2015 in which it was held that “it is not open to the A.O. to decide the objections raised against notice under section 148 by 13 ITA.Nos.7372 to 7378/Del./2019 Shri Hanuman Prasad Agarwal, Faridabad & Oth…

Sheela Aggarwal, Faridabad vs. ITO Ward - 2(3), Faridabad

In the result, ITA.No.7376/Del

ITA 7373/DEL/2019[2011-12]Status: DisposedITAT Delhi10 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 142(1)Section 147Section 148

…(Del.), Judgment of Hon’ble Bombay High Court in the case of Fomento Resorts & Hotels Ltd., in Tax Appeal No.63 of 2007 Dated 30.08.2019, Judgment of Hon’ble Madras High Court in the case of CIT vs., M/s. Pentafour Software Employees Welfare Foundation [2019] 418 ITR 427 (Mad.). He has also relied upon Judgment of ITAT, Delhi Bench in the case of Shri Suresh Chandra vs., ITO in ITA.No.3061/Del./2012 Dated 13.03.2015 in which it was held that “it is not open to the A.O. to decide the objections raised against notice under section 148 by 13 ITA.Nos.7372 to 7378/Del./2019 Shri Hanuman Prasad Agarwal, Faridabad & Oth…

Meena Gupta, Faridabad vs. ITO Ward - 1(5), Faridabad

In the result, ITA.No.7376/Del

ITA 7372/DEL/2019[2011-12]Status: DisposedITAT Delhi10 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 142(1)Section 147Section 148

…(Del.), Judgment of Hon’ble Bombay High Court in the case of Fomento Resorts & Hotels Ltd., in Tax Appeal No.63 of 2007 Dated 30.08.2019, Judgment of Hon’ble Madras High Court in the case of CIT vs., M/s. Pentafour Software Employees Welfare Foundation [2019] 418 ITR 427 (Mad.). He has also relied upon Judgment of ITAT, Delhi Bench in the case of Shri Suresh Chandra vs., ITO in ITA.No.3061/Del./2012 Dated 13.03.2015 in which it was held that “it is not open to the A.O. to decide the objections raised against notice under section 148 by 13 ITA.Nos.7372 to 7378/Del./2019 Shri Hanuman Prasad Agarwal, Faridabad & Oth…