CIT v. Shiv Rattan Soni

217 CTR 222High Court2008#15322 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 1961Section 133(6)Section 143(1)Section 143(3)Section 143(3) of the Income Tax ActSection 144Section 144BSection 147

Issues it is cited on

tangible materialescapement of incomereason to believereopening of assessmentreassessment proceedingsnotice under section 148assistant commissionersection 143(1)section 148section 147opportunity of being heardsection 143

Judgments citing CIT v. Shiv Rattan Soni

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)

…. Unless the Assessing Officer has "reason to believe" and such reason is material and relevant to form a belief that there is an escaped assessment, no action under section 147 of the Act can be taken. Similarly, in the case of CIT v. Shiv Rattan Soni [2008] 217 CTR 222 (Rajasthan) the Hon'ble High Court observed that If the Reasons recorded before initiating proceeding under s.148 it need record to find some material which could be related by Court to satisfaction of AO, do not satisfy the test of an honest belief or satisfaction reached by AO about escapement of the income before issuance of notice. It remains…

Vinita Bajoria, Jaipur vs. Income-Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 370/JPR/2025[201617]Status: DisposedITAT Jaipur21 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 370/JP/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Vinita Bajoria 1, Ganesh Colony Moti Doongri Road, Jaipur बनाम Income Tax Officer, Ward 5(2), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEBPB4873M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Manoj Choudhary, CA राजस्व की ओर से / Revenue by : Sh. Gorav Avasthi, JCIT सुनवाई की तारीख / Date of Hear

For Appellant: Sh. Manoj Choudhary, CAFor Respondent: Sh. Gorav Avasthi, JCIT
Section 147Section 148Section 148A

…the basis of case law of N Govindaraju Vs. Income-tax Officer [2015] 60 taxmann.com 333 does not have any value in the eyes of law. It will also be worthwhile to mention here that judgment of jurisdictional Rajasthan High Court in the case of Shri Ram Singh 217 CTR 222 (RAJ), and judgments of this honorable Jaipur bench in the cases of Shri Digamber Jain Atikshaya Keshtra VPO Bada vs ITO dated 22nd August, 2023 [Appeal ITA No. 424/JPR/2022], Satish Kumar Khandelwal vs. ITO [2021] 127 taxmann.com 683, Narain Dutt Sharma vs. ITO [2018] 166 taxlok.com (IT) 663 (Jaipur) and Pradeep Kumar Dhanraj vs ITO [2023] 196 T…

Laxmidhan Tradelink Pvt. Ltd., Kolkata vs. ITO, Ward-2(2), Kolkata

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

ITA 1428/KOL/2023[2011-12]Status: DisposedITAT Kolkata23 May 2025AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 147Section 148Section 250Section 68

…7 ITR 430 (Gauhati)[15-09-2009] vii) Anil Kumar Bhandari vs. Joint Commissioner of Income-tax [2008] 171 Taxman 428 (Calcutta)/[2007] 294 ITR 222 (Calcutta)/[2007] 212 CTR 439 (Calcutta)[13-11-2006] viii) Commissioner of Income-tax vs. Shiv Rattan Soni [2008] 217 CTR 222 (Rajasthan)[28-03-2007] I.T.A. No.: 1428/KOL/2023 Assessment Year: 2011 -12 Laxmidhan Tradelink Pvt. Ltd. ix) Commissioner of Income-tax, IV vs. Insecticides (India) Ltd. [2013] 38 taxmann.com 403 (Delhi)/[2013] 219 Taxman 111 (Delhi) (Mag.)/[2013] 357 ITR 330 (Delhi)[20-05-2013] x) Signature Hotels (P.) Ltd. vs. Income-tax Officer [2012] 20 taxm…

DCIT, CC-2, Jaipur vs. Shri Vimal Chand Surana(HUF), Jaipur

In the result, the appeal of the revenue stands dismissed

ITA 62/JPR/2020[2008-09]Status: DisposedITAT Jaipur06 Mar 2023AY 2008-09

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.S. Nehra (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 139Section 143Section 147Section 150(2)Section 153CSection 2Section 250Section 69

…be only about the fitness of the case to be subject to proceeding by reassessment under section 148 only on the basis of the reasons recorded by the Assessing Officer. 13 Shri Vimal Chand Surana HUF Similarly, in the case of CIT v. Shiv Rattan Soni [2008] 217 CTR 222 (Rajasthan) the Hon’ble High Court observed that if the Reasons recorded before initiating proceeding under s. 148 it need record to find some material which could be related by Court to satisfaction of AO, do not satisfy the test of an honest belief or satisfaction reached by AO about escapement of the income before issuance of notice. It re…

ACIT, Central Circle, Alwar vs. Shri Babu Lal Data, 2015-16

In the result the appeal of the department is dismissed

ITA 1233/JPR/2019[2015-16]Status: DisposedITAT Jaipur05 May 2022AY 2015-16
For Appellant: Sh. P. C. Parwal, CAFor Respondent: S. Naiyer Ali Najmi, CIT
Section 132(1)Section 143(3)Section 269SSection 271D

…the basis, was rightly held by the Tribunal as on 'borrowed satisfaction' not sufficient for initiating reassessment proceedings Reassessment was initiated only on the basis of opinion arrived at by AD at M, hence invalid. (ii) CIT vs. SHIV RATAN SONI (2008) 217 CTR 222 Rajasthan HC (Annexure 11) Conclusion arrived at by the AO for issuing notice under s. 148 is not his own but is a borrowed satisfaction held by the Asstt. CIT while making the order under s. 132(5) for retaining the seized assets until regular proceedings are held-There was no other material before the AO on the basis of which subjective satisfa…

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

…Surana (HUF) case may be, has to be only about the fitness of the case to be subject to proceeding by reassessment under section 148 only on the basis of the reasons recorded by the Assessing Officer. Similarly, in the case of CIT v. Shiv Rattan Soni [2008] 217 CTR 222 (Rajasthan) the Hon’ble High Court observed that If the Reasons recorded before initiating proceeding under s. 148 it need record to find some material which could be related by Court to satisfaction of AO, do not satisfy the test of an honest belief or satisfaction reached by AO about escapement of the income before issuance of notice. It remain…

CIT v. Shiv Rattan Soni (217 CTR 222) — Cited in 6 Judgments | BharatTax