CIT v. Shri Ram Singh

306 ITR 343High Court2008#534 most cited

What is CIT v. Shri Ram Singh authority for?

The Assessing Officer cannot assess or reassess any other income under Section 147 if the original grounds for issuing the Section 148 notice are not sustained. Jurisdiction to add other income discovered during reassessment proceedings arises only if the income for which the notice was initially issued is successfully assessed or reassessed.

180

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Shri Ram Singh · 306 ITR 343 · Section 147 · Section 148 · reassessment jurisdiction · original grounds not sustained · income escaping assessment · scope of reassessment · Jet Airways principle · Explanation 3 Section 147

Also reported as

174 Taxmann 438217 CTR 3458 DTR 118

Sections most often in play

Section 148Section 147Section 143(3)Section 142(1)Section 68Section 139(1)Section 144BSection 234B

Issues it is cited on

section 147(1)section 13(1)(c)(ii)section 148(2)section 32(1)(iia)clarificatory amendmentsection 140income escaping assessmentkelvinatorfresh tangible materialsection 234dreason to believeadditional depreciation

Judgments citing CIT v. Shri Ram Singh

Sureshkumar Jethanand Rawlani, Mumbai vs. Income Tax Officer, 17(3)(4), Mumbai

ITA 1054/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: Shri Tanzil R. Padvekar, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R. &
Section 143(3)Section 147Section 148Section 246Section 4Section 5Section 56(2)(vii)Section 80

…s and the decision in Majinder Singh Kang referred by the revenue was taken note of in Mohmed Juned Dadani and it was held that the explanatory memorandum to Explanation 3 to Section 147 of the Act was not brought to the notice of the High Court in the (2008) 306 ITR 343 (Raj) (2011) 331 ITR 236 (Bom) (2011) 336 ITR 136 (2018) 99 taxmann.com 312 (SC) (2022) 138 taxmann.com 296 (Bombay) (2013) 355 ITR 172 (Guj.) (2012) 344 ITR 641 (Chattisgarh) (2008) 306 ITR 343 (Raj) (2017) 394 ITR 733 (Mad) (2016) 387 ITR 416 (Del) (2003) 259 ITR 19 (SC) (2017) 291 CTR 272 (P&H) said decision. It is further submitted by Mr. Bag…

Sureshkumar Jethanand Rawlani, Mumbai vs. Income Tax Officer, 17(3)(4), Mumbai

ITA 1053/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: Shri Tanzil R. Padvekar, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R. &
Section 143(3)Section 147Section 148Section 246Section 4Section 5Section 56(2)(vii)Section 80

…s and the decision in Majinder Singh Kang referred by the revenue was taken note of in Mohmed Juned Dadani and it was held that the explanatory memorandum to Explanation 3 to Section 147 of the Act was not brought to the notice of the High Court in the (2008) 306 ITR 343 (Raj) (2011) 331 ITR 236 (Bom) (2011) 336 ITR 136 (2018) 99 taxmann.com 312 (SC) (2022) 138 taxmann.com 296 (Bombay) (2013) 355 ITR 172 (Guj.) (2012) 344 ITR 641 (Chattisgarh) (2008) 306 ITR 343 (Raj) (2017) 394 ITR 733 (Mad) (2016) 387 ITR 416 (Del) (2003) 259 ITR 19 (SC) (2017) 291 CTR 272 (P&H) said decision. It is further submitted by Mr. Bag…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 791/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…in the case of Majinder Singh Kang Vs CIT (2012) CIT 244 ITR 358 has, after noticing that the earlier judgments of the Punjab & Haryana and Rajasthan High Courts in the cases of CIT Vs Atlas Cycle Industries (1989) 180 ITR 319 and CIT vs Shri Ram Singh(2008) 306 ITR 343 respectively] were rendered prior to the insertion of Explanation 3 to Section 147 of the Act, held that…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

In the result, all the COs by assessee in CO

ITA 790/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…in the case of Majinder Singh Kang Vs CIT (2012) CIT 244 ITR 358 has, after noticing that the earlier judgments of the Punjab & Haryana and Rajasthan High Courts in the cases of CIT Vs Atlas Cycle Industries (1989) 180 ITR 319 and CIT vs Shri Ram Singh(2008) 306 ITR 343 respectively] were rendered prior to the insertion of Explanation 3 to Section 147 of the Act, held that "a plain reading of Explanation 3 to S.147 clearly depicts that the Assessing Officer has power to make additions even on the ground that reassessment notice might not have been issued in the case during the reassessment proceedings, if he arr…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 789/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…in the case of Majinder Singh Kang Vs CIT (2012) CIT 244 ITR 358 has, after noticing that the earlier judgments of the Punjab & Haryana and Rajasthan High Courts in the cases of CIT Vs Atlas Cycle Industries (1989) 180 ITR 319 and CIT vs Shri Ram Singh(2008) 306 ITR 343 respectively] were rendered prior to the insertion of Explanation 3 to Section 147 of the Act, held that…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 787/BANG/2024[2012-13]Status: DisposedITAT Bangalore23 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…in the case of Majinder Singh Kang Vs CIT (2012) CIT 244 ITR 358 has, after noticing that the earlier judgments of the Punjab & Haryana and Rajasthan High Courts in the cases of CIT Vs Atlas Cycle Industries (1989) 180 ITR 319 and CIT vs Shri Ram Singh(2008) 306 ITR 343 respectively] were rendered prior to the insertion of Explanation 3 to Section 147 of the Act, held that…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 786/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…in the case of Majinder Singh Kang Vs CIT (2012) CIT 244 ITR 358 has, after noticing that the earlier judgments of the Punjab & Haryana and Rajasthan High Courts in the cases of CIT Vs Atlas Cycle Industries (1989) 180 ITR 319 and CIT vs Shri Ram Singh(2008) 306 ITR 343 respectively] were rendered prior to the insertion of Explanation 3 to Section 147 of the Act, held that…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bangalore

In the result, all the COs by assessee in CO

ITA 785/BANG/2024[2020-21]Status: DisposedITAT Bangalore23 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…in the case of Majinder Singh Kang Vs CIT (2012) CIT 244 ITR 358 has, after noticing that the earlier judgments of the Punjab & Haryana and Rajasthan High Courts in the cases of CIT Vs Atlas Cycle Industries (1989) 180 ITR 319 and CIT vs Shri Ram Singh(2008) 306 ITR 343 respectively] were rendered prior to the insertion of Explanation 3 to Section 147 of the Act, held that "a plain reading of Explanation 3 to S.147 clearly depicts that the Assessing Officer has power to make additions even on the ground that reassessment notice might not have been issued in the case during the reassessment proceedings, if he arr…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 784/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…in the case of Majinder Singh Kang Vs CIT (2012) CIT 244 ITR 358 has, after noticing that the earlier judgments of the Punjab & Haryana and Rajasthan High Courts in the cases of CIT Vs Atlas Cycle Industries (1989) 180 ITR 319 and CIT vs Shri Ram Singh(2008) 306 ITR 343 respectively] were rendered prior to the insertion of Explanation 3 to Section 147 of the Act, held that…

Deputy Commissioner of Income-Tax, Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

In the result, all the COs by assessee in CO

ITA 783/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…in the case of Majinder Singh Kang Vs CIT (2012) CIT 244 ITR 358 has, after noticing that the earlier judgments of the Punjab & Haryana and Rajasthan High Courts in the cases of CIT Vs Atlas Cycle Industries (1989) 180 ITR 319 and CIT vs Shri Ram Singh(2008) 306 ITR 343 respectively] were rendered prior to the insertion of Explanation 3 to Section 147 of the Act, held that "a plain reading of Explanation 3 to S.147 clearly depicts that the Assessing Officer has power to make additions even on the ground that reassessment notice might not have been issued in the case during the reassessment proceedings, if he arr…

DCIT, Central Circle-1(3), Bengaluru, Bangalore vs. Coffee Day Enterprises, Bengaluru

In the result, all the COs by assessee in CO

ITA 782/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…in the case of Majinder Singh Kang Vs CIT (2012) CIT 244 ITR 358 has, after noticing that the earlier judgments of the Punjab & Haryana and Rajasthan High Courts in the cases of CIT Vs Atlas Cycle Industries (1989) 180 ITR 319 and CIT vs Shri Ram Singh(2008) 306 ITR 343 respectively] were rendered prior to the insertion of Explanation 3 to Section 147 of the Act, held that "a plain reading of Explanation 3 to S.147 clearly depicts that the Assessing Officer has power to make additions even on the ground that reassessment notice might not have been issued in the case during the reassessment proceedings, if he arr…

Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 781/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…in the case of Majinder Singh Kang Vs CIT (2012) CIT 244 ITR 358 has, after noticing that the earlier judgments of the Punjab & Haryana and Rajasthan High Courts in the cases of CIT Vs Atlas Cycle Industries (1989) 180 ITR 319 and CIT vs Shri Ram Singh(2008) 306 ITR 343 respectively] were rendered prior to the insertion of Explanation 3 to Section 147 of the Act, held that…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 780/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…in the case of Majinder Singh Kang Vs CIT (2012) CIT 244 ITR 358 has, after noticing that the earlier judgments of the Punjab & Haryana and Rajasthan High Courts in the cases of CIT Vs Atlas Cycle Industries (1989) 180 ITR 319 and CIT vs Shri Ram Singh(2008) 306 ITR 343 respectively] were rendered prior to the insertion of Explanation 3 to Section 147 of the Act, held that…

Shankar Nagappa Jadagouda, Kolhapur vs. NFAC, Delhi

Appeal is allowed in above terms

ITA 381/PUN/2024[2010-11]Status: DisposedITAT Pune17 Apr 2024AY 2010-11

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Nikhil PathakFor Respondent: Shri Manish Mehta
Section 147Section 148

…income in respect of any other issue though the reasons for such issue had not been included in the reasons recorded under section 148(2). 14. The second line of precedent is reflected in a judgment of the Rajasthan High Court in CIT v. Shri Ram Singh [2008] 306 ITR 343 . The Rajasthan High Court construed the words used by Parliament 13 ITA.No.381/PUN./2024 in section 147 particularly the words that the Assessing Officer 'may assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings' under…

Jaswant Singh Yadav, Gurugram vs. ITO, Ward 2(2), Gurgaon

In the result, the appeal of the assessee in ITA No

ITA 1973/DEL/2021[2010-11]Status: DisposedITAT Delhi03 Apr 2024AY 2010-11

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Ms. Sapna Bhatia, CIT- DR
Section 143(3)Section 147Section 148Section 263

…which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under the section." 11. Thereafter, the High Court referred to the decision of the Rajasthan High Court in the case of CIT versus Shri Ram Singh, (2008) 306 ITR 343 (Raj.) in which it has been observed as under: "It is only when, in proceedings under section 147 the Assessing Officer, assesses or reassesses any income chargeable to tax which has escaped assessment for any assessment year, with respect to which he had 'reason to believe' to be so, then only, in addition, he can also put to tax, the other inc…

Income Tax Officer, Ward-1(2), Jaipur vs. Mukesh Kumar Soni, Jaipur

In the result appeal of the revenue is dismissed and the cross

ITA 656/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Mar 2024AY 2018-19

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. S. B. Natani (FCA)For Respondent: Sh. Arvind Kumar (CIT)
Section 143(1)Section 143(3)Section 144BSection 147Section 148A

…e jurisdiction, to subject to tax, any other income, chargeable to tax, which the Assessing Officer may find to have escaped assessment, and which may come to his notice subsequently, in the course of proceedings under Section 147." j) CIT Vs Ram singh (2008) 217 CTR 345 (Raj High court) 19 ITA No. 656/JP/2023 & CO No. 06/JP/2023 ITO vs. Mukesh Kumar Soni In our view, this question cannot be said to be any more res-integra, in view of the judgment of this Court dt. 20.5.2008, rendered in Income Tax Appeal No. 65/2006, C.I.T., Bikaner Vs. Shri Ram Singh, wherein the judgment of Punjab and Haryana High Court, in…

Nandkumar Namdeorao Diwate, Kolhapur vs. The Income Tax Officer, Ward-1(1), Kolhapur

In the result, the appeal of the assessee is allowed

ITA 1161/PUN/2023[2011-12]Status: DisposedITAT Pune21 Feb 2024AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.1161/Pun/2023 Assessment Year : 2011-12 Nandkumar Namdeorao Diwate, Vs. Ito, Ward-1(1), 492, C-Ward, Kolhapur Opp. Main Rajaram Highschool, Juna Rajwada, Karveer, Kolhapur, Maharashtra-416001 Pan : Aeqpd 1603L Appellant Respondent

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 69

…Bombay High Court in the case of CIT vs. Jet Airways (I) Ltd., 331 ITR 236 (Bom.), the Hon’ble Delhi High Court in the case of Ranbaxy Laboratories Ltd. vs. CIT, 336 ITR 136 (Delhi) and the Hon’ble Rajasthan High Court in the case of CIT vs. Shri Ram Singh, 306 ITR 343 (Rajasthan), wherein it is held that it is not permissible for the Assessing Officer to make any other addition, if no addition is made in respect of items of which reasons were recorded for issuance of notice u/s.148. 6 We find it relevant to extract the operative portion of the judgment in the case of CIT Vs. Jet Airways (I) Ltd. (supra) whi…

Paramjit Singh, Delhi vs. AO Ward-1, Karnal, Haryana

In the result the appeal of the assessee in ITA No

ITA 446/DEL/2022[2012-13]Status: DisposedITAT Delhi01 Dec 2023AY 2012-13

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 147Section 151Section 263

…which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under the section." 11. Thereafter, the High Court referred to the decision of the Rajasthan High Court in the case of CIT versus Shri Ram Singh, (2008) 306 ITR 343 (Raj.) in which it has been observed as under: "It is only when, in proceedings under section 147 the Assessing Officer, assesses or reassesses any income chargeable to tax which has escaped assessment for any assessment year, with respect to which he had 'reason to believe' to be so, then only, in addition, he can also put to tax, the other inc…

Jay Kishore Choubey, Rairangpur vs. ACIT, Circle-1, Asansol

In the result, appeal of the assessee stands allowed

ITA 2/CTK/2023[2010-11]Status: DisposedITAT Cuttack29 Nov 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2010-2011 2011 Jay Jay Kishore Kishore Choubey, Choubey, Vs. Acit, Circle Acit, Circle-1, Asansol. Rairangpur Bazar, Rairangpur, Rairangpur Bazar, Rairangpur, Mayurbhanj. Pan/Gir No. Pan/Gir No.Acmpc 1759 N (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri Charan Das, Sr. Das, Sr. Dr Date Of Hearing : 29/11 11/2023 Date Of Pronouncement : 29/11 /11/2023 O R D E R Per Bench

For Appellant: Shri P.R.MohantyFor Respondent: Shri Charan Das, Sr
Section 147Section 148

…255 ITR 220 (P&H) & Travancore Cements 305 ITR 170 (Ker) where it was held that the AO could not assess income in respect of issues unconnected with the issue for which the notice was issued. However, Explanation 3 does not affect the judgements in Ram Singh 306 ITR 343 (Raj) & Atlas Cycle Industries 180 ITR 319 (P&H) where it was held that if the AO accepted that the reasons for which the notice was issued were not correct, he would cease to have jurisdiction to proceed with the reassessment Explanation 3 lifts the embargo inserted by judicial interpretation on the making of a s. 147 assessment in respect of it…

M.P. Poonia, Jodhpur vs. ITO, Bikaner

In the result, the appeal of the assessee is allowed

ITA 389/JODH/2019[2008-09]Status: DisposedITAT Jodhpur04 Oct 2023AY 2008-09
Section 139(1)Section 143(1)Section 143(2)Section 148Section 154Section 154(8)

…s of the jurisdictional High Court and the Supreme Court. (1). That for issue of notice u/s 148 dated 25.2.2013 the AO recorded certain reasons, copy enclosed as Annexure-1. The jurisdictional Rajasthan High Court in decision in the case of CIT Vs. Ram Singh, 306 ITR 343 held that "the proceedings for reassessment under section 148/147 were initiated by the Assessing Officer, on non-existing facts, because ultimately the assessee has been able to explain the income, which was believed to have been escaped assessment, was explainable. It is further held that the income, with respect to which he had entertained rea…