CIT v. Tarajan Tea Co. (P) Ltd.

236 ITR 447Supreme Court of India#15447 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing CIT v. Tarajan Tea Co. (P) Ltd.

VENKATESHWARA RAO POONURU,HYDERABAD vs. ADIT, INTERNATIONAL TAXATION-(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 71/HYD/2022[2017-18]Status: DisposedITAT Hyderabad10 Apr 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Y.V. Bhanu Narayan Rao, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT (DR)

Section 143Section 143(1)Section 143(2)Section 147Section 148Section 153Section 69A

…Therefore, the claim that the money being inherited and is a hereditary income is hereby rejected on lack of any evidence and on merits. 2.6.13 The Assessee has relied on case laws. CIT VS. Tarajan Tea Company (P) Ltd Appeal (Civil) 1941 of 1993, reported in 236 ITR 447(5.C) date of Judgement 04/02/199. ITO ward 41(2), Kolkata Vs. M/s Epkon Associates, Kolkata, ITA No. 1425/Kol/2014/A. Y 2005-06, 30/5/2018. SH. Abrar Ahmad Qasimi, New Delhi Vs. ITO, New Delhi TA No.3177/DEL/2017, Asst. Year. 2007-08 In the Appellate Tribunal, Delhi Benches "SMC": Delhi. ACIT & Anr. Vs. Hotel Blue Moon [(2010)321 ITR 362(SC)]. an…

LAKHICHAND SIDARA,BILASPUR vs. INCOME TAX OFFICER-1(2), BILASPUR

In the result, the appeal of the assessee is partly allowed

ITA 180/RPR/2017[2009-10]Status: DisposedITAT Raipur17 Oct 2022AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.180/Rpr/2017 (ननधाारण वषा / Assessment Year : 2009-2010) Lakhi Chand Sidara, Vs Ito-1(2), Bilaspur Main Road Torwa, Bilaspur (C.G.) Pan No. : Adkps 8800 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: NoneFor Respondent: Shri G.N.Singh, Sr. DR

Section 143(3)Section 147Section 148Section 50C

…facts and in the circumstances of the case, the notice issued u/s 148 bad in law as well as on facts. Decision - The AO has discussed the issue from Para 5 to 8 of his assessment order. The learned AR had submitted that in case of CIT vs. Tutuaja Tea Company 236 ITR 447 the Hon'ble Apex Court held that information which was with the AO at the time of original assessment cannot be used for opening assessment u/s 147. He had also relied on Hon'ble I TAT Raipur decisions in case of Narayan Singh Calara vide ITA No. 92/BLPR/2010 and argued that the assessing officer is not permitted to reopen the case on the basis o…

ACIT(CENTRAL)-1, INDORE, INDORE vs. SHRI RAUNAK MARU, INDORE

The appeals of the Revenue are dismissed

ITA 27/IND/2021[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 143(3)Section 148Section 153A

…ime of passing the original assessment order. This court is of the opinion that the initiation of the reassessment proceedings is bad in law and is liable to be set aside.” b) Similarly the Apex Court in the case of CIT vs Tarajan Tea Co. (P) Ltd. reported in 236 ITR 447 (SC) held that information which was with the A.O. at the time of original assessment cannot be used for reopening the assessment u/s 147 and observed as under:- “5. A perusal of the record in this case shows that there was no omission or failure on the part of the assessee to make a return under s. 139 as contemplated in cl. (a); nor was there…

ACIT(CENTRAL)-1,, INDORE vs. SHRI RAJUL BHARGAVA, INDORE

The appeals of the Revenue are dismissed

ITA 26/IND/2021[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 143(3)Section 148Section 153A

ITO, WD-41(2), KOLKATA, KOLKATA vs. M/S EPKON ASSOCIATES, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1425/KOL/2014[2005-2006]Status: DisposedITAT Kolkata30 May 2018AY 2005-2006

Bench: Shri P.M. Jagtap, Am & Mrs. Madhumita Roy, Jm] I.T.A. No. 1425/Kol/2014 Assessment Year: 2005-06 Ito, Ward 41(2), Kolkata..............................…………………………..............................Appellant 4Th Floor, Poddar Court, 18, Rabindra Sarani, Kolkata – 700 001. M/S. Epkon Associates.....................……....................................................................Respondent 10/2, Canal Circular Road, Kolkata – 700 067 [Pan: Aabfe 8374 Q] Appearances By: Shri Sallong Yaden, Addl. Cit Appearing On Behalf Of The Revenue. Shri A.K. Tibrewal, Fca Appearing On Behalf Of The Assessee Date Of Concluding The Hearing : May 23, 2018 Date Of Pronouncing The Order : May 30 , 2018 Order Per P.M. Jagtap, Am This Appeal Filed By The Revenue Is Directed Against The Order Of Ld. Cit(Appeals) – 19, Kolkata Dated 05.03.2014 & In The Solitary Ground Raised Therein, The Revenue Has Challenged The Action Of The Ld. Cit(A) In Cancelling The Assessment Made By The A.O. Under Section 143(3) / 147 Of The Income Tax Act, 1961 By Holding The Same To Be Invalid.

Section 143(3)Section 147Section 148Section 148(2)Section 154

…with the A.O. during the course of a scrutiny assessment proceeding cannot be used to reopen the assessment relevant case laws are as follows:  The matter is covered by the decision of the Apex Court in the case of CIT vs Tarajan Tea Co. (P) Ltd. reported in 236 ITR 447 (SC) wherein it was held that – ‘Information which was with the A.O. at the time of original assessment cannot be used for reopening the assessment u/s 147.  In the case of ITO vs Nawab Mir Barkat Ali Khan Bahadur (1974) reported in 97 ITR 239 (SC), it was held that – ‘second thoughts on the same material and omission to draw the correct legal p…

A.C.I.T., CIRCLE-42,KOLKATA, KOLKATA vs. M/S SWATI INTERNATIONAL, KOLKATA

In the result, the appeal filed by the Revenue is dismissed

ITA 2566/KOL/2013[2006-2007]Status: DisposedITAT Kolkata21 Sept 2016AY 2006-2007

Bench: Shri N.V.Vasudevan, J.M. &Dr.A.L.Saini, A.M.)

For Appellant: Shri SallongYaden, Addl.CITFor Respondent: None

Section 143(3)Section 144Section 147

…ry information which was available with the AO during the course of a scrutiny assessment proceeding cannot be usedto reopen the assessment . • The matter is covered by the decision of the Apex Court in the case of CIT vs. Tarajan Tea Co. (P) Ltd. reported in 236 ITR 447 (SC) wherein it was held that - 'Information which was with the A.O. at the time of original assessment cannot be used for reopening the assessment u/s 147.' M/s. Swati International • In the case of ITO vs. Nawab Mir Barkat Ali Khan Bahadur [1974] reported in 97 ITR 239 (SC), it was held that - 'second thoughts on the same material, and omission…