Deepraj Hospital Pvt. Ltd. v. ITO

65 ITR 663Income Tax Appellate Tribunal2018#21207 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(1)Section 147 Section 148 Section 10(38)Section 139(1)Section 143(3)Section 144B Section 68

Issues it is cited on

bogus ltcg borrowed satisfaction penny stock section 10(38)tangible material escapement of income reason to believe accommodation entry long term capital gain notice under section 148 reassessment proceedings section 143(1)

Judgments citing Deepraj Hospital Pvt. Ltd. v. ITO

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)

…exus with reasons recorded for initiating re-assessment proceedings and the information received by the Assessing Officer from the investigation wing, accordingly, reassessment was held to be bad in law. 21. In case of Deepraj Hospital (P) Ltd. v. ITO, (2018) 65 ITR 663 (Agra) (Trib.), the Tribunal held: If the re-opening is based on information received from the investigation dept, the reasons must show that the Assessing Officer independently applied his mind to the information and formed his own opinion. If the reopening is done mechanically, it is void. Also, if the reasons refer to any document, a copy shoul…

Smt. Sudha Agarwal, Jaipur vs. ITO, Ward-6(4), Jaipur

In the result, the appeal filed by the assessee stands partly allowed with no orders to cost

ITA 532/JPR/2024[2013-14]Status: HeardITAT Jaipur30 Oct 2024AY 2013-14

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Gautam Singh Choudhary,JCIT-DR

Section 10(38)Section 147Section 148Section 69A

…T (2017) 398 ITR 198 (Del.) (HC) Where the reasons make a reference to another document, whether as a letter or report, such document and/ or relevant portions of such report should be enclosed along with the reasons. Deepraj Hospital Pvt. Ltd. Vs. ITO (2018) 65 ITR 663 (Agra) (Trib.) If the reopening is based on information received from the investigation dept., the reasons must show that the AO independently applied his mind to the information and formed his own opinion. The AO in the reasons has just stated the information received and his conclusion about the alleged escapement of income. As to what the AO di…

Smt. Lakshmi Agarwal, Jaipur vs. ITO, Ward-4(5), Jaipur

In the result, the appeal of the assessee is dismissed with no orders as to costs

ITA 286/JPR/2024[2011-12]Status: DisposedITAT Jaipur11 Sept 2024AY 2011-12

Bench: recording satisfaction for issuance of notice since the information is specific. Thus the reasons recorded for re-opening is on borrowed satisfaction and not on any satisfaction by the AO. The

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

Section 147Section 148Section 68Section 69C

…basis of borrowed satisfaction without application of his own mind and therefore, reassessment proceedings and all consequent proceedings and orders including impugned reassessment are bad in law and not sustainable. Deepraj Hospital Pvt. Ltd. Vs. ITO (2018) 65 ITR 663 (Agra) (Trib.) If the reopening is based on information received from the investigation dept., the reasons must show that the AO independently applied his mind to the information and formed his own opinion. The AO in the reasons has just stated the information received and his conclusion about the alleged escapement of income. As to what the AO di…

Akarsh Steels Pvt. Ltd., Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 218/JPR/2018[2009-10]Status: DisposedITAT Jaipur03 Oct 2019AY 2009-10

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Abhishek Sharma (Addl. CIT)

Section 143(1)Section 147Section 148Section 68

…ssee has escaped assessment. Hence the reopening of the assessment only at the instance of Investigation Wing is illegal and bad in law. The ld. A/R has also relied upon the decision of Agra Bench of the Tribunal in case of Deepraj Hospital Pvt. Ltd. vs. ITO, 65 ITR 663 (Agra Trib.) and submitted that the Tribunal has held that if the reopening is based on information received from Investigation Wing, then the reasons must show that the AO independently applied his mind to the information and formed his own opinion. The AO, in the reasons, has thus stated the information received and did not state as to how he…