Dell India (P.) Ltd. v. Joint Commissioner of Income Tax, Bangalore

123 Taxmann.com 468High Court2021#7221 most cited

What is Dell India (P.) Ltd. v. Joint Commissioner of Income Tax, Bangalore authority for?

Reopening an assessment based on a mere change of opinion by the Assessing Officer, without any fresh material, is not permissible. A change of opinion is not a valid ground for reassessment under Section 147 of the Income Tax Act.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2025.

Also referred to as

Dell India · Section 147 · change of opinion · reassessment · tangible material · assessing officer · abuse of power · reopened assessment · concluded assessment · valid reason to believe

Sections most often in play

Section 139Section 142(1)Section 143(3)Section 144Section 144BSection 147Section 148Section 151

Issues it is cited on

section 145(2)sanctioning authorityprohibited by lawlive linksection 151(2)kelvinatormere change of opinionnational faceless assessment centrechange of opinionborrowed satisfactiontangible materialincome escaping assessment

Judgments citing Dell India (P.) Ltd. v. Joint Commissioner of Income Tax, Bangalore

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 160/RPR/2024[2017-18]Status: DisposedITAT Raipur16 Jan 2025AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 159/RPR/2024[2016-17]Status: DisposedITAT Raipur16 Jan 2025AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 158/RPR/2024[2015-16]Status: DisposedITAT Raipur16 Jan 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

ACIT, Circle 1(1), Chandigarh vs. M/S Sml Isuzu Ltd., Chandigarh

ITA 644/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh18 Sept 2024AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Rohit Jain, Advocate and Ms. Somya Jain, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 253Section 3

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 644/Chd/2022 िनधा"रण वष" / Assessment Year : 2015-16 The ACIT बनाम M/s SML Isuzu Ltd. Circle1 (1), Chandigarh SCO 204-205, Sector 34-A, Chandigarh "ायी लेखा सं./PAN NO: AACCS2991P अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rohit Jain, Advocate and Ms. Somya Jain, C.A राज" की ओर से/ Revenue by : Shri…

The Commissioner of vs. M/S Abb India Ltd

ITA/785/2017HC Karnataka09 Sept 2022

Bench: P.S.DINESH KUMAR,M G UMA

Section 260

…I.T.A No.71/2017 C/W I.T.A No.785/2017 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF SEPTEMBER, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MRS. JUSTICE M.G. UMA I.T.A NO.71 OF 2017 C/W I.T.A NO.785 OF 2017 IN ITA No.71 OF 2017 BETWEEN: ABB INDIA LTD 21ST FLOOR, WORLD TRADE CENTRE BRIGADE GATEWAY NO.26/01, DR.RAJKUMAR ROAD MALLESWARAM WEST BANGAL…

Abb India Ltd vs. Joint Commissioner of

ITA/71/2017HC Karnataka09 Sept 2022

Bench: P.S.DINESH KUMAR,M G UMA

Section 260

…I.T.A No.71/2017 C/W I.T.A No.785/2017 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF SEPTEMBER, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MRS. JUSTICE M.G. UMA I.T.A NO.71 OF 2017 C/W I.T.A NO.785 OF 2017 IN ITA No.71 OF 2017 BETWEEN: ABB INDIA LTD 21ST FLOOR, WORLD TRADE CENTRE BRIGADE GATEWAY NO.26/01, DR.RAJKUMAR ROAD MALLESWARAM WEST BANGAL…

Shri Vishal Jagdishbhai Mehta, Vadodara vs. The ITO, Ward-1(2)(5), Vadodara

In the result, appeal of the assessee is allowed

ITA 627/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2011-12
For Appellant: Ms. Kinjal Shah, A.RFor Respondent: Shri Vijay Kumar Singh, Sr. D.R
Section 143Section 143(3)Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No. 627 /Ahd/2019 Assessment Year 2011-12 Shri Vishal Jagdishbhai The ITO, Mehta, Vanijay Bhavan, Ward-1(2)(5), Race Course Road, Vs Vadodara Vadodara-390007 (Respondent) PAN: ACIPM0740P (Appellant) Assessee by: Ms. Kinjal Shah, A.R. Revenue by: Shri Vijay Kumar Singh, Sr. D.R. Date of hearing : 17-06-2022 Date of pronouncement : 29-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order o…

Mysore Minerals Limited (Now Known As Karnataka State Minerals Corporation Limited), Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 4(1)(2), Bengaluru

In the result, both the appeals are allowed

ITA 465/BANG/2020[2014-15]Status: DisposedITAT Bangalore07 Mar 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.464 to 465/Bang/2020 Assessment year : 2013-14 & 2014-15 Mysore Minerals Ltd. Vs. The Deputy Commissioner [now Karnataka State Minerals of Income Tax, Corporation Ltd.], Circle 4[1][2], BMTC Shantinagar TTMC Building, Bengaluru. ‘A’ Block, 5th Floor, Shantinagar, Bengaluru – 560 027. PAN: AACCM 2873L APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.03.2…

Mysore Minerals Limited (Now Known As Karnataka State Minerals Corporation Limited), Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 4(1)(2), Bengaluru

In the result, both the appeals are allowed

ITA 464/BANG/2020[2013-14]Status: DisposedITAT Bangalore07 Mar 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.464 to 465/Bang/2020 Assessment year : 2013-14 & 2014-15 Mysore Minerals Ltd. Vs. The Deputy Commissioner [now Karnataka State Minerals of Income Tax, Corporation Ltd.], Circle 4[1][2], BMTC Shantinagar TTMC Building, Bengaluru. ‘A’ Block, 5th Floor, Shantinagar, Bengaluru – 560 027. PAN: AACCM 2873L APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.03.2…

M.S Mahindra Cie Automotive Ltd., Mumbai vs. The Dy CIT, Circle-6(3), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 1575/MUM/2020[2008-09]Status: DisposedITAT Mumbai23 Nov 2021AY 2008-09

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () M/S Mahindra Cie Automotive Ltd The Deputy Commissioner Of (As A Successor Of Hinoday Industries Ltd.) Vs. Income Tax, Circle 6(3) Mahindra Towers, 1St Floor, Room No. 515, Aayakar Bhavan, P.K. Kurne Chowk, Worli M.K. Road, Mumbai – 400 020 Mumbai - 400 018 Pan No. Aabcm6632J (Assessee) (Revenue) Assessee By : Shri H.P. Mahajani, A.R Revenue By : Shri Mahendra Ahuja, D.R Date Of Hearing : 22/11/2021 Date Of Pronouncement : 23/11/2021 Order Per Ravish Sood, J.M:

For Appellant: Shri H.P. Mahajani, A.RFor Respondent: Shri Mahendra Ahuja, D.R
Section 143(3)Section 147Section 250

…ITA No. 1575/Mum/2020 A.Y.2008-09 1 M/s Mahindra CIE Automotive Ltd. Vs. The DCIT, Circle 6(3) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) M/s Mahindra CIE Automotive Ltd The Deputy Commissioner of (as a successor of Hinoday Industries Ltd.) Vs. Income Tax, Circle 6(3) Mahindra Towers, 1st Floor, Room No. 515, Aayakar Bhavan, P.K. Kurne Chowk, Worli M.K. Road, Mumbai – 400 020 Mumbai - 400 018 PAN No. AABCM6632J (Assessee) (Revenue) Assessee by : Shri H.P. Mahajani, A.R Revenue by : Shri Mahendra Ahuja, D.R Da…

The Pr. Commissioner of Income-Tax vs. M/S Fibres and Fabrics International Pvt. Ltd

In the result, we do not find any merit in this

ITA/542/2016HC Karnataka17 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143(2)Section 143(3)Section 147Section 148Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF AUGUST 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.542 OF 2016 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU 560 095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(3), PRESENT ADDRESS CIRCLE-3(1)(1), 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU 560 095. ... APPELLANTS (BY MR. K.V. ARAVIND, ADV.,) AND: M/S. FIBRES AND FABRICS INTERNATIONAL PVT. LTD., NO.21, E-1, 2ND STAGE PEEN…

The Asst. Commissioner of Income Tax vs. M/S Kotarki Constructions Pvt Ltd

WA/842/2018HC Karnataka30 Mar 2021

Bench: B.V.NAGARATHNA,J.M.KHAZI

Section 143(3)Section 147Section 148Section 18ISection 4Section 80

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 30th DAY OF MARCH, 2021 PRESENT THE HON’BLE MRS. JUSTICE B.V.NAGARATHNA AND THE HON’BLE MS. JUSTICE J.M.KHAZI WRIT APPEAL No.842/2018 (T-IT) BETWEEN: 1. The Asst. Commissioner of Income Tax Central Circle - 2(1), 3rd floor, C.R. Buildings, Queens Road, Bangalore- 560 001. 2. The Asst. Commissioner of Income TAx, Circle-1, Aayakar Bhavan, Sedam Road, Gulbarga - 585 101. ... APPELLANTS (By Sri Sanmathi, E.I, Advocate) AND: M/S.Kotarki Constructions Pvt. Ltd., Rep. by its Chairman and Managing Director Sri.Shankar…

Pr.Commissioner vs. M/S Esteem Classic

ITA/842/2018HC Karnataka22 Mar 2021

Bench: ALOK ARADHE,M.G.S. KAMAL

Section 143(3)Section 147Section 148Section 18ISection 4Section 80

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 30th DAY OF MARCH, 2021 PRESENT THE HON’BLE MRS. JUSTICE B.V.NAGARATHNA AND THE HON’BLE MS. JUSTICE J.M.KHAZI WRIT APPEAL No.842/2018 (T-IT) BETWEEN: 1. The Asst. Commissioner of Income Tax Central Circle - 2(1), 3rd floor, C.R. Buildings, Queens Road, Bangalore- 560 001. 2. The Asst. Commissioner of Income TAx, Circle-1, Aayakar Bhavan, Sedam Road, Gulbarga - 585 101. ... APPELLANTS (By Sri Sanmathi, E.I, Advocate) AND: M/S.Kotarki Constructions Pvt. Ltd., Rep. by its Chairman and Managing Director Sri.Shankar…

The Prl Commissioner of Income Tax (Exemptions) vs. Institute of Development and Research in Banking Technology

ITTA/71/2017HC Telangana09 Oct 2017

Bench: ABHINAND KUMAR SHAVILI,V RAMASUBRAMANIAN

The Commissioner of Income Tax vs. M/s. K.C.P.Limited

ITTA/433/2011HC Telangana13 Mar 2012
Dell India (P.) Ltd. v. Joint Commissioner of Income Tax, Bangalore (123 Taxmann.com 468) — Cited in 15 Judgments | BharatTax