What is G.N. Shaw (Wine) Pvt. Ltd. v. ITO authority for?

An income-tax assessment cannot be reopened solely on the basis of a change of opinion regarding the same set of facts. The department cannot initiate fresh litigation based on new interpretations or inferences of disclosed facts.

How many judgments cite G.N. Shaw (Wine) Pvt. Ltd. v. ITO?

20 judgments on BharatTax cite G.N. Shaw (Wine) Pvt. Ltd. v. ITO (260 ITR 513), spanning 2016 to 2026.

Which sections of the Income Tax Act does G.N. Shaw (Wine) Pvt. Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 148A(b), Section 40A(3), Section 68.

G.N. Shaw (Wine) Pvt. Ltd. v. ITO (260 ITR 513)

M/S. JAGMAG MERCANTILES PRIVATE LIMITED,KOLKATA vs. ITO, WARD 12(1), , KOLKATA

In the result, the both the appeals of the assessee are allowed

ITA 709/KOL/2025[2014-15]Status: DisposedITAT Kolkata14 Jan 2026AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Prabhakar Prakash Ranjan

Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.708 & 709/KOL/2025 (Assessment Years: 2013-14 & 2014-15) M/s Jagmag Mercantiles ITO, Ward 12(1) Private Limited Aaykar Bhawan, 7 th Floor P-7, 8/1/1A, Keyatalla Road, Ground Chowringhee Square, Vs. Floor, Kolkata-700029, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAACJ8512D Assessee by : Shri Abhishek Bansal, AR Revenue by : Shri Prabhakar Prakash Ranjan, DR Date of hearing: 07.01.2026 Date of pronouncement: 14.01.2026 O R D E R Per Rajesh Kumar, AM: These a…

M/S. JAGMAG MERCANTILES PRIVATE LIMITED.,KOLKATA vs. ITO, WARD 12(1), , KOLKATA

In the result, the both the appeals of the assessee are allowed

ITA 708/KOL/2025[2013-14]Status: DisposedITAT Kolkata14 Jan 2026AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Prabhakar Prakash Ranjan

Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.708 & 709/KOL/2025 (Assessment Years: 2013-14 & 2014-15) M/s Jagmag Mercantiles ITO, Ward 12(1) Private Limited Aaykar Bhawan, 7 th Floor P-7, 8/1/1A, Keyatalla Road, Ground Chowringhee Square, Vs. Floor, Kolkata-700029, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAACJ8512D Assessee by : Shri Abhishek Bansal, AR Revenue by : Shri Prabhakar Prakash Ranjan, DR Date of hearing: 07.01.2026 Date of pronouncement: 14.01.2026 O R D E R Per Rajesh Kumar, AM: These a…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

Section 13(3)

…ax 360 ITR 527 GUJ-HC (Pages 59-62, relevant page 59 of judgment set) d) Jashan Textile Mills (P) Ltd. V/s Deputy Commissioner of Income Tax 284 ITR 542 BOM-HC (Pages 63-67, relevant page 64 of judgment set) e) G N Shaw (Wine) (P) Ltd V/s Income Tax Officer 260 ITR 513 CAL-HC {Pages 68-71, relevant pages 68-69 of judgment set) f) Haryana Acrylic Manufacturing Co. V/s Commissioner of Income Tax 308 ITR 36 DEL-HC (Pages 72-78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment…

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

Section 13(3)

…ax 360 ITR 527 GUJ-HC (Pages 59-62, relevant page 59 of judgment set) d) Jashan Textile Mills (P) Ltd. V/s Deputy Commissioner of Income Tax 284 ITR 542 BOM-HC (Pages 63-67, relevant page 64 of judgment set) e) G N Shaw (Wine) (P) Ltd V/s Income Tax Officer 260 ITR 513 CAL-HC {Pages 68-71, relevant pages 68-69 of judgment set) f) Haryana Acrylic Manufacturing Co. V/s Commissioner of Income Tax 308 ITR 36 DEL-HC (Pages 72-78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

Section 13(3)

…ax 360 ITR 527 GUJ-HC (Pages 59-62, relevant page 59 of judgment set) d) Jashan Textile Mills (P) Ltd. V/s Deputy Commissioner of Income Tax 284 ITR 542 BOM-HC (Pages 63-67, relevant page 64 of judgment set) e) G N Shaw (Wine) (P) Ltd V/s Income Tax Officer 260 ITR 513 CAL-HC {Pages 68-71, relevant pages 68-69 of judgment set) f) Haryana Acrylic Manufacturing Co. V/s Commissioner of Income Tax 308 ITR 36 DEL-HC (Pages 72-78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

Section 13(3)

…ax 360 ITR 527 GUJ-HC (Pages 59-62, relevant page 59 of judgment set) d) Jashan Textile Mills (P) Ltd. V/s Deputy Commissioner of Income Tax 284 ITR 542 BOM-HC (Pages 63-67, relevant page 64 of judgment set) e) G N Shaw (Wine) (P) Ltd V/s Income Tax Officer 260 ITR 513 CAL-HC {Pages 68-71, relevant pages 68-69 of judgment set) f) Haryana Acrylic Manufacturing Co. V/s Commissioner of Income Tax 308 ITR 36 DEL-HC (Pages 72-78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment…

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

Section 13(3)

…ax 360 ITR 527 GUJ-HC (Pages 59-62, relevant page 59 of judgment set) d) Jashan Textile Mills (P) Ltd. V/s Deputy Commissioner of Income Tax 284 ITR 542 BOM-HC (Pages 63-67, relevant page 64 of judgment set) e) G N Shaw (Wine) (P) Ltd V/s Income Tax Officer 260 ITR 513 CAL-HC {Pages 68-71, relevant pages 68-69 of judgment set) f) Haryana Acrylic Manufacturing Co. V/s Commissioner of Income Tax 308 ITR 36 DEL-HC (Pages 72-78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment…

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

Section 13(3)

…ax 360 ITR 527 GUJ-HC (Pages 59-62, relevant page 59 of judgment set) d) Jashan Textile Mills (P) Ltd. V/s Deputy Commissioner of Income Tax 284 ITR 542 BOM-HC (Pages 63-67, relevant page 64 of judgment set) e) G N Shaw (Wine) (P) Ltd V/s Income Tax Officer 260 ITR 513 CAL-HC {Pages 68-71, relevant pages 68-69 of judgment set) f) Haryana Acrylic Manufacturing Co. V/s Commissioner of Income Tax 308 ITR 36 DEL-HC (Pages 72-78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

Section 13(3)

…ax 360 ITR 527 GUJ-HC (Pages 59-62, relevant page 59 of judgment set) d) Jashan Textile Mills (P) Ltd. V/s Deputy Commissioner of Income Tax 284 ITR 542 BOM-HC (Pages 63-67, relevant page 64 of judgment set) e) G N Shaw (Wine) (P) Ltd V/s Income Tax Officer 260 ITR 513 CAL-HC {Pages 68-71, relevant pages 68-69 of judgment set) f) Haryana Acrylic Manufacturing Co. V/s Commissioner of Income Tax 308 ITR 36 DEL-HC (Pages 72-78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

Section 13(3)

…ax 360 ITR 527 GUJ-HC (Pages 59-62, relevant page 59 of judgment set) d) Jashan Textile Mills (P) Ltd. V/s Deputy Commissioner of Income Tax 284 ITR 542 BOM-HC (Pages 63-67, relevant page 64 of judgment set) e) G N Shaw (Wine) (P) Ltd V/s Income Tax Officer 260 ITR 513 CAL-HC {Pages 68-71, relevant pages 68-69 of judgment set) f) Haryana Acrylic Manufacturing Co. V/s Commissioner of Income Tax 308 ITR 36 DEL-HC (Pages 72-78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment…

M/S HOLY FAITH INTERNATIONAL PVT. LTD,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 181/ASR/2017[2008-09]Status: DisposedITAT Amritsar15 Jan 2019AY 2008-09

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.181/Asr./2017 : Asstt. Year : 2008-09 M/S Holy Faith International Vs Deputy Commissioner Of Income Tax, Pvt. Ltd., Mbd House, Central Circle-Ii, Railway Road, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaach6111J Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Bhawani Shankar, Dr Date Of Hearing : 07.01.2019 Date Of Pronouncement : 15.01.2019 Order Per N. K. Saini: This Is An Appeal By The Assessee Against The Order Dated 20.03.2017 Of Ld. Cit(A)-I, Jalandhar. 2. Following Grounds Have Been Raised In This Appeal: “1. That The Worthy Commissioner Of Income Tax (A)-1, Jalandhar Has Erred In Dismissing The Appeal Filed By The Assessee. 2. That The Ld. Cit(A) Has Erred In Confirming The Contention Of The Assessing Officer In Reopening The Case U/S 148 Of The Income Tax Act And, Thus, Framing Of Assessment U/S 147 R.W.S.143(3)/153C At An Income Of Rs. 4,95,13,441/- Against The Returned Income Of Rs. 4,63,33,441/-. 3. That The Ld. Cit(A) Has Erred In Not Considering That There Was No Reason To Believe That The Income Of The

For Appellant: Sh. Sudhir Sehgal, AdvFor Respondent: Sh. Bhawani Shankar, DR

Section 131Section 132Section 147Section 148Section 153C

…India Ltd. 384 ITR 147 (Del.) " Signature Hotels Pvt. Ltd. Vs ITO 338 ITR 51 (Del.) " ITO Vs Narnaudia Financial Services Pvt. Ltd. in ITA No. 4094/Del/2009 " Sh. Chunnilal Prajapati Vs ITO-II in ITA Nos.290 to 295/Luc/2010 " G. N. Shaw (Wine) (P) Ltd. Vs ITO 260 ITR 513 (Cal.) " Sun Pharmaceutical Industries Ltd. Vs DCIT 381 ITR 387 (Del.) " Shaf Broadcast Pvt. Ltd. Vs ACIT in ITA NO. 1819/Mum/2012 " Ashok Kumar Vs ACIT in ITA No. 825/Chd./2007 ITA No. 181/Asr./2017 11 Holy Faith International Pvt. Ltd. " Alfa Radiological Centre P. Ltd. Vs ITO 44 ITR 184 (Chd. Trib.) 9. In his rival submissions, the ld. CIT…