Grover Nursing Home v. ITO

Income Tax Officer, Ward-4(2), Jalandhar, Civil Lines vs. Sh. Barjesh Singhal, Modern Colony

In the result, the appeal filed by the revenue is allowed for statistical purpose

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…ial, even if proceedings under s. 143(2) are not taken, reassessment proceedings can be taken. 15 I.T.A. No. 363/Asr/2024 Assessment Year: 2016-17 (d) Exception to reason only when no material available with Assessing Officer. (Grover Nursing Home (2000) 248 ITR 493 (P&H)- lt is further held by following the case of Raymond Wollen Mills vs ITO (1999)236 ITR 34 SC, that court can invalidate a notice issued u/s 148 only if it is satisfied that no material was available before the A.O on the basis of which he could form a belief or that the said belief was not at all bonafide or was based on wage arbitrary or n…

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

In the result, appeal of the assessee stands allowed

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK , CUTTACK (through virtual hearing) BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment 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 : Sh…

Shrimati Amarjit Kaur W/O Bugar Singh, Mansa vs. Income Tax Officer Ward 1(4), Mansa

In the result, the appeal of the assessee is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

…ent is not based merely on change of opinion but also on subsequent judgment of the Hon'ble Supreme Court in U.P. Co-operative's case (1999) 237 ITR 574 (SC). There was material justifying invoking of jurisdiction under s. 147 of the Act. Grover Nursing Home 248 ITR 493 P&H k) An analysis of the aforementioned decisions of the Supreme Court makes it clear that the court can invalidate a notice issued under section 148 of the Act only if it is satisfied that no material was available before the Income-tax Officer on the basis of which he could form a belief that the income chargeable to tax had escaped assessmen…

M/S Blue City Township & Colonizers, Amritsar vs. The Income Tax Officer, Amritsar

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

…258 ITR 170 P&H, Jawand Sons Vs. CIT 326 ITR 39 P&H, Sewak Ram Vs ITO 236 CTR 462 (P&H), Aditya and Co. Vs CIT 279 ITR 47 P&H, Tilak Raj Bedi Vs. JCIT 319 ITR 385 P&H, Pb. State Cooperative Agriculture Dev Bank Vs. CIT 207 CTR 352 P&H, Grover Nursing Home 248 ITR 493 P&H, Consolidated Photo & Finvest Ltd. Vs. ACIT 281 ITR 394 Del the principle is laid down that the Assessing Officer is expected to possess information which should make a prima facie belief of income having escaped assessment. Since, the Assessing Officer has specific information in his possession about the transaction in the purchase of la…

Shri Baljinder Singh, Bathinda vs. Income Tax Officer, Ward 2(1), Bathinda

In the result, both the appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

…is not based merely on change of opinion but also on subsequent judgment of the Hon'ble Supreme Court in U.P. Co-operative’s case (1999) 237 ITR 574 (SC). There was material justifying invoking of jurisdiction under s. 147 of the Act. j) Grover Nursing Home 248 ITR 493 P&H An analysis of the aforementioned decisions of the Supreme Court makes it clear that the court can invalidate a notice issued under section 148 of the Act only if it Manjit Kaur & Baljinder Singh v. ITO is satisfied that no material was available before the Income-tax Officer on the basis of which he could form a belief that the income charge…

Shrimati Manjit Kaur, Bathinda vs. Income Tax Officer, Ward 2 (1), Bathinda

In the result, both the appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

…is not based merely on change of opinion but also on subsequent judgment of the Hon'ble Supreme Court in U.P. Co-operative’s case (1999) 237 ITR 574 (SC). There was material justifying invoking of jurisdiction under s. 147 of the Act. j) Grover Nursing Home 248 ITR 493 P&H An analysis of the aforementioned decisions of the Supreme Court makes it clear that the court can invalidate a notice issued under section 148 of the Act only if it Manjit Kaur & Baljinder Singh v. ITO is satisfied that no material was available before the Income-tax Officer on the basis of which he could form a belief that the income charge…

Shrimati Neetima Goyal, Ferozpur Cantt vs. Income Tax Officer, 3(2), Ferozpur

In the result, appeal of the assessee is allowed on legal ground

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अऩीऱ सं./Ita No.184/Asr/2018 (ननधाारण वषा / Assessment Year :2011-2012) Neetima Goyal, Vs. Ito, Ward-3(2), Ferozepur Prop. Raghav Sales, G.T.Road, Ferozepur Cantt., Pin-152001 स्थायी ऱेखा सं./ Panno. : Aicpg 3586 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri I.P.Bansal, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Dr

…आयकर अऩीऱीय अधधकरण, अमृतसर न्यायऩीठ, अमृतसर IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM आयकर अऩीऱ सं./ITA No.184/ASR/2018 (ननधाारण वषा / Assessment Year :2011-2012) Neetima Goyal, Vs. ITO, Ward-3(2), Ferozepur Prop. Raghav Sales, G.T.Road, Ferozepur Cantt., PIN-152001 स्थायी ऱेखा सं./ PANNo. : AICPG 3586 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri I.P.Bansal, Advocate राजस्व की ओर से /Revenue by : Shri Charan Dass, DR सुनवाई की तारीख / Date of Hearing : 03/02/2020 घोषणा की तारीख/Date of Pronouncement :…

Smt. Nirmal Kaur, Amritsar vs. Income Tax Officer, Ward 1(2), Amritsar

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arorai.T.A. No. 700/Asr/2017 Assessment Year: 2009-10

…yaya v. Shamabhai P. Patel [1987] 166 ITR 163 (SC); Jai Hanuman Trading Co. v. CIT [1977] 110 ITR 36 (P&H)(FB); CIT v. Sheo Kumari Devi [1986] 157 ITR 13 (Patna)(FB)). Reference in this context be also made to the decision in Grover Nursing Home v. ITO [2001] 248 ITR 493 (P&H). How could proceedings commence without the service of the notice u/s. 148(1), which is a jurisdictional notice? Would that therefore mean that the proceedings have not yet commenced? That is, while on the one hand the assessee states of complying with the said notice and participating in the proceedings, on the other, it objects to the ser…

The Asstt. Commissioner of Income Tax, Amritsar vs. M/S Khosla International, Batala

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 307/Asr/2016 Assessment Year: 2008-09

…cite some. Per contra, the material/information does not necessarily have to be from an external source, and could be from the material on record, as further clarified in the afore-cited cases, as indeed in Sewak Ram (supra); Grover Nursing Home v. ITO [2001] 248 ITR 493 (P&H); Consolidated Photo and Finvest Ltd. v. Asst. CIT [2006] 281 ITR 394 (Del). In the present case, we have not been shown that the relevant aspect had been examined, taking a permissible view, i.e., with reference to the assessment order, to regard it as a case of review or change of opinion. Reference in this context may be made to Ess Kay E…

Late Smt. Mohini Puri Through, Jammu vs. The Income-Tax Officer, Jammu

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arorai.T.A. No. 76/Asr/2013 Assessment Year: 2004-05

…R 679 (Del) and ITO v. Lalchand Aggarwal [2012] 134 ITD 91 (Agra)(TM), i.e., besides the decisions in Jai Hanuman Trading Co. (supra) and Sheo Kumari Devi (supra). Reference in this context may also be made to the decision in Grover Nursing Home v. ITO [2001] 248 ITR 493 (P&H). The order by the tribunal in Ranjit Singh Arora (supra) is, with respect, without reference to the provisions of law or judicial pronouncements. The assessee’s claim is without any basis in law. 5.1 The principal issue in appeal is qua the assessment of Rs.16 lacs, admittedly received by the assessee, claiming to be deposited in the bank…