How many judgments cite Hindustan Lever Ltd. v. R.B. Wadkar?

695 judgments on BharatTax cite Hindustan Lever Ltd. v. R.B. Wadkar (268 ITR 332), spanning 2010 to 2026.

Which sections of the Income Tax Act does Hindustan Lever Ltd. v. R.B. Wadkar come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 153C, Section 153A, Section 132.

Hindustan Lever Ltd. v. R.B. Wadkar

268 ITR 332High Court2004#77 most cited

What is Hindustan Lever Ltd. v. R.B. Wadkar authority for?

The validity of reassessment proceedings initiated under Section 147, by issuing a notice under Section 148, must be judged solely on the reasons originally recorded by the Assessing Officer. These recorded reasons cannot be supplemented, improved upon, or modified at any later stage.

695

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2010 to 2026.

Also referred to as

Hindustan Lever Ltd v R.B. Wadkar · Section 147 · Section 148 · reasons recorded · reassessment validity · improving reasons · beyond four years · mere change of opinion · escapement of income · first proviso section 147

Also reported as

137 Taxmann 479

Sections most often in play

Section 143(3)Section 147 Section 148 Section 153C Section 153A Section 132 Section 153D Section 68

Issues it is cited on

section 158bd first proviso to section 147 material facts necessary for assessment income tax settlement commission full and true disclosure section 144a fresh tangible material kelvinator beyond four years mere change of opinion escapement of income live link

Judgments citing Hindustan Lever Ltd. v. R.B. Wadkar

The Deputy Commissioner of Income Tax, Central Circle - 1, Guntur vs. Ravindra Bharathi Educational Society, Spsr Nellore

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 255/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam24 Sept 2021AY 2016-17

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./ I.T.A. No. 255/Viz/2020 (निर्धारणवर्ा/Assessment Year : 2016-17)

For Appellant: Shri C. Cubrahmanyam, FCAFor Respondent: Shri D.K. Sonawal, CIT DR

Section 132Section 133ASection 139(1)Section 143(2)Section 148Section 68

…ve the reasons already recorded, subsequently by referring to the books of accounts or the explanations. Hon’ble Gujarat High Court in the case of C.O.No. 11/VIZ/2021 (M/s. Ravindra Bharathi Educational Society) Hindustan Unilever Ltd. Vs. Army Wadkar, ACIT [268 ITR 332] held that reopening notice is to be justified on the basis of reasons recorded at the time of issuing the impugned notice. The impugned notice must stand or fail on the reasons recorded. Thus, reasons recorded cannot be supplemented by further reasons or filing an affidavit or making oral submissions. The reasons are made on the point of assessi…

Vivimed Labs Limited, Hyderabad vs. DCIT, Circle-3(3), Hyderabad

In the result, assessee’s appeal is allowed in above terms

ITA 339/HYD/2017[2006-07]Status: DisposedITAT Hyderabad08 Sept 2021AY 2006-07

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2006-07

For Appellant: Sri P. Murali Mohan RaoFor Respondent: Sri Y.V.S.T. Sai, DR

Section 132Section 143(3)Section 147Section 148

…reopening reasons had nowhere recorded that assessee’s taxable income had escaped assessment on account of its failure in disclosing the corresponding particulars “fully” and “truly”. Hon'ble Bombay high court’s decision in Hindustan Liver Ltd vs. R.B Wadkar, 268 ITR 332 holds that an Assessing Officers reopening reason have to be read on standalone basis without having any scope of addition, deletion or substitution at a later Page 2 of 3 ITA No 339 of 2017 Vivimed Labs Ltd Hyderabad stage; as the case may be. And that such reopening reasons should not be allowed to be improved by discovery of new facts later…

Chadalavada Padmavathi, Hyd, Hyderabad vs. DCIT, Circle-11(1), Hyd, Hyderabad

Appeal is allowed in above terms

ITA 32/HYD/2016[2008-09]Status: DisposedITAT Hyderabad18 Aug 2021AY 2008-09

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Pawan Kumar Chakrapani, ARFor Respondent: Shri Rohit Mujumdar, DR

Section 143(3)Section 148

…the facts as to whether the assessee’s lands are agricultural or not. And also to ascertain if she had suppressed her receipts or not (supra). We thus :- 3 -: quote hon'ble Bombay high court’s landmark decision in Hindustan Unilever Ltd. Vs. RB Wadkar (2004) 268 ITR 332 (Bom) that re-opening reasons have to be read on stand alone basis without any possibility of addition, deletion or substitution therein at any latter point of time and quash the impugned re-opening itself for having failed to record the appropriate reasons pin pointing escapement of assessee’s taxable income from being assessed. Hon'ble apex cou…

R.N. Khemka Enterprises (P) Ltd., Delhi vs. ITO Ward- 20(3), New Delhi

In the result, the appeal filed by the assessee is

ITA 7244/DEL/2019[2011-12]Status: DisposedITAT Delhi12 Aug 2021AY 2011-12

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2011-12]

Section 131Section 139Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2011-12] M/s R N Khemka Enterprises Income Tax Officer, (P) Ltd. Ward-20(3), Shop No.9, Plot No.51, New Delhi Block-C, Mahendru Enclave, Near Hans Cinema, Delhi-110033 PAN-AADCR1772L Assessee Revenue Assessee by Sh. S. K. Gupta, CA Revenue by Sh. Farhar Khan, Sr. DR Date of Hearing 06.07.2021 Date of Pronouncement 12.08.2021 ORDER PER R.K. PANDA, AM, This appeal filed by the assessee is directed against the order d…

South Eastern Coalfields Ltd, Bilaspur(Cg) vs. Dy.. C.I.T.-1(1), Bilaspur(Cg)

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 399/BIL/2014[2006-07]Status: DisposedITAT Raipur29 Jul 2021AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. Nos. 380 & 381/Rpr/2014) ("नधा"रण वष" / Assessment Years : 2006-07 & 2007-08) बनाम/ Dy.C.I.T. Secl Circle 1(1) Seepat Road, Bilaspur Vs. Mahima Commercial (Cg) Complex, Vyapar Vihar, Bilaspur (Cg) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcs2066E (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Ajit Korde, Shri Vivek RuiaFor Respondent: Shri R. K. Singh, CIT.DR

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI N. K. CHOUDHRY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 380 & 381/RPR/2014) ("नधा"रण वष" / Assessment Years : 2006-07 & 2007-08) बनाम/ Dy.C.I.T. SECL Circle 1(1) Seepat Road, Bilaspur Vs. Mahima Commercial (CG) Complex, Vyapar Vihar, Bilaspur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCS2066E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./I.T.A. Nos. 399 & 400/RPR/2014) ("नधा"रण वष" / Assessment Years : 2006-07 & 2007-08) बनाम/ South Eastern Coalfields Deputy Commissioner…

Dy.C.I.T. Cir 1(1), Bilaspur(Cg) vs. M/S Secl, Bilaspur(Cg)

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 380/BIL/2014[2006-07]Status: DisposedITAT Raipur29 Jul 2021AY 2006-07

For Appellant: Shri Ajit Korde, Shri Vivek RuiaFor Respondent: Shri R. K. Singh, CIT.DR

Section 147

Life Insurance Corporation of India, Mumbai vs. DCIT 3(2)(1), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 3402/MUM/2019[2007-08]Status: DisposedITAT Mumbai28 Jul 2021AY 2007-08

Bench: Us Are As Follows:-

Section 143(3)Section 147Section 148

…as been any failure on the part of the assessee to fully and truly disclose the material facts. The learned counsel then drew our attention to Hon’ble jurisdictional High Court judgment in the case of Hindustan Lever Ltd vs. R.B Wadekar, ACIT & Others [(2004) 268 ITR 339 (Bom)] wherein Their Lordships have categorically pointed out that reasons recorded for reopening the assessment should be clear and unambiguous and the reasons recorded should be self-explanatory. These reasons so recorded should not keep the assessee guessing for the reasons. It is submitted that while examining the validity of reasons for Asse…

Nisha Navin Punjani, Mumbai vs. Income Tax Officer 29 (2) (4) Mumbai, Mumbai

In the result, appeal of the assessee is allowed

ITA 5799/MUM/2019[2013-14]Status: DisposedITAT Mumbai20 Jul 2021AY 2013-14

Section 131Section 143(3)Section 147Section 148Section 69

…her income had escaped assessment. Hence no addition per se could be made in the hands of Ms. Nisha N Punjani. Reliance in this regard is placed on the decision of the Hon’ble Jurisdictional High Court in the case of Hindustan Lever Ltd., vs. ITO reported in 268 ITR 332 (Bom). The relevant operative portion of the said judgement is as under:- “20. The reasons recorded by the Assessing Officer nowhere state that there was failure on the part of the assessee to disclose fully and truly all material facts necessary for the assessment of that assessment year. It is needless to mention that the reasons are required t…

Shri. Jitendra Virwani, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Bangalore

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

ITA 47/BANG/2021[2003-04]Status: DisposedITAT Bangalore23 Jun 2021AY 2003-04

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Section 147Section 234DSection 69

…roceedings for the assessment year 1998-99 Therefore the reasons recorded do not indicate any tangible material which has led to a reasonable belief that income has escaped assessment. As held by this court in the matter of Hindustan Lever Ltd. v. R.B. Wadkar 268 ITR 332 = (2004- TIOL-72-HC-MUM-IT), the reasons for reopening as recorded must be clear and not suffer from any vagueness so to keep the assessee guessing for the reasons. It is the reasons which provide the link between the evidence and the conclusion. In this case the reasons as recorded do suffer from the vice of vagueness.” ITA Nos. 46 & 47/Bang/20…

Shri. Jitendra Virwani, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Bangalore

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

ITA 46/BANG/2021[2002-03]Status: DisposedITAT Bangalore23 Jun 2021AY 2002-03

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Section 147Section 234DSection 69

Textron India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-5(1)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 1342/BANG/2017[2008-09]Status: DisposedITAT Bangalore23 Jun 2021AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri Sumeet Khurana, CAFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru

Section 10ASection 143(3)Section 148Section 271(1)(c)Section 40

…failure on the part of the assessee to fully and truly disclose all material facts. In fact, the assessee had disclosed all facts in the original assessment proceedings u/s. 43[3] of the Act". 22. In the case of Hindustan Lever Limited V.R.B. Wadkar vs. ACIT, 268 ITR 332, the Bombay High Court in its decision at page 338 held that:- "It is needless to mention that the reasons are required to be read as they were recorded by the Assessing Officer. No substitution or deletion is permissible. No additions can be mode to those reasons. No inference can be allowed to be drawn based on reasons not recorded. It is for…

Soul Jewels, Mumbai vs. DCIT- CC - 1(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 6105/MUM/2018[2007-08]Status: DisposedITAT Mumbai11 Jun 2021AY 2007-08

Bench: Us Both On Merits As Well As Challenging The Validity Of Reopening, It Would

Section 143(3)Section 147Section 148

…inal assessment proceedings, before resorting to reopening of the case of the assessee. The ld. AR also placed on record the decision of the Hon’ble Jurisdictional High Court in the case of Hindustan Lever Ltd. Vs. 3 M/s. Soul Jewels R.B. Wadkar reported in 268 ITR 332 (Bom). We have gone through the said judgment and the relevant operative portion of the said order is reproduced hereunder:- 20. The reasons recorded by the Assessing Officer nowhere state that there was failure on the part of the assessee to disclose fully and truly all material facts necessary for the assessment of that assessment year. It is n…

Spr Infrastructure India Limited, Hyderabad vs. DCIT, Circle-3(2), Hyderabad

Appeals are allowed in above terms

ITA 638/HYD/2017[2007-08]Status: DisposedITAT Hyderabad29 Apr 2021AY 2007-08

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Smt. Nivedita Biswas (D.R)

Section 133ASection 143(2)Section 143(3)Section 147Section 148

…There is no cause and effect relationship in this fact and the income escaping assessment in the hands of the assessee. 11. It is a well settled legal position, as held by Hon’ble Bombay High Court, in the case of Hindustan Lever Ltd. vs. R.B. Wadkar [(2004) 268 ITR 332 (Bom)], that when it comes to examining the validity of reassessment proceedings, ".... No inference can be allowed to be drawn on the basis of reasons not recorded. It is for the AO to disclose and open his mind through the reasons recorded by him”. Hon’ble Bombay High Court, in the case of Prashant S. Joshi vs. ITO [(2010) 324 ITR 154 (Bom)] ha…

M/S. Bharti Cellular Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee stands allowed

ITA 735/DEL/2013[2004-05]Status: DisposedITAT Delhi12 Apr 2021AY 2004-05

Section 143(3)Section 147Section 148Section 194HSection 40

…and truly. It is only in the latter case that the Assessing Officer would be entitled to proceed under Section 147. We are supported in this view by a decision of a Division Bench of this Court in Hindustan Lever Ltd. vs R.B. Wadkar, Asst. CIT (No. l) (2004) 268 ITR 332 (Bom) where in a similar case the Division Bench held that reason that there was a failure to disclose fully and truly that all material facts must be read as recorded by the Assessing Officer and it would not be permissible to delete or add to those reasons and that the Assessing Officer must be able to justify the same based on material record.…

Excel Financial Consultants Pvt. Ltd., Howrah vs. I.T.O., Ward-13(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 318/KOL/2020[2011-12]Status: DisposedITAT Kolkata09 Apr 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148

…I.T.A. No.318/Kol/2020 Excel Financial Consultants Pvt. Ltd. Assessment Year:2011-12 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM] I.T.A. No.318/Kol/2020 Assessment Year:2011-12 Excel Financial Consultants ITO, Ward-13(1), Kolkata Pvt. Ltd. v. (PAN: AACCE1409J) Appellant Respondent Date of Hearing 05.04.2021 Date of Pronouncement 09.04.2021 For the Appellant Shri Miraj D. Shah, AR For the Respondent Shri Jayanta Khanra, JCIT, Sr. DR ORDER This is an appeal preferred by the assessee company against the order of the Ld. Commissi…

ACIT Cir. 12(1)(2), Mumbai vs. Bharti Axa Life Insurance Company Ltd., Mumbai

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 2930/MUM/2019[2007-08]Status: DisposedITAT Mumbai31 Mar 2021AY 2007-08

Section 143(3)Section 147Section 149Section 151

…assessment, thereby violating the statutory requirement as mandated in the proviso to section 147 of the Act. Reliance in this regard was placed on the decision of Hon‟ble Jurisdictional High Court in the case of Hindustan Lever Ltd vs R B Wadkar reported in 268 ITR 332 (Bom). It is pertinent to note that the full text of the reasons recorded for reopening the assessment were furnished by the ld DR at the time of hearing before us for the first time to the assessee. It was also pointed out by the ld AR by drawing specific reference to the pages 2,3, 48 to 61 of the paper book filed before us that the ld AO had d…

Red Hat India P.Ltd, Mumbai vs. DCIT, Circle 15(3)(1), Mumbai

In the result, the impugned notice is quashed and set aside

ITA 5832/MUM/2017[2007-08]Status: DisposedITAT Mumbai30 Mar 2021AY 2007-08

Section 143Section 143(3)Section 147Section 148Section 195Section 40Section 9Section 9(1)(vi)

…n opinion that income of the assessee had escaped assessment within the meaning of section 147 of the Act. Reliance in this regard is placed on the decision of the Hon’ble Jurisdictional High Court in the case of Hindustan Lever Ltd vs R. B.Wadkar reported in 268 ITR 332 (Bom) wherein it was held as under:- M/s. Red Hat India P. Ltd., “12. Firstly, the learned counsel for the petitioners contend that the notice issued under section 148 of the Act is barred by limitation in view of proviso to section 147. He further submits that nowhere in the reasons it is recorded or stated that the petitioner-assessee has fail…

Bhiryani Dadlani Sales Agencies Pvt. Ltd., Mumbai vs. ITO 12(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 3304/MUM/2019[2008-09]Status: DisposedITAT Mumbai25 Mar 2021AY 2008-09

Bench: Shri Vikas Awasthyआअसं. 3303/मुं/2019 ("न.व. 2007-08) आअसं. 3304/मुं/2019 ("न.व. 2008-09) Bhiryani Dadlani Sales Agencies Pvt. Ltd, Shop Nos.10-11, Kenwood Apartment Chs Ltd., Dr.Ambedkar Road, Bandra (West), Mumbai 400 050 Pan: Aabcb 7448M ...... अपीलाथ" /Appellant बनाम Vs. Ito- Ward 12(1)(3) Room No.145A, 1St Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Sushil Kumar Mishra

Section 143(2)Section 148Section 151

…is required. In support of this argument the ld. AR of the assessee placed reliance on following decisions: i. Chhugamal Rajpal vs. S.P. Chaliha & Ors.,179 ITR 603(SC); ii. Dhadda Exports v. ITO, 377 ITR 347 (Raj.); iii. Hindustan Lever ltd. vs. R.B. Wadkar, 268 ITR 332 (Bom.); iv. East India Hotels Ltd. Vs. DCIT & ORS. 204 ITR 435 (Cal.) 2.2. The second objection of the assessee is that the assessment has been framed without issuing notice under section 143(2) of the Act. The ld. AR of the assessee placed reliance on following decisions to support his argument: i. ACIT vs. Hotel Blue Moon, 321 ITR 362 (SC); i…

Bhiryani Dadlani Sales Agencies Pvt. Ltd., Mumbai vs. ITO 12(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 3303/MUM/2019[2007-08]Status: DisposedITAT Mumbai25 Mar 2021AY 2007-08

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Sushil Kumar Mishra

Section 143(2)Section 148Section 151

Income Tax Officer, Ward-Dimapur, Dimapur vs. M/S. Parsuram Sanwarmal Agarwalla & Sons, Dimapur

In the result, all the appeals of revenue are dismissed

ITA 143/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

…1 Ankit Agarwalla, AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, “VIRTUAL HEARING” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. No. 140/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Ankit Agarwalla, Nagaland (PAN: AFHPA7238J) Appellant Respondent & I.T.A. No. 141/GAU/2020 Assessment Yeas: 2011-12 Deputy Commissioner of Income-tax, Vs. Shri Sanwarmall Agarwalla, Dimapur Circle-Dimapur (PAN: ABZPA6349L) Appellant Respondent & I.T.A. No. 142/GAU/2020 Assessment Yeas: 2011-12 Income-tax Officer, Ward-Dimapur Vs. Shri Bhama Agarwal…