Home Finders Housing Ltd. v. ITO

404 ITR 611High Court2018#2055 most cited

What is Home Finders Housing Ltd. v. ITO authority for?

Non-compliance with the GKN Driveshafts procedure, specifically not passing a speaking order on objections to reassessment before completing the assessment, is a curable procedural irregularity and does not nullify the assessment, particularly if the assessee did not request a speaking order.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Home Finders Housing Ltd. v. ITO · section 148 · section 147 · reopening of assessment · objections GKN Driveshafts · speaking order · procedural infirmity · curable irregularity · reassessment validity

Also reported as

94 Taxmann.com 428

Sections most often in play

Section 148Section 147Section 143(3)Section 14ASection 144Section 80PSection 80P(2)(a)(i)Section 80P(2)(d)

Issues it is cited on

section 108section 147(a)section 147(b)mere change of opinionkelvinatorwithin four yearsapproval under section 151section 34(1)survey under section 133asection 151(1)fresh tangible materialsanctioning authority

Judgments citing Home Finders Housing Ltd. v. ITO

Shriya Devi Mundhra, New Delhi vs. ITO Ward 55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1523/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Gopal Chand Mundhra and Sons, New Delhi vs. ITO, Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1375/DEL/2019[2011-121]Status: DisposedITAT Delhi21 Aug 2019AY 2011-121

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Damyanti Mundhra, New Delhi vs. ITO Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1721/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Gopal Chand Mundhra, New Delhi vs. ITO Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1524/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore vs. Shri Swaroop Kumar N, Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 813/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…y the Hon’ble Apex Court. It is further submitted that while passing the decision in the case of Vs. Ramaiah (supra), the Hon’ble Karnataka High Court had also considered the decision of the Hon’ble Madras High Court in the case of Home Finders Housing Ltd., (404 ITR 611) (Mad) before quashing the reassessment proceedings on ground of non furnishing of reasons recorded for re-opening the assessment to the assessee by the AO. In the light of the above, the learned AR submitted that binding decision of the Hon’ble Karnataka High Court, affirmed by the Hon’ble Apex Court, in the case of V. Ramaiah (supra) ought to b…

Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore vs. Shri Shashank Kumar N, Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 812/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…y the Hon’ble Apex Court. It is further submitted that while passing the decision in the case of Vs. Ramaiah (supra), the Hon’ble Karnataka High Court had also considered the decision of the Hon’ble Madras High Court in the case of Home Finders Housing Ltd., (404 ITR 611) (Mad) before quashing the reassessment proceedings on ground of non furnishing of reasons recorded for re-opening the assessment to the assessee by the AO. In the light of the above, the learned AR submitted that binding decision of the Hon’ble Karnataka High Court, affirmed by the Hon’ble Apex Court, in the case of V. Ramaiah (supra) ought to b…

Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore vs. Smt Susheela N Reddy, Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 811/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…y the Hon’ble Apex Court. It is further submitted that while passing the decision in the case of Vs. Ramaiah (supra), the Hon’ble Karnataka High Court had also considered the decision of the Hon’ble Madras High Court in the case of Home Finders Housing Ltd., (404 ITR 611) (Mad) before quashing the reassessment proceedings on ground of non furnishing of reasons recorded for re-opening the assessment to the assessee by the AO. In the light of the above, the learned AR submitted that binding decision of the Hon’ble Karnataka High Court, affirmed by the Hon’ble Apex Court, in the case of V. Ramaiah (supra) ought to b…

Shri.Swaroop Kumar, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 500/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…y the Hon’ble Apex Court. It is further submitted that while passing the decision in the case of Vs. Ramaiah (supra), the Hon’ble Karnataka High Court had also considered the decision of the Hon’ble Madras High Court in the case of Home Finders Housing Ltd., (404 ITR 611) (Mad) before quashing the reassessment proceedings on ground of non furnishing of reasons recorded for re-opening the assessment to the assessee by the AO. In the light of the above, the learned AR submitted that binding decision of the Hon’ble Karnataka High Court, affirmed by the Hon’ble Apex Court, in the case of V. Ramaiah (supra) ought to b…

Smt.Susheela N Reddy, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 499/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…y the Hon’ble Apex Court. It is further submitted that while passing the decision in the case of Vs. Ramaiah (supra), the Hon’ble Karnataka High Court had also considered the decision of the Hon’ble Madras High Court in the case of Home Finders Housing Ltd., (404 ITR 611) (Mad) before quashing the reassessment proceedings on ground of non furnishing of reasons recorded for re-opening the assessment to the assessee by the AO. In the light of the above, the learned AR submitted that binding decision of the Hon’ble Karnataka High Court, affirmed by the Hon’ble Apex Court, in the case of V. Ramaiah (supra) ought to b…

Shri. S K Ramprasad, Bengaluru vs. Commissioner of Income Tax, (Appeals)5, Bengaluru

In the result, the assessee’s appeal for Assessment Year 2008-09 is allowed as indicated above

ITA 2929/BANG/2017[2008-09]Status: DisposedITAT Bangalore24 May 2019AY 2008-09

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadaleassessment Year : 2008-09 Shri. S. K. Ramprasad, Vs. Commissioner Of Income Tax No.83, Ramson Building, (Appeals-5), 7Th Floor, Bmtc Building, 80 Silver Jubilee Park Road, Bangalore-560 002. Feet Road, Koramangala, Pan : Aanpr 1165 L Bangalore -560 095. Appellant Respondent Assessee By : Shri. V. Chandrasekhar, Advocate Revenue By : Shri. M. Rajasekhar, Addl. Cit Date Of Hearing : 14.03.2019 Date Of Pronouncement : 24.05.2019

For Appellant: Shri. V. Chandrasekhar, AdvocateFor Respondent: Shri. M. Rajasekhar, Addl. CIT
Section 143(3)Section 147Section 148Section 50C

…y the Hon’ble Apex Court. It is further submitted that while passing the decision in the case of Vs. Ramaiah (supra), the Hon’ble Karnataka High Court had also considered the decision of the Hon’ble Madras High Court in the case of Home Finders Housing Ltd., (404 ITR 611) (Mad) before quashing the reassessment proceedings on ground of non furnishing of reasons recorded by AO for re-opening the assessment to the assessee. In the light of the above, the learned AR submitted that binding decision of the Hon’ble Karnataka High Court, affirmed by the Hon’ble Apex Court, in the case of V. Ramaiah (supra) ought to be fo…

Mohamed Hanif Rasul Patel, Sangli vs. Income-Tax Officer, Ward - 1(5), Sangli

In the result, all the appeals of assessee are partly allowed

ITA 1477/PUN/2018[2013-14]Status: DisposedITAT Pune20 Mar 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1474 To 1477/Pun/2018 यििाारण वषा / Assessment Years : 2010-11 To 2013-14

For Appellant: Shri M.K. KulkarniFor Respondent: Shri M.K. Verma
Section 143(3)

…s contrary to the verdict of the Hon'ble Supreme Court in GKN Driveshaft Ltd (supra). Alternatively, the matter may be remanded to A.O. for pursuing the assessment offer a 'speaking order' on the objections raise as decided in Home Finders Housing Ltd. (2018) 404 ITR 611(Mad) in which case the SLP filed by the Department was dismissed. 11. On the facts and in the circumstances of the case and in law the action taken by the A.O. and confirmed by CIT(A) is not sustainable in law as it is an admitted position of law by Ld.CIT(A) that the appellant had only agricultural income and no other income. The action under S.…

Mohamed Hanif Rasul Patel, Sangli vs. Income-Tax Officer, Ward - 1(5), Sangli

In the result, all the appeals of assessee are partly allowed

ITA 1476/PUN/2018[2012-13]Status: DisposedITAT Pune20 Mar 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1474 To 1477/Pun/2018 यििाारण वषा / Assessment Years : 2010-11 To 2013-14

For Appellant: Shri M.K. KulkarniFor Respondent: Shri M.K. Verma
Section 143(3)

…s contrary to the verdict of the Hon'ble Supreme Court in GKN Driveshaft Ltd (supra). Alternatively, the matter may be remanded to A.O. for pursuing the assessment offer a 'speaking order' on the objections raise as decided in Home Finders Housing Ltd. (2018) 404 ITR 611(Mad) in which case the SLP filed by the Department was dismissed. 11. On the facts and in the circumstances of the case and in law the action taken by the A.O. and confirmed by CIT(A) is not sustainable in law as it is an admitted position of law by Ld.CIT(A) that the appellant had only agricultural income and no other income. The action under S.…

Mohamed Hanif Rasul Patel, Sangli vs. Income-Tax Officer, Ward - 1(5), Sangli

In the result, all the appeals of assessee are partly allowed

ITA 1475/PUN/2018[2011-12]Status: DisposedITAT Pune20 Mar 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1474 To 1477/Pun/2018 यििाारण वषा / Assessment Years : 2010-11 To 2013-14

For Appellant: Shri M.K. KulkarniFor Respondent: Shri M.K. Verma
Section 143(3)

…s contrary to the verdict of the Hon'ble Supreme Court in GKN Driveshaft Ltd (supra). Alternatively, the matter may be remanded to A.O. for pursuing the assessment offer a 'speaking order' on the objections raise as decided in Home Finders Housing Ltd. (2018) 404 ITR 611(Mad) in which case the SLP filed by the Department was dismissed. 11. On the facts and in the circumstances of the case and in law the action taken by the A.O. and confirmed by CIT(A) is not sustainable in law as it is an admitted position of law by Ld.CIT(A) that the appellant had only agricultural income and no other income. The action under S.…

Mohamed Hanif Rasul Patel, Sangli vs. Income-Tax Officer, Ward - 1(5), Sangli

In the result, all the appeals of assessee are partly allowed

ITA 1474/PUN/2018[2010-11]Status: DisposedITAT Pune20 Mar 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1474 To 1477/Pun/2018 यििाारण वषा / Assessment Years : 2010-11 To 2013-14

For Appellant: Shri M.K. KulkarniFor Respondent: Shri M.K. Verma
Section 143(3)

…s contrary to the verdict of the Hon'ble Supreme Court in GKN Driveshaft Ltd (supra). Alternatively, the matter may be remanded to A.O. for pursuing the assessment offer a 'speaking order' on the objections raise as decided in Home Finders Housing Ltd. (2018) 404 ITR 611(Mad) in which case the SLP filed by the Department was dismissed. 11. On the facts and in the circumstances of the case and in law the action taken by the A.O. and confirmed by CIT(A) is not sustainable in law as it is an admitted position of law by Ld.CIT(A) that the appellant had only agricultural income and no other income. The action under S.…

ITO, New Delhi vs. Shri Umesh Upadhyay, New Delhi

In the result, whereas appeal of the Revenue is dismissed, Cross

ITA 4054/DEL/2015[2007-08]Status: DisposedITAT Delhi19 Mar 2019AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2007-08 Vs Income-Tax Officer, Shri Umesh Upadhyay Ward-33 (4), New Delhi. C-9/8273, Vasant Kunj, New Delhi. Pan: Aaapu4438N

Section 143(1)Section 148Section 17(2)Section 28Section 56(2)

…, in view of the decision of the Hon’ble Kerala High Court in the case of Palakkad Distt. Cooperative Bank Ltd. vs ACIT (2017) 392 ITR 539; MohammedallyNoorbhoyBandukwala Trust vs ITO (2017)2017- TIOL-341-HC-Mum-IT; and Home Finders Housing Ltd. vs ITO (2018) 404 ITR 611 (Madras) as confirmed by the Hon’ble Supreme Court in 256 Taxman 59 (SC), non compliance of directions of Hon’ble Supreme Court in GKN Driveshafts(India) Ltd. vs ITO (2003) 259 ITR 19, that on receipt of objections given by the assessee to notice u/s 148, ld. AO is bound to dispose of objections by passing a speaking order, would not make re-asse…

Anil Khubchandani, Ulhasnagar vs. Assistant Commissioner of Income Tax Circle-2, Kalyan

In the result, appeal of the assessee is allowed

ITA 6300/MUM/2017[2007-08]Status: DisposedITAT Mumbai20 Sept 2018AY 2007-08

Bench: Shri G.S. Pannu & Shri Pawan Singhanil Khubchandani Acit Circle- 2 1St Floor, Mohan Plaza, (Ulhasnagar) 501, Dev Corpra, Cadbury Junction, Kopat, Vs. Wayle Nagar, Khadakpada, Thane-400601. Kalyan-421301. Pan: Abipk4770G Appellant Respondent

For Appellant: Shri Sunil Makhija (AR)For Respondent: Shri Rajesh Kumar Yadav (DR)
Section 143Section 143(1)Section 143(3)Section 147Section 148Section 253Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Anil Khubchandani ACIT Circle- 2 1st Floor, Mohan Plaza, (Ulhasnagar) 501, Dev Corpra, Cadbury Junction, Kopat, Vs. Wayle Nagar, Khadakpada, Thane-400601. Kalyan-421301. PAN: ABIPK4770G Appellant Respondent Appellant by : Shri Sunil Makhija (AR) Respondent by : Shri Rajesh Kumar Yadav (DR) Date of Hearing : 21.06.2018 Date of Pronouncement : 20.09.2018 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee under section 2…