(i) S. Naarayanappa v. CIT

148 CTR 62High Court1998#7252 most cited

What is (i) S. Naarayanappa v. CIT authority for?

An Assessing Officer can reopen a case under Section 147 even if the reasons for reopening arise from the same record that was part of the original assessment, as long as the initial assessment did not involve a full and true disclosure of all material facts.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2021.

Also referred to as

S. Naarayanappa v. CIT · 148 CTR 62 · Section 147 · reopening assessment · reason to believe · full and true disclosure · completed assessment

Judgments citing (i) S. Naarayanappa v. CIT

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)

…objection of the assessee to the reopening of the case and stating the same as bad in law, could not be accepted. The reliance was placed on the following case laws: (i) S. Naarayanappa vs CIT (1967) 63 ITR 219 (SC) (ii) Praful Chunilal Patel Vs ACIT (1998) 148 CTR 62 (Guj) 38.3 The ld. CIT(A) also observed that the action U/s 147 of the Act is permissible even if the A.O. gathers his reason to believe from a very same record which had been the subject matter of the completed assessment proceedings. The argument that the production of the account books and other documentary evidence relevant for assessment mus…

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)

…objection of the assessee to the reopening of the case and stating the same as bad in law, could not be accepted. The reliance was placed on the following case laws: (i) S. Naarayanappa vs CIT (1967) 63 ITR 219 (SC) (ii) Praful Chunilal Patel Vs ACIT (1998) 148 CTR 62 (Guj) 38.3 The ld. CIT(A) also observed that the action U/s 147 of the Act is permissible even if the A.O. gathers his reason to believe from a very same record which had been the subject matter of the completed assessment proceedings. The argument that the production of the account books and other documentary evidence relevant for assessment mus…

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)

…objection of the assessee to the reopening of the case and stating the same as bad in law, could not be accepted. The reliance was placed on the following case laws: (i) S. Naarayanappa vs CIT (1967) 63 ITR 219 (SC) (ii) Praful Chunilal Patel Vs ACIT (1998) 148 CTR 62 (Guj) 38.3 The ld. CIT(A) also observed that the action U/s 147 of the Act is permissible even if the A.O. gathers his reason to believe from a very same record which had been the subject matter of the completed assessment proceedings. The argument that the production of the account books and other documentary evidence relevant for assessment mus…

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)

…objection of the assessee to the reopening of the case and stating the same as bad in law, could not be accepted. The reliance was placed on the following case laws: (i) S. Naarayanappa vs CIT (1967) 63 ITR 219 (SC) (ii) Praful Chunilal Patel Vs ACIT (1998) 148 CTR 62 (Guj) 38.3 The ld. CIT(A) also observed that the action U/s 147 of the Act is permissible even if the A.O. gathers his reason to believe from a very same record which had been the subject matter of the completed assessment proceedings. The argument that the production of the account books and other documentary evidence relevant for assessment mus…

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)

…objection of the assessee to the reopening of the case and stating the same as bad in law, could not be accepted. The reliance was placed on the following case laws: (i) S. Naarayanappa vs CIT (1967) 63 ITR 219 (SC) (ii) Praful Chunilal Patel Vs ACIT (1998) 148 CTR 62 (Guj) 38.3 The ld. CIT(A) also observed that the action U/s 147 of the Act is permissible even if the A.O. gathers his reason to believe from a very same record which had been the subject matter of the completed assessment proceedings. The argument that the production of the account books and other documentary evidence relevant for assessment mus…

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)

…objection of the assessee to the reopening of the case and stating the same as bad in law, could not be accepted. The reliance was placed on the following case laws: (i) S. Naarayanappa vs CIT (1967) 63 ITR 219 (SC) (ii) Praful Chunilal Patel Vs ACIT (1998) 148 CTR 62 (Guj) 38.3 The ld. CIT(A) also observed that the action U/s 147 of the Act is permissible even if the A.O. gathers his reason to believe from a very same record which had been the subject matter of the completed assessment proceedings. The argument that the production of the account books and other documentary evidence relevant for assessment mus…

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)

…objection of the assessee to the reopening of the case and stating the same as bad in law, could not be accepted. The reliance was placed on the following case laws: (i) S. Naarayanappa vs CIT (1967) 63 ITR 219 (SC) (ii) Praful Chunilal Patel Vs ACIT (1998) 148 CTR 62 (Guj) 38.3 The ld. CIT(A) also observed that the action U/s 147 of the Act is permissible even if the A.O. gathers his reason to believe from a very same record which had been the subject matter of the completed assessment proceedings. The argument that the production of the account books and other documentary evidence relevant for assessment mus…

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)

…objection of the assessee to the reopening of the case and stating the same as bad in law, could not be accepted. The reliance was placed on the following case laws: (i) S. Naarayanappa vs CIT (1967) 63 ITR 219 (SC) (ii) Praful Chunilal Patel Vs ACIT (1998) 148 CTR 62 (Guj) 38.3 The ld. CIT(A) also observed that the action U/s 147 of the Act is permissible even if the A.O. gathers his reason to believe from a very same record which had been the subject matter of the completed assessment proceedings. The argument that the production of the account books and other documentary evidence relevant for assessment mus…

ACIT (OSD), Ward - 12(3), Kolkata vs. M/S. Amrabathi Investra Pvt. Ltd., Kolkata

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

ITA 365/KOL/2018[2009-10]Status: DisposedITAT Kolkata12 Jun 2020AY 2009-10

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.231/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Ram Bilash Meena, CIT
Section 131Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.231/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10) M/s Amrabathi Investra (P) Ltd. Vs. ITO, Ward-12(3), Kolkata C/o, Subash Agarwal & Associates Siddha Gibson, 1, Gibson Lane, 2nd Floor, Suite-213, Kolkata- 700069 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCA 1312 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.365/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10) ACIT (OSD), Ward-12(3), Vs. M/s Amrabathi Investra (P) Ltd. Kolkata C/o, Subash Agarwal & Associates Siddha Gibson, 1, Gibson La…

Amrabathi Investra Pvt. Ltd., Kolkata vs. ITO, Ward - 12(3), Kolkata

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

ITA 231/KOL/2018[2009-10]Status: DisposedITAT Kolkata12 Jun 2020AY 2009-10

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.231/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Ram Bilash Meena, CIT
Section 131Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.231/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10) M/s Amrabathi Investra (P) Ltd. Vs. ITO, Ward-12(3), Kolkata C/o, Subash Agarwal & Associates Siddha Gibson, 1, Gibson Lane, 2nd Floor, Suite-213, Kolkata- 700069 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCA 1312 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.365/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10) ACIT (OSD), Ward-12(3), Vs. M/s Amrabathi Investra (P) Ltd. Kolkata C/o, Subash Agarwal & Associates Siddha Gibson, 1, Gibson La…

ITO 24(1)(2), Mumbai vs. Anushree V. Khetan, Mumbai

In the result, the issue stands remitted to the file of the assessing officer

ITA 4975/MUM/2016[2006-07]Status: DisposedITAT Mumbai01 Jun 2018AY 2006-07

Bench: Shri Shamim Yahya, Am & Shri Pawan Sing, Jm आयकर अपील सं./I.T.A. No. 4975/Mum/2016 ("नधा"रण वष" / Assessment Year: 2006-07) The Ito-24(1)(2) Smt. Anushree V. Khetan बनाम/ 2Nd Floor, Khetan Bhavan, 605, Piramal Chambers, Lalbaug, Mumbai-400 012 78, J. B. Nagar, Andheri (E), Vs. Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aocpk 8810 J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Ram Tiwari ""यथ" क" ओर से/Respondent By : Shri Rakesh Joshi

For Appellant: Shri Ram TiwariFor Respondent: Shri Rakesh Joshi
Section 142(1)Section 143(3)Section 147Section 148Section 2(22)(e)

…e questioned at that time. Therefore objection of the appellant to the reopening of the case and stating the same as bad in law cannot be accepted and cases relied upon by appellant do not hold good. 5.1.7. In the case of Praful Chunilal Patel Vs. ACIT (1998) 148 CTR 62 (Guj.): (1999) 236 ITR 832 (Guj), it has been held by the Hon'ble Gujarat High Court that "If the AO honestly comes to a conclusion that a mistake has been made, it matters nothing so far as his jurisdiction to initiate the proceedings under s. 147 is concerned, that he may have come to an erroneous conclusion whether on law or on facts. His juris…

Ritu Sanjay Mantry, Mumbai vs. ITO 24(3)(4), Mumbai

ITA 2003/MUM/2017[2008-09]Status: DisposedITAT Mumbai09 Feb 2018AY 2008-09

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No. 2003/Mum/2017 ("नधा"रण वष" / Assessment Year: 2008-09) Ritu Sanjay Mantry Ito-24(3)(4), बनाम/ C-24, Padma Nagar, Mumbai Andheri Kurla Road, Vs. Andheri (E), Mumbai-400 099 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aghpm 2569 F (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Nishit Gandhi ""यथ" क" ओर से/Respondent By : Mrs. N. Hemlatha सुनवाई क" तार"ख / : 30.11.2017 Date Of Hearing घोषणा क" तार"ख / : 09.02.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Appeal By The Assessee Is Directed Against Order Of Ld. Commissioner Of Income Tax (Appeals) Dated 20.01.2017 & Pertains To Assessment Year 2008-09. 2. The Grounds Of Appeal Read As Under: 1) On Facts & Circumstances Of Case & In Law, Ld.Ao Erred In Reopening The Completed Assessment On Issuing The Notice U/S. 148 Without Having A Valid Reason To Believe 'That Income Had Escaped Assessment & Without

For Appellant: Shri Nishit GandhiFor Respondent: Mrs. N. Hemlatha
Section 10(38)Section 143(1)Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 2003/Mum/2017 ("नधा"रण वष" / Assessment Year: 2008-09) Ritu Sanjay Mantry ITO-24(3)(4), बनाम/ C-24, Padma Nagar, Mumbai Andheri Kurla Road, Vs. Andheri (E), Mumbai-400 099 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AGHPM 2569 F (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Nishit Gandhi ""यथ" क" ओर से/Respondent by : Mrs. N. Hemlatha सुनवाई क" तार"ख / : 30.11.2017 Date of…

M/S. Sahdev Jewellers, New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 2798/DEL/2013[2005-06]Status: DisposedITAT Delhi17 Jan 2017AY 2005-06

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 10ASection 143(3)Section 147Section 148Section 57

…val submissions of the parties and perused the relevant material on record. In the case of CIT Vs Kelvinator of India Ltd. (supra), Hon’ble Delhi High Court analyzed the decision of the Gujarat High Court in the case of Parfful Chunnilal Patel Vs. ACIT (1998) 148 CTR 62 and dissented with it. The relevant paragraphs of the decision of the Delhi High Court are as under: 27. Although the referring Bench had prima facie agreed with the decision of this Court in Jindal Photo Films (supra), but a doubt was sought to be raised by the revenue in view of a decision of the Gujrat High Court in Praful Chunilal Patel's cas…

M/S. Sahdev Jewellers, New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 2797/DEL/2013[2004-05]Status: DisposedITAT Delhi17 Jan 2017AY 2004-05

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 10ASection 143(3)Section 147Section 148Section 57

…val submissions of the parties and perused the relevant material on record. In the case of CIT Vs Kelvinator of India Ltd. (supra), Hon’ble Delhi High Court analyzed the decision of the Gujarat High Court in the case of Parfful Chunnilal Patel Vs. ACIT (1998) 148 CTR 62 and dissented with it. The relevant paragraphs of the decision of the Delhi High Court are as under: 27. Although the referring Bench had prima facie agreed with the decision of this Court in Jindal Photo Films (supra), but a doubt was sought to be raised by the revenue in view of a decision of the Gujrat High Court in Praful Chunilal Patel's cas…

M/S. Sahdev Jewellers, New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 2796/DEL/2013[2002-03]Status: DisposedITAT Delhi17 Jan 2017AY 2002-03

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 10ASection 143(3)Section 147Section 148Section 57

…val submissions of the parties and perused the relevant material on record. In the case of CIT Vs Kelvinator of India Ltd. (supra), Hon’ble Delhi High Court analyzed the decision of the Gujarat High Court in the case of Parfful Chunnilal Patel Vs. ACIT (1998) 148 CTR 62 and dissented with it. The relevant paragraphs of the decision of the Delhi High Court are as under: 27. Although the referring Bench had prima facie agreed with the decision of this Court in Jindal Photo Films (supra), but a doubt was sought to be raised by the revenue in view of a decision of the Gujrat High Court in Praful Chunilal Patel's cas…

(i) S. Naarayanappa v. CIT (148 CTR 62) — Cited in 15 Judgments | BharatTax