How many judgments cite Indulata Rangwala v. DCIT?

123 judgments on BharatTax cite Indulata Rangwala v. DCIT (384 ITR 337), spanning 2016 to 2025.

Which sections of the Income Tax Act does Indulata Rangwala v. DCIT come up under?

It is most often cited in judgments turning on Section 115BBE, Section 143(3), Section 153A, Section 234A, Section 234B, Section 234C.

Indulata Rangwala v. DCIT

384 ITR 337High Court2016#843 most cited

What is Indulata Rangwala v. DCIT authority for?

Reassessment proceedings under Section 147 are valid if there is some tangible material on which the Assessing Officer (AO) has reason to believe income has escaped assessment, irrespective of the sufficiency or correctness of that material at the initial stage. However, the AO must consider the reasons recorded for reopening.

123

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

Indulata Rangwala v. DCIT · Section 147 · Section 148 · reassessment · reason to believe · tangible material · escapement of income · reopening of assessment · regular assessment · change of opinion

Sections most often in play

Section 115BBE Section 143(3)Section 153A Section 234A Section 234B Section 234C Section 271(1)(c)Section 37

Issues it is cited on

section 148(1)fresh tangible material tangible material fair market value change of opinion regular assessment escapement of income reason to believe reopening of assessment section 37 notice under section 148 section 143(1)

Judgments citing Indulata Rangwala v. DCIT

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 526/MUM/2008[2000-2001]Status: DisposedITAT Mumbai28 Sept 2016AY 2000-2001

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R

Section 143(2)Section 153ASection 68

…to form reasons to believe that income has escaped assessment. He, in this respect, has relied upon the following decisions: 1. Hon’ble Supreme Court in Zuari Estate [2015] 373 ITR 661 (SC) 2. Hon’ble Delhi High Court in Indu Lata Rangwala vs. Dy. CIT [2016] 384 ITR 337. The ld. DR has further submitted that similar proposition can be applied in the case of assessment made under section 153A of the Act and that it is not necessary for the AO to come across some fresh tangible material during the search action. 10. We have considered the rival contentions. The issue relating to the validity of assessment made un…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 525/MUM/2008[1999-2000]Status: DisposedITAT Mumbai28 Sept 2016AY 1999-2000

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R

Section 143(2)Section 153ASection 68

ACIT, New Delhi vs. M/S. Barista Coffee Company Ltd., New Delhi

In the result cross objection filed by the assessee is allowed

ITA 5324/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Sept 2016AY 2003-04

Bench: Smt Suchitra Kamble & Shri Prashant Maharishiacit, Barista Coffee Company Ltd, Circle-2(1), Room No. 398D, Shop No. 55, Community Centre, Vs. Cr Building, New Delhi Basant Lok Market, Vasant Vihar, New Delhi Pan:Aabcb798A (Appellant) (Respondent)

For Appellant: Sh. KK Jaiswal, DRFor Respondent: Sh. Kapil Goel, Adv

Section 143(3)Section 147Section 148Section 35D

…does not refer to any material which has a live link with the reasons recorded. Honorable ACIT V Barista Coffee co Ltd ITA No 5324/Del/2012 A Y 2003-04 Barista Coffee Co Ltd V ACIT Co No 461/ del /2012 Page 6 of 9 Delhi high court in Indulta Rangwala V DCIT 384 ITR 337 (del ) has culled out the following principles on reopening of assessment as under :- “ 35.1 The upshot of the above discussion is that where the return initially filed is processed under section 143(1) of the Act, and an intimation is sent to an assessee, it is not an "assessment" in the strict sense of the term for the purposes of section 147 o…