ITO v. Baba Kartar Singh Dukki Educational Trust

158 ITD 965Income Tax Appellate Tribunal2016#9236 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 1961 Section 147 Section 148 Section 143(3)Section 133(6)Section 143(1)Section 145(3)Section 151

Issues it is cited on

section 145(3)reason to believe reopening of assessment escapement of income section 133 section 133(6)reassessment proceedings section 139(1)section 143(1)assistant commissioner section 148 section 68

Judgments citing ITO v. Baba Kartar Singh Dukki Educational Trust

KUNDAN JEWELLERS PRIVATE LIMITED,GANDHI CHOWK, SADAR BAZAR, MUKTSAR vs. THE INCOME TAX OFFICER, WARD-2(2), MUKTSAR, MUKTSAR

In the result, the appeal of the assessee is allowed

ITA 284/ASR/2025[2014-15]Status: DisposedITAT Amritsar06 Apr 2026AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A. R

Section 147Section 148Section 153CSection 250Section 69A

…ed on erroneous fact…… in our view if the reasons for reopening the assessment are based on incorrect facts or conclusions, certainly the notice issued for reopening cannot be sustained. ITO vs. Baba Kartar Singh Dukki Educational Trust as reported in (2016) 158 ITD 965 (CHD). "Where Assessing Officer processed under section 143(1) returns of income filed by assessee for assessment years 2001-02 to 2003-04 and subsequently, he reopened said assessments on sole basis that assessee had not filed returns for years preceding to assessment year 2004-05 and, therefore, its income having escaped assessment, reopening…

INCOME TAX OFFICER, MOHALI PUNJAB vs. TAJ LAND DEVELOPEFRS AND PROMOTERS PRIVATE LIMITED , SECTOR MOHALI PUNJAB

In the result, appeal is dismissed

ITA 606/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh22 Sept 2025AY 2011-12

For Appellant: \nShri Sudhir Sehgal, AdvocateFor Respondent: \nSmt. Kusum Bansal, CIT DR

Section 139Section 147Section 148Section 151

…a Ltd.' (supra), as considered in\n'Dr.Ajit Gupta' (supra). Consequently, all proceedings pursuant thereto,\nculminating in the impugned order for the A.Y. 2007-08, are also held to be null\nand void.\n\nBaba Kartar Singh Dukki Educational Trust v. ITO (2016) 158 ITD 965\n(Chd.)(Trib.)\nApparently, AO proceeded for re-opening of assessment for nonexistent and\nfactually incorrect reasons and had not applied his mind and did not verify\nassessment records/returns of income submitted by Assessee prior to\nrecording of reasons—AO had taken irrelevant fact into consideration and\nreopened assessments on basis of susp…

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 206/JPR/2025[2012-13]Status: DisposedITAT Jaipur09 Jul 2025AY 2012-13

For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT

Section 143(3)Section 147Section 69

…f income by the assessee.\nThe formation of belief on such incorrect and vague reasons would lead the\nreopening of the assessment as invalid.\"\nBaba Kartar Singh Dukki Educational Trust Vs ITO, rendered by the\nChandigarh ‘SMC' Bench of the Tribunal, (2016) 158 ITR 965 (CHD)(TRIB)\n“Where Assessing Officer processed under section 143(1) returns of income filed\nby assessee for assessment years 2001-02 to 2003-04 and subsequently he\nreopened said assessments on sole basis that assessee had not filed returns for\nyears preceding to assessment year 2004-05 and, therefore, its income having\nescaped assessment, re…

AVI AGGARWAL, H.NO. 171-R, MODEL TOWN, LUDHIANA,PUNJAB vs. ASSESSMENT UNIT NFAC, DELHI, JAO ITO WARD6(1), AAYAKAR BHAWAN, RISHI NAGAR, LUDHIANA, PUNJAB

ITA 971/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh23 Jun 2025AY 2012-13

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 10Section 143(1)Section 148Section 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 971/Chd/2024 िनधा"रण वष" / Assessment Year : 2012-13 Avi Aggarwal, बनाम The ITO H.No. 171-R, Model Town, Ward -6(1), Ludhiana, Punjab-141002 Ludhiana "ायी लेखा सं./PAN NO: AMJPA7843C अपीलाथ"/Appellant ""थ"/Respondent ( PHYSICAL HEARING ) िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR सुनवाई की तारीख/Dat…

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 293/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Jun 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

…in ITA no. 582/CHD/2019 (CHD.) v. DCIT Tax vs. Fortune Metaliks Limited as reported in ITA No. 1090/CHD/2019 (CHD) I.T.A. Nos. 292 & 293/Asr/2024 24 And C.O. Nos. 01 & 02/Asr/2025 vi. ITO vs. Baba Kartar Singh Dukki Educational Trust as reported in (2016) 158 ITD 965 (CHD) vii. DCIT vs. Kissan Fats Limited, Hazi Rattan Link Road, Bathinda as reported in ITA No. 407/CHD/2023 (CHD). 14. As such the Ld. AR prays that the initiation of the proceedings by issue of notice u/s 148, itself is legally invalid because of absence of any materials before the AO regarding escaped income and the entire proceeding has been…

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 292/ASR/2024[2016-17]Status: DisposedITAT Amritsar16 Jun 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

MALKIAT AGRO INDUSTRIES 01, CANTT ROAD, NABHA 147201, PUNJAB,PUNJAB vs. LOVISH SHELLEY THE DCIT CIRCLE MANDIGOBIND GARH JAO INCOME TAX OFFICER NABHA, PUNJAB

In the result, assessee’s appeal is allowed

ITA 485/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh01 Apr 2025AY 2012-2013

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri K.K. Singla, C.AFor Respondent: Smt. Kusum Bansal, CIT DR

Section 133Section 133(6)Section 143(1)Section 148

…(2002) 257 ITR 335 (Gujarat High Court) 5. Harjeet Singh Vs ITO (ITAT Delhi), order dated 12.11.2018, in ITA No. 2013/DEL/2015 6. KMV Collegiate Sr. Sec. School v. ITO (2017) 163ITD 653 (Asr.) (Trib.) 7. Baba Kartar Singh Dukki Educational Trust v. ITO (2016) 158 ITD 965 (Chd.)(Trib.) 8. Van Oord Dredging and Marine Contractors BV V/s ADIT, in ITA No. 495/MUM/2016 - MUM-TRIBUNAL 9. Shri Ram Mohan Rawat V/s Income Tax Officer in ITA No.1014/JP/2018 -JAIPUR-TRIB. 10. Shri Allen De Noronha V/s ACIT, in ITA NO.338/LKW/2015 - LUCKNOW-TRIB. 11. Fortune Metaliks Limited vs DCIT, ITA No. 1090/Chd/2019 dated 12.01.2021-CH…

M/S BCL INDUSTRIES LTD.,BATHINDA vs. DCIT, CC-I, LUDHIANA

In the result, both appeals of the assessee are

ITA 409/CHANDI/2023[2011-12]Status: DisposedITAT Chandigarh01 Jul 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr.DR

Section 148Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 407/CHD/2023 "नधा"रण वष" / Assessment Year : 2011-12 Kissan Fats Limited, The DCIT, बनाम Hazi Rattan Link Road, Central Circle-1, VS Bathinda. Ludhiana. "थायी लेखा सं./PAN /TAN No: AABCK4335Q अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No. 409/CHD/2023 "नधा"रण वष" / Assessment Year : 2011-12 BCL Industries Ltd., The DCIT, बनाम Hazi Rattan Link Road, Central Circle-1, VS Bathinda. Lu…

KISSAN FATS LTD.,BATHINDA vs. DCIT, CC-1, LUDHIANA

In the result, both appeals of the assessee are

ITA 407/CHANDI/2023[2011-12]Status: DisposedITAT Chandigarh01 Jul 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr.DR

Section 148Section 68Section 69C

SANJEEV CHANDRAKANT DEO,MUMBAI vs. ITO 29 (3)(3), MUMBAI

In the result, appeal is allowed as indicated above

ITA 2280/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Oct 2021AY 2010-11

Bench: Shri Saktijit Dey () & Shri M. Balaganesh ()

Section 142(1)Section 143(3)Section 147Section 148Section 271(1)(c)Section 282Section 292BSection 4Section 68Section 69B

…ld be invalid. In support of such contention, he relied upon the following decisions:- 1. Sagar Enterprises vs ACIT (2002) 257 ITR 335 (Guj) 2. Mumtaz Haji Mohmad Memon vs ITO (2018) 408 ITR 268 (Guj) 3. Baba Kartar Singh Dukki Educational Trust vs ITO (2016) 158 ITD 965 (Chandigarh Trib.) 7. Strongly relying upon the observations of the assessing officer and learned Commissioner (Appeals) the learned departmental representative submitted, the issues regarding valid service of notice issued under section 148 of the Act and validity of reopening of assessment were not raised either before the assessing 5 ITAs 22…

SIMAR KAUR,KURUKSHETRA vs. ACIT, CIRCLE, KURUKSHETRA

In the result, the appeal of the assessee is allowed

ITA 220/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh25 May 2021AY 2010-11

For Appellant: Shri Sudhir SehgalFor Respondent: Shri Ashok Khanna, Addl. CIT

Section 147Section 148Section 282

…ndia Ltd.' (supra), as considered in 'Dr. Ajit Gupta' (supra). Consequently, all proceedings pursuant thereto, culminating in the impugned order for the A.Y. 2007-08, are also field to be null and void. Baba Kartar Singh Dukki Educational Trust v. ITO (2016) 158 ITD 965 (Chd.)(Trib.) • Reasons to Suspect and Not Reasons to Believe The fact that the amount alleged in reasons to believe as having escaped assessment was revised during the assessment proceedings clearly shows that the reasons were actually reasons to suspect and made with the intent of making roving enquiries without any evidence against the assess…

EUROPEAN AVIATION HOLDING COMPANY P.LTD,MUMBAI vs. ITO 1(3)(4), MUMBAI

In the result, the appeal for AY 2011-12 is partly allowed

ITA 7565/MUM/2016[2009-10]Status: DisposedITAT Mumbai26 Jun 2019AY 2009-10

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. Manish Shah, ARFor Respondent: Mr. A.B. Koli, DR

Section 143Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 European Aviation Holding Income Tax Officer, Ward- Pvt. Ltd., Office 201-A, 2nd Vs. 1(3)(4), Aayakar Bhavan, floor, Janmabhoomi Mumbai. Chambers, 29, Walchand Hirachand Marg, Ballard Estate, Mumbai-400038. PAN No. AAMCS1615A Appellant Respondent Assessee by : Mr. Manish Shah, AR Revenue by : Mr. A.B. Koli, DR Date of Hearing : 29/03/2019 Date of pronouncement: 26/06/2019 ORDER PER N.…