ITO v. Lakhmani Mewal Das

103 ITR 437Supreme Court of India1976#70 most cited

What is ITO v. Lakhmani Mewal Das authority for?

For reassessment proceedings, the 'reason to believe' that income has escaped assessment must be based on some material and not mere suspicion, establishing a live link between the information and the belief. Furthermore, for reassessment beyond four years, there must be a specific finding of the assessee's failure to disclose fully and truly all material facts.

721

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2001 to 2026.

Also referred to as

ITO v. Lakhmani Mewal Das · Section 147 · Section 148 · reason to believe · reassessment · escaped income · failure to disclose material facts · live link · beyond four years · material facts · bogus claim

Also reported as

2 SCC 302153 Taxmann 282

Sections most often in play

Section 147Section 148Section 143(3)Section 151Section 142(1)Section 68Section 250Section 132
Read the full judgment

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 147(a)section 158basection 150true and full disclosurelive linkunexplained jewellerysection 148(2)beyond four years

Judgments citing ITO v. Lakhmani Mewal Das

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 3/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…ns must have a live link with the formation of the belief. This is supported by Circular No.549 dated 31.10.1989 which clarified that the words “reason to believe” did not mean a change of opinion. The Hon’ble Supreme Court in ITO vs Lakhmani Mewal Das [1976 ]103 ITR 437 has lucidly explained the power of assessing officer to bring to tax income escaping assessment u/s.147 of the Act. The Hon’ble Court first held that the section provides that there must exist “reasons to believe“ and not “reasons to suspect”. The following were the relevant observations: “The fact that the words "definite information" which wer…

The Assistant Commissioner of Income Tax, Circle-1, Rajkot-Gujarat vs. M/S. Classic Network Limited, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 13/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…ns must have a live link with the formation of the belief. This is supported by Circular No.549 dated 31.10.1989 which clarified that the words “reason to believe” did not mean a change of opinion. The Hon’ble Supreme Court in ITO vs Lakhmani Mewal Das [1976 ]103 ITR 437 has lucidly explained the power of assessing officer to bring to tax income escaping assessment u/s.147 of the Act. The Hon’ble Court first held that the section provides that there must exist “reasons to believe“ and not “reasons to suspect”. The following were the relevant observations: “The fact that the words "definite information" which wer…

The Authority for Advance Rulings (Income Tax) vs. Tiger Global International II Holdings

C.A. No.-000262-000262 - 2026Supreme Court15 Jan 2026

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

…v. Union of India [MANU/SC/0154/1968 : (1968) 3 SCR 41 : AIR 1968 SC 1138]; Tirath Ram Rajindra Nath v. State of U.P. [MANU/SC/0555/1972 : (1973) 3 SCC 585: 1973 SCC (Tax) 300]; Krishna Chandra Gangopadhyaya v. Union of India [MANU/SC/0143/1975 : (1975) 2 SCC 302]; Hindustan Gum & Chemicals Ltd. v. State of Haryana [MANU/SC/0254/1985 : (1985) 4 SCC 124]; Utkal Contractors and Joinery (P) Ltd. v. State of Orissa [MANU/SC/0125/1987 : 1987 Supp SCC 751]; D. Cawasji & Co. v. State of Mysore [MANU/SC/0254/1984 : 1984 Supp SCC 490: 1985 SCC (Tax) 63] and Bhubaneshwar Singh v. Union of India [MANU/SC/08…

Best Bull Stock Trading Pvt Ltd., New Delhi vs. ACIT, Central Circle-18, New Delhi

In the result, the appeals of the revenue in ITA No

ITA 2954/DEL/2024[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

Section 132Section 147Section 148Section 150Section 150(1)Section 150(2)Section 153(6)Section 153A

…If an Income-tax Officer draws an inference which appears subsequently to be erroneous, mere change of opinion with regard to that inference would not justify initiation of action for reopening assessments: See Income-tax Officer v. Lakhmani Mewal Das [1976] 103 ITR 437 (SC). The words "omission or failure to disclose fully and truly all material facts necessary for his assessment for that year" postulate a duty on the assessee to disclose fully and truly all material facts necessary for his assessment. What facts are material and necessary for assessment will differ from case to case, In every assessment procee…

Best Bull Stock Trading Pvt Ltd., New Delhi vs. ACIT Central Circle-18, Delhi

In the result, the appeals of the revenue in ITA No

ITA 2953/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

Section 132Section 147Section 148Section 150Section 150(1)Section 150(2)Section 153(6)Section 153A

…If an Income-tax Officer draws an inference which appears subsequently to be erroneous, mere change of opinion with regard to that inference would not justify initiation of action for reopening assessments: See Income-tax Officer v. Lakhmani Mewal Das [1976] 103 ITR 437 (SC). The words "omission or failure to disclose fully and truly all material facts necessary for his assessment for that year" postulate a duty on the assessee to disclose fully and truly all material facts necessary for his assessment. What facts are material and necessary for assessment will differ from case to case, In every assessment procee…

Income Tax Officer, Pune vs. Sagar Construction Company, Pune

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1812/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Suhas Bora and Riya OswalFor Respondent: Shri S. Sadananda Singh, JCIT
Section 142(1)Section 143(1)Section 147Section 148Section 269SSection 37Section 68

…ch of imagination lead to conclusion of escapement of income, such re-assessment proceedings are bad in law and are liable to be quashed: i) Milind Madhukar Edke vs. ITO vide ITA No.648/PUN/2020 order dated 18.01.2023 ii) ITO vs. Lakshmi Mewal Das reported in 103 ITR 437 (SC) 16 CO No.43/PUN/2025 20. So far as the merit of the case is concerned, the Ld. Counsel for the assessee submitted that the assessee has provided the names, addresses, PANs of creditors confirmations and bank trails, the proof of repayment of interest through proper banking channel, therefore, the assessee has discharged the primary onus ca…

Ajaykumar Natwarlal Sheth, Rajkot vs. The DCIT, Circle 1(2) Rajkot, Rajkot

ITA 108/RJT/2025[2010-11]Status: DisposedITAT Rajkot31 Dec 2025AY 2010-11
Section 143(1)Section 143(3)Section 147Section 148Section 250

…Ltd. (2016) 236 Taxman 494 (referred to page 3 para 6 and 9) viii).DCIT Vs. National Bank for Agriculture and Rural Development ITA No.4964/Mum/2014 (referred to page 10- 13 para 12) 18. To the same effect, the Apex Court in ITO v. Lakhmani Merwal Das [1976] 103 ITR 437 had laid down that the reasons to believe must have rational connection with or relevant bearing on the formation of belief, that is, there must be a live link between material coming the notice of the Assessing Officer and the formation of belief regarding escapement of income. If the aforesaid requirement are not met, the Assessee is entitled t…

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 427/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

…t and thereby in starting proceedings u/s 147 is open to challenge in a court of law. The entire law as to what would constitute "reason to believe" has been summed up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the a…

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby

ITA 426/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

…t and thereby in starting proceedings u/s 147 is open to challenge in a court of law. The entire law as to what would constitute "reason to believe" has been summed up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the a…

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 425/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

…t and thereby in starting proceedings u/s 147 is open to challenge in a court of law. The entire law as to what would constitute "reason to believe" has been summed up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the a…

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 424/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

…t and thereby in starting proceedings u/s 147 is open to challenge in a court of law. The entire law as to what would constitute "reason to believe" has been summed up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the a…

DCIT, Central Circle-20, Delhi vs. Lotus Herbals Pvt. Ltd, Delhi

In the result, appeal of the Revenue in appeal No

ITA 2445/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…e fulfillment of condition set out in first proviso to section 147 of the Act, as has been held in the following decisions: - Chhugamal Rajpal vs. S.P. Chaliha 79 ITR 603 (SC) - Ganga Saran & Sons (P) Ltd vs. ITO: 130 ITR 1 (SC) - ITO vs. Lakhmani Mewal Das: 103 ITR 437 (SC) - CIT vs. Foramer France: 264 ITR 566 (SC) - Rita Rajkumar Singh v. ACIT. [2022] 287 Taxman 413 (Bom) - Sunil Hanskrishna Khanna v. ACIT; [2022] 139 taxmann.com 555 (Bom) - Gateway Leasing (P.) Ltd. vs. ACIT 426 ITR 228 (Bom.) - Priti Paras Savla vs. ITO 130 taxmann.com.59 (Guj) Considering that in the present case since there is: (a) no fai…

DCIT, CC-20, Delhi vs. Lotus Herbals Pvt. Ltd., Delhi

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…e fulfillment of condition set out in first proviso to section 147 of the Act, as has been held in the following decisions: - Chhugamal Rajpal vs. S.P. Chaliha 79 ITR 603 (SC) - Ganga Saran & Sons (P) Ltd vs. ITO: 130 ITR 1 (SC) - ITO vs. Lakhmani Mewal Das: 103 ITR 437 (SC) - CIT vs. Foramer France: 264 ITR 566 (SC) - Rita Rajkumar Singh v. ACIT. [2022] 287 Taxman 413 (Bom) - Sunil Hanskrishna Khanna v. ACIT; [2022] 139 taxmann.com 555 (Bom) - Gateway Leasing (P.) Ltd. vs. ACIT 426 ITR 228 (Bom.) - Priti Paras Savla vs. ITO 130 taxmann.com.59 (Guj) Considering that in the present case since there is: (a) no fai…

DCIT, CC-20, Delhi vs. Lotus Herbals Pvt. Ltd., Delhi

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…e fulfillment of condition set out in first proviso to section 147 of the Act, as has been held in the following decisions: - Chhugamal Rajpal vs. S.P. Chaliha 79 ITR 603 (SC) - Ganga Saran & Sons (P) Ltd vs. ITO: 130 ITR 1 (SC) - ITO vs. Lakhmani Mewal Das: 103 ITR 437 (SC) - CIT vs. Foramer France: 264 ITR 566 (SC) - Rita Rajkumar Singh v. ACIT. [2022] 287 Taxman 413 (Bom) - Sunil Hanskrishna Khanna v. ACIT; [2022] 139 taxmann.com 555 (Bom) - Gateway Leasing (P.) Ltd. vs. ACIT 426 ITR 228 (Bom.) - Priti Paras Savla vs. ITO 130 taxmann.com.59 (Guj) Considering that in the present case since there is: (a) no fai…

DCIT, CC-20, Delhi vs. Lotus Herbals Pvt. Ltd., Delhi

In the result, appeal of the Revenue in appeal No

ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…e fulfillment of condition set out in first proviso to section 147 of the Act, as has been held in the following decisions: - Chhugamal Rajpal vs. S.P. Chaliha 79 ITR 603 (SC) - Ganga Saran & Sons (P) Ltd vs. ITO: 130 ITR 1 (SC) - ITO vs. Lakhmani Mewal Das: 103 ITR 437 (SC) - CIT vs. Foramer France: 264 ITR 566 (SC) - Rita Rajkumar Singh v. ACIT. [2022] 287 Taxman 413 (Bom) - Sunil Hanskrishna Khanna v. ACIT; [2022] 139 taxmann.com 555 (Bom) - Gateway Leasing (P.) Ltd. vs. ACIT 426 ITR 228 (Bom.) - Priti Paras Savla vs. ITO 130 taxmann.com.59 (Guj) Considering that in the present case since there is: (a) no fai…

DCIT, Central Circle-20, New Delhi vs. Lotus Herbals P.Ltd, Delhi

In the result, appeal of the Revenue in appeal No

ITA 200/DEL/2023[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…e fulfillment of condition set out in first proviso to section 147 of the Act, as has been held in the following decisions: - Chhugamal Rajpal vs. S.P. Chaliha 79 ITR 603 (SC) - Ganga Saran & Sons (P) Ltd vs. ITO: 130 ITR 1 (SC) - ITO vs. Lakhmani Mewal Das: 103 ITR 437 (SC) - CIT vs. Foramer France: 264 ITR 566 (SC) - Rita Rajkumar Singh v. ACIT. [2022] 287 Taxman 413 (Bom) - Sunil Hanskrishna Khanna v. ACIT; [2022] 139 taxmann.com 555 (Bom) - Gateway Leasing (P.) Ltd. vs. ACIT 426 ITR 228 (Bom.) - Priti Paras Savla vs. ITO 130 taxmann.com.59 (Guj) Considering that in the present case since there is: (a) no fai…

Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar

The Appeal stands dismissed without being admitted

ITA/12/2024HC Uttarakhand17 Dec 2025

Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.

For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151

…proceeded on an entirely wrong belief. In Paragraph 20, the Tribunal has appreciated the provisions of Section 147 of the Act of 1961 in the light of the law laid down by the Hon’ble Apex Court in the case of ITO vs. Lakhmani Mewal Das reported in [1976] 103 ITR 437 (SC) to hold that the “reason to believe” cannot be equated with “reason to suspect”. Elaborating further, the Tribunal has relied on the findings of the Hon’ble Apex Court that vague feeling or suspicion of the Assessing Officer towards possible escapement would not be a ground to permit reopening of completed assessment in defiance of st…

ACIT, Circle 3, Lucknow vs. Anshuman Singh, Lucknow

In the result, the appeal of Revenue is allowed

ITA 342/LKW/2025[2017-18]Status: DisposedITAT Lucknow04 Dec 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139Section 142Section 142(1)Section 143Section 143(3)Section 144Section 147Section 148

…e is based on suspicion and surmise. The issue in this regard is well settled by judgments of the Hon'ble Apex Court/High Courts in the case of (a) Sheonath Singh v. Appellate Assistant Commissioner (1971) 82 ITR 147 (SC); (b) ITO v. Lakhmani Mawal Das (1976) 103 ITR 437 (SC); (c) Ganga Saran & Sons (P) Ltd. v. ITO (1981) 130 ITR 1 (SC); and(d) K. M. Bansal v. CIT (1992) 195 ITR 247 (All); 79 ITR 603 [Chungamal Rajpal V/s S P Chellia]. \ j. The decision of the Hon'ble Delhi High Court in the case of Commissioner of Income Tax v. G&G Pharma (2015) 384 ITR 147 (Del.), is squarely applicable since the Ld. AO had not…

Tirathraj Rajmurat Maurya, Surat vs. Income Tax Officer, Ward 1(2)(6), Surat

In the result, all the three appeals filed by the assessee are stands allowed for statistical purposes

ITA 505/SRT/2025[2014-15]Status: DisposedITAT Surat26 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 142(1)Section 142BSection 147Section 151ASection 250

…sdiction. Jurisdiction to frame assessment is not a mere procedural formality but goes to the root of the matter. An order passed without jurisdiction is void ab initio and unenforceable in law. The principle was recognised in ITO v. Lakhmani Mewal Das (1976) 103 ITR 437 (SC), that jurisdictional preconditions must be scrupulously satisfied. 4. Further, it is also submitted that section 142B of the Act was inserted w.e.f. 01-11-2020 for making faceless inquiry or valuation and thus, authorizing issuance of notice under section 142(1) of the Act in a faceless. However, the said scheme "Faceless Inquiry or Valuati…

Tirathraj Rajmurat Maurya, Surat vs. Income Tax Officer, Ward 1(2)(6), Surat

In the result, all the three appeals filed by the assessee are stands allowed for statistical purposes

ITA 504/SRT/2025[2014-15]Status: DisposedITAT Surat26 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 142(1)Section 142BSection 147Section 151ASection 250

…sdiction. Jurisdiction to frame assessment is not a mere procedural formality but goes to the root of the matter. An order passed without jurisdiction is void ab initio and unenforceable in law. The principle was recognised in ITO v. Lakhmani Mewal Das (1976) 103 ITR 437 (SC), that jurisdictional preconditions must be scrupulously satisfied. 4. Further, it is also submitted that section 142B of the Act was inserted w.e.f. 01-11-2020 for making faceless inquiry or valuation and thus, authorizing issuance of notice under section 142(1) of the Act in a faceless. However, the said scheme "Faceless Inquiry or Valuati…