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

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 501/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…

DCIT, Central Circle-8(1), Mumbai vs. Jainam Investments, Mumbai

In the result, both the appeal of the Revenue as well as cross-

ITA 794/MUM/2025[2016-17]Status: DisposedITAT Mumbai25 Nov 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Respondent: Mr. Suchek Anchaliay
Section 132(4)Section 147

…isdictional condition for invoking section 147 stood unfulfilled. The reopening, it was urged, is thus without sanction of law. 7.2 The learned counsel further placed reliance upon the judgment of the Hon'ble Supreme Court in ITO v. Lakhmani Mewal Das [1976] 103 ITR 437 (SC), to contend that where all primary facts that were subsequently obtained by the Assessing Officer to draw a different inference from the same material would amount merely to a change of opinion. Such a re-appraisal, it was submitted, cannot be made the basis for reopening a concluded assessment. 7.3 The learned counsel next submitted that t…

Intergrator Consultants Private Limited, Delhi vs. DCIT, Central Circle - 1(4), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 2256/MUM/2025[2015-16]Status: DisposedITAT Mumbai25 Nov 2025AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain& Shri Girish Agrawal

Section 143(3)Section 250

…n the matter of Indian Oil Corporation v. ITO (159 ITR 956) (SC), decision of Hon'ble Judicature of Bombay High Court in the matter of Balakrishna H. Wani vs. ITO 321 ITR 519 (Bom), decision of Hon'ble Supreme Court in the matter of ITO vs. Lakshmi Mewal Das (103 ITR 437)(SC). 12. Even on the merits of the additions are concern, we noticed from the records that assessee company had made purchase and sale of the options with regard to various scrips, which have been made through duly registered broker of SEBI namely Matri Mangal Trading P Limited, vide dematerialised accounts. Moreover, the entire purchase and sal…

Sheetal Bathla, Kota vs. Income Tax Officer Ward 1(2) Kota, Kota

In the result, appeal of the assessee is allowed

ITA 215/JPR/2025[2012-13]Status: DisposedITAT Jaipur17 Nov 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shsrawan Kumar Gupta, AdvFor Respondent: Shri Gaurav Awasthi, JCIT
Section 142(1)Section 147Section 148Section 234ASection 250

…" and not "reason to suspect". The word “believe” has to be understood in contradistinction of suspicion or opinion. Belief indicates something concrete or reliable. Kindly refer Gangasharan& Sons Pvt. Ltd. 130 ITR 1 (SC), and ITO v. LakhmaniMewal Das, (1976) 103 ITR 437 (SC). 3.2 The belief of the Officer should be as to escapement of income and the belief should not be a product of imagination or speculation. There must be reason to induce the belief. The Court can always examine this aspect though the declaration or sufficiency of the reasons for the belief cannot be investigated by the Court (SheoNath Singh v…

Argos Holdings Pte. Ltd., Singapore vs. Deputy Commissioner of Income Tax, Circle Int Tax 1(1)(1), Delhi

In the result, appeal filed by the assessee is partly allowed

ITA 3633/DEL/2025[2017-18]Status: DisposedITAT Delhi06 Nov 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 144C(5)Section 147Section 148Section 148ASection 151Section 194LSection 1ISection 260Section 6(3)Section 6(3)(ii)

…ndisclosed credits or escapement trigger. As per settled law, the AO must hold a bona fide reason to believe that it is based on a live causal nexus between tangible material in possession and the alleged escapement of income (ITO v. Lakhmani Mewal Das (1976) 103 ITR 437 (SC)). In the present case, such a nexus is wholly absent. The absence of any recorded satisfaction as to residence under Section 6(3) renders the issuance of notice under Section 148 jurisdictionally defective and void ab initio. To elaborate, the sanction recorded u/s 151 of the Act cannot be done without any file-note or separate order documen…

Argos Holdings Pte. Ltd., Singapore vs. Deputy Commissioner of Income Tax, Circle Int Tax 1(1)(1), Delhi

In the result, appeal filed by the assessee is partly allowed

ITA 3632/DEL/2025[2015-16]Status: DisposedITAT Delhi06 Nov 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 144C(5)Section 147Section 148Section 148ASection 151Section 194LSection 1ISection 260Section 6(3)Section 6(3)(ii)

…ndisclosed credits or escapement trigger. As per settled law, the AO must hold a bona fide reason to believe that it is based on a live causal nexus between tangible material in possession and the alleged escapement of income (ITO v. Lakhmani Mewal Das (1976) 103 ITR 437 (SC)). In the present case, such a nexus is wholly absent. The absence of any recorded satisfaction as to residence under Section 6(3) renders the issuance of notice under Section 148 jurisdictionally defective and void ab initio. To elaborate, the sanction recorded u/s 151 of the Act cannot be done without any file-note or separate order documen…

Navneetbhai Ramanlal Patel, Ahmedabad vs. The ITO, Ward-2(1)(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 223/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.223/Ahd/2025 िनधा"रण वष" /Assessment Year : 2016-17 Navneetbhai Ramanlal Patel The Ito बनाम/ 19, New Ambica Park Society Ward-2(1)(2) V/S. D Cabin Sabarmati Ahmedabad – 380 051 Ahmedabad – 380 019 "थायी लेखा सं./Pan: Aqzpp 2479 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Hiren Trivedi, Ar Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/09/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 14/10/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2016-2017. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Hiren Trivedi, ARFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 143(1)Section 144Section 147Section 148Section 234ASection 250Section 271(1)(c)

…that reassessment proceedings cannot be sustained where the Assessing Officer fails to apply independent mind to the facts of the assessee’s case and merely acts on borrowed satisfaction. Likewise, the Hon’ble Supreme Court in ITO v. Lakhmani Mewal Das [1976] 103 ITR 437 (SC) laid down that there must be a direct nexus or live link between the material before the Assessing Officer and the formation of belief that income has escaped assessment. 10. In the present case, both the “reasons recorded” and the assessment order are conspicuously silent on which shares were traded by the assessee, what evidence existed t…

Maya Kumari, Jaipur vs. ITO Ward 2(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 581/JPR/2025[2012-13]Status: DisposedITAT Jaipur03 Nov 2025AY 2012-13
For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gautam Singh choudhary, Addl. CIT
Section 147Section 148Section 234ASection 250Section 69

…" and not "reason to suspect". The word “believe” has to be understood in contradistinction of suspicion or opinion. Belief indicates something concrete or reliable. Kindly refer Gangasharan& Sons Pvt. Ltd. 130 ITR 1 (SC), and ITO v. LakhmaniMewal Das, (1976) 103 ITR 437 (SC). 4.2The belief of the Officer should be as to escapement of income and the belief should not be a product of imagination or speculation. There must be reason to induce the belief. The Court can always examine this aspect though the declaration or sufficiency of the reasons for the belief cannot be investigated by the Court (SheoNath Singh v.…

Smt. Satyawati Marwaha Through Legal Heir Sh, Chander Sheikhar Marwaha, Jalandhar vs. Assistant Commissioner of Income Tax, Jalandhar

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

…nt proceedings. Still further the AO can assume jurisdiction for reassessment proceedings provided he has reasons to believe but the same cannot be taken recourse to on the basis of reasons to suspect-ITO & Ors, vs. Lakhmani Mewal Das 1976 CTR (SC) 220 (1976) 103 ITR 437 (SC) relied on". Therefore, the very assumption of jurisdiction u/s 147 on the basis of the "reason" recorded is vitiated. Thus, the reasons recorded are incorrect and vague and not based on any tangible material and merely based on borrowed satisfaction from investigation wing, it does not have live nexus with the formation of belief. It was at…

Smt. Satyawati Marwaha Through Legal Heir Sh. Chander Sheikhar Marwaha, Jalandhar vs. Assistant Commissioner of Income Tax, Jalandhar

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

…nt proceedings. Still further the AO can assume jurisdiction for reassessment proceedings provided he has reasons to believe but the same cannot be taken recourse to on the basis of reasons to suspect-ITO & Ors, vs. Lakhmani Mewal Das 1976 CTR (SC) 220 (1976) 103 ITR 437 (SC) relied on". Therefore, the very assumption of jurisdiction u/s 147 on the basis of the "reason" recorded is vitiated. Thus, the reasons recorded are incorrect and vague and not based on any tangible material and merely based on borrowed satisfaction from investigation wing, it does not have live nexus with the formation of belief. It was at…

Sanjay Sivabhagwan Keyal, Surat vs. ITO, Ward-2(3)(4), Surat

In the result, the appeal of the assessee is dismissed

ITA 636/SRT/2025[2009-10]Status: DisposedITAT Surat30 Oct 2025AY 2009-10

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2009-2010 Sanjay Sivabhagwan Keyal Ito, Ward – 2(3)(4), Flat No.304, 3Rd Floor, Room No.613, Vatika Township, Near Model, Vs. Aaaykar Bhavan, Township, Parvat Patia Majura Gate, Surat - 395010. Surat - 395002. Pan No. Adspk 6097N Appellant Respondent

For Appellant: Shri J.K. Chandnani, Sr. DRFor Respondent: Mr. Rasesh, CA
Section 144Section 148Section 69A

…e forma Reliance was placed upon the decision of the Hon’ble Supreme Reliance was placed upon the decision of the Hon’ble Supreme Reliance was placed upon the decision of the Hon’ble Supreme Court in ITO v. Lakhmani Mewal Das ITO v. Lakhmani Mewal Das [(1976) 103 ITR 437 (SC)]. [(1976) 103 ITR 437 (SC)]. The learned counsel also relied on decisions of learned counsel also relied on decisions of the coordinate bench of the coordinate bench of Tribunal in the case of Bir Bahadur Singh Sij ribunal in the case of Bir Bahadur Singh Sijwani ( 2015) 53 wani ( 2015) 53 taxmann.com 366, Smt Sapna Chauhan ( ITA No. 137 & t…

Bachraj Chhotelal Mehta, Surat vs. Income Tax Officer, Ward-2(3)(8), Surat

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 529/SRT/2025[2008-09]Status: DisposedITAT Surat30 Oct 2025AY 2008-09

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2008-2009 Bachraj Chhotelal Mehta, Ito Ward-2(3)(8), C-3, 3Rd Floor, Antwerp Park, 619, Aayakar Bhavan, Majura Apartment, Kansara Sheri, Vs. Gate, Mahidharpura, Surat-395001. Surat-395003. Pan No. Afrpm 7809 R Appellant Respondent

For Respondent: Mr. Jay Thakkar, CA
Section 144Section 147Section 148Section 156

…rting medical records and the affidavit, are borne out by the supporting medical records and attendant circumstances. attendant circumstances. 5. The Hon’ble Supreme Court in The Hon’ble Supreme Court in ITO v. Lakhmani Mewal ITO v. Lakhmani Mewal Das [(1976) 103 ITR 437 (SC)] has held that when an assessee has been [(1976) 103 ITR 437 (SC)] has held that when an assessee has been [(1976) 103 ITR 437 (SC)] has held that when an assessee has been prevented by sufficient cause from appearing, the principles of prevented by sufficient cause from appearing, the principles of prevented by sufficient cause from appeari…

Kajal Batra, Delhi vs. ACIT, Circle-52(1), Delhi

In the result, the appeal of the assessee stands dismissed as above

ITA 2419/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Oct 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 147Section 148Section 151Section 68Section 69A

…and truly material facts would empower the assessing officer to reopen the cases and sufficiency of reason for forming the belief is not for the assessee to judge. The reliance is placed on following judicial pronouncements- 1. ITO Vs Lakhmani Mewal Das (SC) 103 ITR 437 2. Phool Chand Bajrang Lal and Another Vs ITO & Anr. (SC) 203 ITR 456 3. Raymond Woollen Mills Vs ITO & Anr. (SC) 236 ITR 34 4. Desh Raj Udyog Vs ITO (All) 318 ITR 6 j. Therefore, considering the facts and circumstance of the case, submission made by the assessee and the decisions as quoted supra, the assessing officer has rightly initiated the r…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

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

ITA 712/JPR/2025[2017-18]Status: DisposedITAT Jaipur14 Oct 2025AY 2017-18
For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR
Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…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…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

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

ITA 710/JPR/2025[2014-15]Status: DisposedITAT Jaipur14 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR
Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…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). 86 ITA Nos.709/JP/2025 DCIT vs. Sapna Karnani 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 diffe…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

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

ITA 709/JPR/2025[2013-14]Status: DisposedITAT Jaipur14 Oct 2025AY 2013-14
For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR
Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…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…

Ashish Kalra, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, the appeal of the assessee for Assessment Year 2008-09 in ITA

ITA 4309/DEL/2019[2009-10]Status: DisposedITAT Delhi14 Oct 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.4309/Del/2019 (Assessment Year 2009-10) Mr. Ashish Kalra Acit, C-3/313, Mig Flats, Janakpuri, Central Circle-4, New Delhi-110058. Vs. New Delhi. Pan-Aippk0526N (Appellant) (Respondent) Assessee By Shri Tarandeep Singh, Adv. Department By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 14/10/2025 O R D E R Per Manish Agarwal, Am: These Two Appeals Are Filed By The Assessee Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-23, New Delhi [Cit(A), In Short] Dated 28.01.2019 In Appeal No. 159/2016-17 & 3/2017-18 For Asst. Years 2008-09 & 2009-10 Respectively, Both Arising Out Of Order Passed U/S 147 R.W.S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’). 2. Since, Both The Appeals Are Having Identical Issues, Therefore, They Are Adjudicated By A Common Order. First We Take Up The Appeal For Assessment Year 2008-09 In Ita No.4308/Del/2019. Ashish Kalra Vs. Acit

Section 139(1)Section 147Section 148Section 153CSection 251

…s therefore relevant evidence to check whether assumption of jurisdiction u/s 148 is justified. Ashish Kalra vs. ACIT 1.1 It is also now well settled that there must necessarily be a live link between the material and the belief (reference Lakhmani Mewal Das 103 ITR 437 (SC)). When action u/s 148 was taken, AO had in his possession only the above 2 documents. From information available with the AO from these two documents it cannot be said that the AO has in his possession some "tangible material" which has either a "live link" or "proximate link" or "rationale connection" or even a "relevant bearing" to a fact…

Ashish Kalra, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, the appeal of the assessee for Assessment Year 2008-09 in ITA

ITA 4308/DEL/2019[2008-09]Status: DisposedITAT Delhi14 Oct 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.4309/Del/2019 (Assessment Year 2009-10) Mr. Ashish Kalra Acit, C-3/313, Mig Flats, Janakpuri, Central Circle-4, New Delhi-110058. Vs. New Delhi. Pan-Aippk0526N (Appellant) (Respondent) Assessee By Shri Tarandeep Singh, Adv. Department By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 14/10/2025 O R D E R Per Manish Agarwal, Am: These Two Appeals Are Filed By The Assessee Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-23, New Delhi [Cit(A), In Short] Dated 28.01.2019 In Appeal No. 159/2016-17 & 3/2017-18 For Asst. Years 2008-09 & 2009-10 Respectively, Both Arising Out Of Order Passed U/S 147 R.W.S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’). 2. Since, Both The Appeals Are Having Identical Issues, Therefore, They Are Adjudicated By A Common Order. First We Take Up The Appeal For Assessment Year 2008-09 In Ita No.4308/Del/2019. Ashish Kalra Vs. Acit

Section 139(1)Section 147Section 148Section 153CSection 251

…s therefore relevant evidence to check whether assumption of jurisdiction u/s 148 is justified. Ashish Kalra vs. ACIT 1.1 It is also now well settled that there must necessarily be a live link between the material and the belief (reference Lakhmani Mewal Das 103 ITR 437 (SC)). When action u/s 148 was taken, AO had in his possession only the above 2 documents. From information available with the AO from these two documents it cannot be said that the AO has in his possession some "tangible material" which has either a "live link" or "proximate link" or "rationale connection" or even a "relevant bearing" to a fact…

Rms Karamchari Bachat and Sakh Sahakari Samiti Limited Jaipur, Jaipur vs. ITO Ward-1(2), Jaipur

In the result, the appeals of the assessee are allowed

ITA 246/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Oct 2025AY 2016-17
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 144Section 147Section 250

…ent- Such reopening amounts to a fishing inquiry- The AO has to apply his mind to the information received by him from the DDIT (Inv.) and cannot act on on borrowed satisfaction. [S. 143(1), 148]" 3.3.7 Hon'ble Supreme Court in ITO v. LakhmaniMewal Das [1976] 103 ITR 437 held that: "The reasons for the formation of the belief must have a rational connection with or relevant bearing on the formation of the belief. Rational connection postulates that there must be a direct nexus or live link between the material coming to the notice of the Income-tax Officer and the formation of his belief that there has been escap…

Rms Karamchari Bachat and Sakh Sahakari Samiti Limited Jaipur, Jaipur vs. ITO Ward-1(2), Jaipur

In the result, the appeals of the assessee are allowed

ITA 245/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 144Section 147Section 250

…ent- Such reopening amounts to a fishing inquiry- The AO has to apply his mind to the information received by him from the DDIT (Inv.) and cannot act on on borrowed satisfaction. [S. 143(1), 148]" 3.3.7 Hon'ble Supreme Court in ITO v. LakhmaniMewal Das [1976] 103 ITR 437 held that: "The reasons for the formation of the belief must have a rational connection with or relevant bearing on the formation of the belief. Rational connection postulates that there must be a direct nexus or live link between the material coming to the notice of the Income-tax Officer and the formation of his belief that there has been escap…