ITO v. Purushottam Das Bangur

224 ITR 362Supreme Court of India1997#1261 most cited

What is ITO v. Purushottam Das Bangur authority for?

Information received from the investigation wing constitutes valid 'reason to believe' for initiating reassessment proceedings under Sections 147/148, provided the Assessing Officer applies their mind to the material and does not act mechanically. Prompt issuance of a notice based on such information does not automatically imply a lack of due diligence or borrowed satisfaction.

90

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

ITO v. Purushottam Das Bangur · 224 ITR 362 · Section 147 · Section 148 · reason to believe · escapement of income · information from investigation wing · borrowed satisfaction · application of mind · validity of reassessment · reopening assessment

Also reported as

90 Taxmann 641

Sections most often in play

Section 147Section 148Section 143(3)Section 144Section 142(1)Section 263Section 69ASection 131(1A)
Read the full judgment

Issues it is cited on

section 46asection 147(a)section 147(1)section 147(b)section 129full and true disclosuresection 131(1a)live linkprincipal officersanctioning authorityborrowed satisfactionmaterial facts necessary for assessment

Judgments citing ITO v. Purushottam Das Bangur

Shri Chetan Harilal Bhalodiya, Rajkot vs. The ACIT Central Circle-1, Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 19/RJT/2023[2009-10]Status: DisposedITAT Rajkot28 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

…re, there is no illegality or irregularity in arriving at a belief that assessment ITA No.429/RJT/2017& Others A Y:2009-10& Others deserves to be reopened. Relying upon the decision delivered by the Apex Court in the case of Purushottam Das Bangur & Another, 224 ITR 362 (SC), it was held that action of reopening of assessment was found to be justified. Therefore, ground nos.1 and 5 raised by the assessee are dismissed. 19. Now coming to the merits of the case, we note that ld. DR for the revenue submitted that during the assessment proceedings, the assessee has not co-operated and did not submit the details of…

Shri Chetan Harilal Bhalodiya, Rajkot vs. The ACIT Central Circle-1, Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 18/RJT/2023[2008-09]Status: DisposedITAT Rajkot28 Mar 2025AY 2008-09

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

…re, there is no illegality or irregularity in arriving at a belief that assessment ITA No.429/RJT/2017& Others A Y:2009-10& Others deserves to be reopened. Relying upon the decision delivered by the Apex Court in the case of Purushottam Das Bangur & Another, 224 ITR 362 (SC), it was held that action of reopening of assessment was found to be justified. Therefore, ground nos.1 and 5 raised by the assessee are dismissed. 19. Now coming to the merits of the case, we note that ld. DR for the revenue submitted that during the assessment proceedings, the assessee has not co-operated and did not submit the details of…

Shri Chetan Harilal Bhalodiya, Rajkot vs. The ACIT Central Circle-1, Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 17/RJT/2023[2007-08]Status: DisposedITAT Rajkot28 Mar 2025AY 2007-08

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

…re, there is no illegality or irregularity in arriving at a belief that assessment ITA No.429/RJT/2017& Others A Y:2009-10& Others deserves to be reopened. Relying upon the decision delivered by the Apex Court in the case of Purushottam Das Bangur & Another, 224 ITR 362 (SC), it was held that action of reopening of assessment was found to be justified. Therefore, ground nos.1 and 5 raised by the assessee are dismissed. 19. Now coming to the merits of the case, we note that ld. DR for the revenue submitted that during the assessment proceedings, the assessee has not co-operated and did not submit the details of…

Shri Chetan Harilal Bhalodiya, Rajkot vs. The ACIT Central Circle-1, Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 16/RJT/2023[2006-07]Status: DisposedITAT Rajkot28 Mar 2025AY 2006-07

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

…re, there is no illegality or irregularity in arriving at a belief that assessment ITA No.429/RJT/2017& Others A Y:2009-10& Others deserves to be reopened. Relying upon the decision delivered by the Apex Court in the case of Purushottam Das Bangur & Another, 224 ITR 362 (SC), it was held that action of reopening of assessment was found to be justified. Therefore, ground nos.1 and 5 raised by the assessee are dismissed. 19. Now coming to the merits of the case, we note that ld. DR for the revenue submitted that during the assessment proceedings, the assessee has not co-operated and did not submit the details of…

Shri Prashant Ramjibhai Kandoliya, Rajkot vs. The Income Tax Officer, Ward-2(1)(4), Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 358/RJT/2018[2011-12]Status: DisposedITAT Rajkot28 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

…re, there is no illegality or irregularity in arriving at a belief that assessment ITA No.429/RJT/2017& Others A Y:2009-10& Others deserves to be reopened. Relying upon the decision delivered by the Apex Court in the case of Purushottam Das Bangur & Another, 224 ITR 362 (SC), it was held that action of reopening of assessment was found to be justified. Therefore, ground nos.1 and 5 raised by the assessee are dismissed. 19. Now coming to the merits of the case, we note that ld. DR for the revenue submitted that during the assessment proceedings, the assessee has not co-operated and did not submit the details of…

Shri Prashant Ramjibhai Kandoliya, Rajkot vs. The Income Tax Officer, Ward-2(1)(4), Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 430/RJT/2017[2010-11]Status: DisposedITAT Rajkot28 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

…re, there is no illegality or irregularity in arriving at a belief that assessment ITA No.429/RJT/2017& Others A Y:2009-10& Others deserves to be reopened. Relying upon the decision delivered by the Apex Court in the case of Purushottam Das Bangur & Another, 224 ITR 362 (SC), it was held that action of reopening of assessment was found to be justified. Therefore, ground nos.1 and 5 raised by the assessee are dismissed. 19. Now coming to the merits of the case, we note that ld. DR for the revenue submitted that during the assessment proceedings, the assessee has not co-operated and did not submit the details of…

Shri Prashant Ramjibhai Kandoliya, Rajkot vs. The Income Tax Officer, Ward-2(1)(4), Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 429/RJT/2017[2009-10]Status: DisposedITAT Rajkot28 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

…re, there is no illegality or irregularity in arriving at a belief that assessment ITA No.429/RJT/2017& Others A Y:2009-10& Others deserves to be reopened. Relying upon the decision delivered by the Apex Court in the case of Purushottam Das Bangur & Another, 224 ITR 362 (SC), it was held that action of reopening of assessment was found to be justified. Therefore, ground nos.1 and 5 raised by the assessee are dismissed. 19. Now coming to the merits of the case, we note that ld. DR for the revenue submitted that during the assessment proceedings, the assessee has not co-operated and did not submit the details of…

Winsome Textile Industries Limited, Chandigarh vs. Asstt. Commissioner of Income Tax, Circle-4(1), Chandigarh

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 528/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh27 Feb 2025AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Ved Parkash Kalia Sr. DR
Section 115JSection 143(1)Section 143(3)Section 147Section 148

…the aggregate works out to Rs. 78 lakhs. 8. Mr. Ruchir Bhatia, learned Senior Standing Counsel for the Revenue, relied on the decisions in Income-Tax Officer v. Selected Dalurband Coal Co. Pvt. Ltd. (1996) 217 ITR 597 and ITO v. Purushottam Das Bangur (1997) 224 ITR 362 to urge that at the stage of reopening of the assessment, the AO is not expected to undertake any detailed inquiry; it was sufficient if on the basis of the information received he was prima facie satisfied that a case was made out for reopening the assessment as income had escaped assessment. 9. However, in neither of the above cases are the fac…

Ags Developers Pvt Ltd, Jasola Delhi vs. Income Tax Officer Ward 1 (4), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2185/DEL/2024[2008-2009]Status: DisposedITAT Delhi18 Oct 2024AY 2008-2009

Bench: Shri Kul Bharat[Assessment Year : 2008-09] Ags Developers Pvt.Ltd., Vs Ito, H.No.47, Pocket Ii, Ward -1(4), Near Appollo Hospital, Jasola, New Delhi. New Delhi-110076. Pan-Aafca1795G Appellant Respondent Appellant By Shri Sandeep Goel, Adv. Respondent By Shri Siddharth B.S. Meena, Sr.Dr Date Of Hearing 04.09.2024 Date Of Pronouncement 18.10.2024

Section 143(1)Section 147Section 148Section 250Section 68

…am relying on the decision of Raymond Woollen Mills Ltd. Vs ITO 236 ITR 236 ITR4 (SC) wherein it was held that the AO is not to conclusively prove the escapement of income to assume jurisdiction u/s 147 of the Act. In the case of ITO Vs Purshottam Das Bangur 224 ITR 362 the Hon'ble Apex Court, on the issue of application of mind by the AO to information received while recording reasons, held that on the basis of facts and information contained in letter of Directorate of Investigation, the ITO could have formed opinion that there was reason to believe that income chargeable to tax had escaped assessment and he w…

Shri Anilkumar M. Jain, Ahmedabad vs. The ACIT, Circle-5(2), Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 2239/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad14 Oct 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2012-13

Section 10(38)Section 131Section 143(1)Section 143(2)Section 147Section 148

…July 2011. The Ld. AR further submitted that the decision of Hon’ble Supreme Court in the case of MC Dowell & Co. vs. CTO, 154 ITR 148 (SC) is not applicable in assessee’s case. The Ld. AR quoted the citation of the Hon’ble Supreme Court being 99 ITR 135 and 224 ITR 362 and stated that in case of the assessee there is no information or material relating to the assessee at all and it was the proceedings against Alpha Graphic India Limited and there was no incriminating material against the assessee. The Ld. AR further submitted that summons were served after the date fixed for hearing and, therefore, the assessee…

Aadhunik Infrastructure Development Private Limited, Jalgaon vs. The Deputy Commissioner of Income Tax, Circle-1, Jalgaon

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

ITA 439/PUN/2023[2012-13]Status: DisposedITAT Pune18 Sept 2024AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ramnath P Murkunde
Section 143(3)Section 14ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2012-13 Aadhunik Infrastructure Development DCIT, Circle – 1, Jalgaon Pvt. Ltd. Vs. Old Dhulia Road, Nimkhedi Khurd, Jalgaon – 425001 PAN: AAACJ4463B (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri Ramnath P Murkunde Date of hearing : 04-09-2024 Date of pronouncement : 19-09-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 31.07.2021 of the CIT(A) / NFAC, Delhi rela…

Assistant Commissioner of Income Tax Circle 3 4 Mumbai, Mumbai vs. Glenmark Pharmaceuticals Limited, Mumbai

ITA 1374/MUM/2024[2015-16]Status: DisposedITAT Mumbai06 Sept 2024AY 2015-16

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Vijay MehtaFor Respondent: Shri P.D. Choughule
Section 143(3)Section 144BSection 144C(3)Section 147Section 148Section 37(1)Section 80G

…al assessment proceedings. 17. Hence, there is no question of change of opinion as held in the judgments (i) Kalyanji Mavji and Co Vs. CIT 102 ITR 287 (SC); (ii) Esskat Engineering Pvt. Ltd Vs. CIT 247 ITR 818 and (iii) ITO Vs. Purushottom Das Bangur and Anr. 224 ITR 362 (SC). The details of such case laws are submitted herewith for your kind perusal and your favourable consideration.” (Emphasis Supplied) 11. We have given thoughtful consideration to the rival submissions. On perusal of reasons recorded for reopening assessment, we find that the sole basis on which the reassessment proceedings have been initiated…

Champion Builder Pvt. Ltd., Kolkata vs. ITO, Ward-1(3), Gurgaon

In the result, both the appeals of the assessee are partly

ITA 462/DEL/2024[2015-16]Status: DisposedITAT Delhi21 Aug 2024AY 2015-16

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.462 & 463/Del/2024 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17

Section 144BSection 147Section 148Section 68

…ction u/s 147 of the Act. 10. The Ld. DR in support of the above contentions relied upon various case laws as under: - • Rakesh Gupta Vs. CIT [93 taxmann.com 271 (P&H)]; • Raymond Woollen Mills Ltd. Vs. ITO [236 ITR 4 (SC)]; • ITO Vs. Purshottam Das Bangur [224 ITR 362 (SC)]; • Paramount Communications Ltd. Vs. Pr. CIT [392 ITR 444 (Del)]. 11. Coming to sanction of approval u/s 151 of the Act by the Ld. Pr. CIT, Ld. DR submits that there is no infirmity in the approval/sanction granted by the Competent Authority u/s 151(1) of the Act. It is the submission of the Ld. DR that the statute does not lay down any ma…

ITO Ward - 4, Rohtak vs. Surender Dalal, Rohtak

In the result, appeal of the Assessee is partly allowed as

ITA 7714/DEL/2019[2009-10]Status: DisposedITAT Delhi30 Jan 2024AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.7714/Del/2019 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Ito, Surender Dalal, Ward-4, Vs. Dalal Bhawan, Aayakar Bhawan, Rohtak, Haryana Near Petrol Pump, Gohana Road, Rohtak, Haryana. Pan No.Aqlps2166C अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.7490/Del/2019 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Surender Dalal, Ito, Dalal Bhawan, Vs. Ward-4, Near Petrol Pump, Aayakar Bhawan, Gohana Road, Rohtak, Haryana Rohtak, Haryana. Pan No.Aqlps2166C अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151Section 69

…n the aggregate works out to Rs.78 lakhs. 8. Mr. Ruchir Bhatia, learned Senior Standing Counsel for the Revenue, relied on the decisions in Income-Tax Officer v. Selected Dalurband Coal Co. Pvt. Ltd. (1996) 217 ITR 597 and ITO v. Purushottam Das Bangur (1997) 224 ITR 362 to urge that at the stage of reopening of the assessment, the AO is not expected to undertake any detailed inquiry; it was sufficient if on the basis of the information received he was prima facie satisfied that a I.T.A.Nos.7714 & 7490/Del/2019 case was made out for reopening the assessment as income had escaped assessment. 9. However, in neithe…

Surender Dalal, Rohtak vs. ITO Ward - 4, Rohtak

In the result, appeal of the Assessee is partly allowed as

ITA 7490/DEL/2019[2009-10]Status: DisposedITAT Delhi30 Jan 2024AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.7714/Del/2019 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Ito, Surender Dalal, Ward-4, Vs. Dalal Bhawan, Aayakar Bhawan, Rohtak, Haryana Near Petrol Pump, Gohana Road, Rohtak, Haryana. Pan No.Aqlps2166C अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.7490/Del/2019 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Surender Dalal, Ito, Dalal Bhawan, Vs. Ward-4, Near Petrol Pump, Aayakar Bhawan, Gohana Road, Rohtak, Haryana Rohtak, Haryana. Pan No.Aqlps2166C अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151Section 69

…n the aggregate works out to Rs.78 lakhs. 8. Mr. Ruchir Bhatia, learned Senior Standing Counsel for the Revenue, relied on the decisions in Income-Tax Officer v. Selected Dalurband Coal Co. Pvt. Ltd. (1996) 217 ITR 597 and ITO v. Purushottam Das Bangur (1997) 224 ITR 362 to urge that at the stage of reopening of the assessment, the AO is not expected to undertake any detailed inquiry; it was sufficient if on the basis of the information received he was prima facie satisfied that a I.T.A.Nos.7714 & 7490/Del/2019 case was made out for reopening the assessment as income had escaped assessment. 9. However, in neithe…

Jay Kishore Choubey, Rairangpur vs. ACIT, Circle-1, Asansol

In the result, appeal of the assessee stands allowed

ITA 2/CTK/2023[2010-11]Status: DisposedITAT Cuttack29 Nov 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2010-2011 2011 Jay Jay Kishore Kishore Choubey, Choubey, Vs. Acit, Circle Acit, Circle-1, Asansol. Rairangpur Bazar, Rairangpur, Rairangpur Bazar, Rairangpur, Mayurbhanj. Pan/Gir No. Pan/Gir No.Acmpc 1759 N (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri Charan Das, Sr. Das, Sr. Dr Date Of Hearing : 29/11 11/2023 Date Of Pronouncement : 29/11 /11/2023 O R D E R Per Bench

For Appellant: Shri P.R.MohantyFor Respondent: Shri Charan Das, Sr
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK , CUTTACK (through virtual hearing) BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2010-2011 2011 Jay Jay Kishore Kishore Choubey, Choubey, Vs. ACIT, Circle ACIT, Circle-1, Asansol. Rairangpur Bazar, Rairangpur, Rairangpur Bazar, Rairangpur, Mayurbhanj. PAN/GIR No. PAN/GIR No.ACMPC 1759 N (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue by : Sh…

Vishal Range Diam Pvt. Ltd., Surat vs. Income Tax Officer, Ward 2(1)(1), Surat

In the result, ground No. 2 of the appeal is partly allowed

ITA 227/SRT/2023[2013-14]Status: DisposedITAT Surat12 Jun 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Vishal Range Diam Pvt. Ltd., I.T.O., 10, R.T. Chamber, Dalagia Maahola, Ward 2(1)(1), Vs. Mahidharpura, Surat-395003. Surat. Pan: Aadcv 6738 J Appellant Respondednt

Section 143(3)Section 147Section 148Section 254(1)Section 68

…erring the decision of Hon’ble Jurisdictional High Court in Peass Industrial Engineers Pvt. Ltd. (2016) 73 taxmann.com 185 (Guj), Pushpak Bullion (P) Ltd. (2017) 85 taxmann.com 84 (Guj) and the decision of Hon’ble Supreme Court in Purushottam Das Bangur & Anr 224 ITR 362 (SC). The ld CIT(A) held that Jurisdictional High Court in Peass Industrial Engineers Pvt. Ltd.(supra) held that information from Investigation Wing regarding bogus entries was sufficient for reopening the assessment. 5. On merit, the ld. CIT(A) held that the entry provider in his statement under Section 132(4) of the Act stated that they were pr…

Kings Infra Ventures Ltd, Thevara vs. Assistant Commissioner of Income Tax Circle 1 (2), Kochi

In the result, the appeal by the assessee is dismissed

ITA 25/COCH/2017[2011-2012]Status: DisposedITAT Cochin24 Apr 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Sandeep Gosainkings Infra Ventures Ltd. Asstt. Commissioner Of A-1, 1St Floor, Atria Apartment Income Tax, Opp. Gurudwara Temple Vs. Circle - 1(2) Perumanur Road Kochi Thevara, Kochi [Pan:Aaccv3411D] (Respondent) (Appellant) Appellant By: Shri Joseph Markose, Sr. Advocate Respondent By: Smt. J.M. Jamuna Devi, Sr. D.R.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 139(1)Section 143(3)

…rs, to which the claim pertains, would justify the contention raised. 4.3 Our second preliminary observation in the matter is that if information sourced from another wing of the Department, as was the case, inter alia, in ITO v. Purushottam Das Bangur[1997] 224 ITR 362 (SC);Central Provinces Manganese Ore Co. Ltd. v. ITO [1991] 191 ITR 662 (SC); Brij Mohan Agarwalv. Asst. CIT [2004] 268 ITR 400 (All), or any reliable source for that matter (Phool Chand Bajrang Lal v. ITO [1993] 203 ITR 456 (SC);IAC v. VIP Industries Ltd. [1991] 191 ITR 661 (SC)), could be a valid basis/ground for reopening an assessment, what w…

Diya Infrastructure Pvt. Ltd., Delhi vs. ITO, Ward- 7(3), New Delhi

In the result, the appeal of the assessee is allowed in terms indicated herein above

ITA 1929/DEL/2019[2007-08]Status: DisposedITAT Delhi16 Mar 2023AY 2007-08

Bench: Shri Kul Bharat[Assessment Year : 2007-08] Diya Infrastructure Pvt.Ltd., Vs Ito, 1373, Rani Bagh, Shakur Ward-7(3), Basti, Delhi-110034. New Delhi. Pan-Aaccd3991L Appellant Respondent Appellant By Ms. Rano Jain, Adv. & Ms. Mansi Jain, Ca Respondent By Shri Sanjay Nargas, Sr.Dr Date Of Hearing 15.02.2023 Date Of Pronouncement 16.03.2023

Section 142(1)Section 143Section 143(2)Section 147Section 148Section 68

…her relying on the decision of Raymond Woollen Mills Ltd. Vs ITO 236 ITR 236 ITR4 (SC) wherein it was held that the AO is not to conclusively prove the escapement of income to assume jurisdiction u/s 147 of the Act. In the case of ITO Vs Purshottam Das Bangur 224 ITR 362 the Hon'ble Apex Court, on the issue of application of mind by the AO to information received while recording reasons, held that on the basis of facts and information contained in letter of Directorate of Investigation, the ITO could have formed opinion that there was reason to believe that income chargeable to tax had escaped assessment and he w…

Parvinder Singh, Ghaziabad vs. ITO Ward - 2(1), Ghaziabad

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

ITA 8153/DEL/2019[2009-10]Status: DisposedITAT Delhi13 Mar 2023AY 2009-10
For Appellant: Shri Rohit Tiwari, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 148

…the aggregate works out to Rs. 78 lakhs. 8. Mr. Ruchir Bhatia, learned Senior Standing Counsel for the Revenue, relied on the decisions in Income-Tax Officer v. Selected Dalurband Coal Co. Pvt. Ltd. (1996) 217 ITR 597 and ITO v. Purushottam Das Bangur (1997) 224 ITR 362 to urge that at the stage of reopening of the assessment, the AO is not expected to undertake any detailed inquiry; it 7 was sufficient if on the basis of the information received he was prima facie satisfied that a case was made out for reopening the assessment as income had escaped assessment. 9. However, in neither of the above cases are the f…