How many judgments cite ITO v. Selected Dalurband Coal Co. (P.) Ltd.?

180 judgments on BharatTax cite ITO v. Selected Dalurband Coal Co. (P.) Ltd. (217 ITR 597), spanning 2008 to 2025.

Which sections of the Income Tax Act does ITO v. Selected Dalurband Coal Co. (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 151, Section 133(6), Section 142(1).

ITO v. Selected Dalurband Coal Co. (P.) Ltd.

217 ITR 597Supreme Court of India1996#533 most cited

What is ITO v. Selected Dalurband Coal Co. (P.) Ltd. authority for?

The Assessing Officer's belief that income has escaped assessment, leading to the reopening of an assessment, is a matter of subjective satisfaction. The materials available at the time of forming this belief do not need to conclusively prove the escapement of income.

180

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2008 to 2025.

Also referred to as

ITO v. Selected Dalurband Coal Co. · section 147 · section 148 · reason to believe · subjective satisfaction · escapement of income · borrowed satisfaction · change of opinion · tangible material · live link

Sections most often in play

Section 147 Section 148 Section 143(3)Section 151 Section 133(6)Section 142(1)Section 271(1)(c)Section 131

Issues it is cited on

section 147(a)full and true disclosure material facts necessary for assessment escapement of income borrowed satisfaction income escaping assessment mere change of opinion live link reason to believe tangible material change of opinion kelvinator

Judgments citing ITO v. Selected Dalurband Coal Co. (P.) Ltd.

Punit Kumar Aggarwal, Delhi vs. ITO, Ward-36(2), Delhi

ITA 2983/DEL/2023[2017-18]Status: DisposedITAT Delhi07 Jan 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

Section 147Section 151Section 2(22)(e)

…site belief. Whether the materials would conclusively prove the escapement is not the concern at that stage. This is so because the formation of belief by the AO is within the realm of subjective satisfaction ITO v. Selected Dalurband Coal Co. (P) Ltd. [1996] 217 ITR 597 (SC); Raymond Woollen Mills Ltd. vs. ITO [1999] 236 ITR 34 (SC). 17. The scope and effect of section 147 as substituted with effect from 1-4-1989, as also sections 148 to 152 are substantially different from the provisions as they stood prior to such substitution. Under the old provisions of section 147, separate clauses (a) and (b) laid down the…

Ge Nuovo Pignone S.P.A (Now Known As Nuovo Pignone International Srl) vs. Commissioner of Income Tax (International Taxation), Delhi - I & Anr

ITA/491/2019HC Delhi19 Sept 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 147Section 148

…the materials would conclusively prove the escapement is not the concern at that stage. This is so because the formation of belief by the Assessing Officer is within the realm of subjective satisfaction ITO v. Selected Dalurband Coal Co. (P.) Ltd./1996] 217 ITR 597 (SC); Raymond Woollen Mills Ltd. v. ITO [1999J 236 ITR 34 (SC).” 9.5 Thus, on basis of above discussions and factual observations, we are of considered opinion that assessee had failed to disclose revenue received from sales made to Indian customers through GEIIPL on basis of materials gathered during survey for Ld. AO to form prima facie…

Deep Energy Resources Ltd. (Formerly Deep Industries Ltd.), Ahmedabad vs. The ACIT, Circle-1(1)(1), Ahmedabad

In the result, the matter is restored to the file of Ld

ITA 461/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad29 Aug 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri Ketan Gajjar, Sr. DR

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 68Section 69C

…based on tangible material available regarding the assessee, the Assessing Officer had a valid “reason to believe” that income chargeable to tax has escaped assessment. The Assessing Officer relied on the case of ITO vs. Selected Dalurband Cold Co. Pvt. Ltd. 217 ITR 597 (SC) and on the case of Raymond Woollen Mills Ltd. vs. ITO 236 ITR 34 (SC) which have held that at the stage of initiation of proceedings under Section 147 of the Act, all that is required is formation of “reasons to believe” that the income has escaped assessment but not the established fact of escapement of income. Further, the Assessing Office…

Alosha Marketing Pvt. Ltd., Kolkata vs. ACIT, Cir. 4(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 356/KOL/2024[2011-12]Status: DisposedITAT Kolkata08 Jul 2024AY 2011-12

Bench: Dr. Manish Borad (Accountant Member)

Section 143(1)(a)Section 143(2)Section 147Section 148

…there was no material upon which the Assessing Officer could have based his belief that income had escaped assessment. The decisions cited by Mr Jolly, who appeared on behalf of the revenue, namely, Income-tax Officer v. Selected Dalurband Coal Co. Pvt. Ltd: 217 ITR 597, Raymond Woolen Mills Limited v. Income-tax Officer and Others: 236 ITR 34 and Assistant Commissioner of Income-tax v. Rajesh Jhaveri Stock Brokers Pvt. Ltd: 291 ITR 500 do not say anything different. In Dalurband Coal Co. (supra), the Supreme Court observed that at the stage of issuance of notice under Section 148 of the said Act, "the only ques…

G.J. Holding Pvt. Ltd., Ludhiana vs. ACIT, C-2, Ludhiana

In the result, the appeal of the assessee stands allowed

ITA 1171/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh30 Jan 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No.1171/Chandi/2019 िनधा"रण वष" / Assessment Year : 2011-12 G.J. Holding Pvt. Ltd. बनाम Acit, Central Circle-Ii, Ludhiana C/O G.S. Auto International Limited, G.S. Estate, G.T. Road, Ludhiana. "थायी लेखा सं./Pan No: Aaacg6664K अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee By : Shri P.K. Goel & Sunil Arora, C.As राज"व क" ओर से/ Revenue By : Smt. Amanpreet Kaur, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 18.12.2023 उदघोषणा क" तारीख/Date Of Pronouncement : 30.01.2024 आदेश/Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 04.07.2019 Of The Commissioner Of Income Tax (Appeals)-5, Ludhiana[Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following 2. Grounds Of Appeal:

For Appellant: Shri P.K. Goel & Sunil Arora, C.AsFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 132Section 133ASection 139Section 143(1)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ,च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A” CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1171/CHANDI/2019 िनधा"रण वष" / Assessment Year : 2011-12 G.J. Holding Pvt. Ltd. बनाम ACIT, Central Circle-II, Ludhiana C/o G.S. Auto International Limited, G.S. Estate, G.T. Road, Ludhiana. "थायी लेखा सं./PAN NO: AAACG6664K अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri P.K. Goel & Sunil Arora, C.As राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई क" तारीख/Da…

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

…odation entries pertaining to 16 entities which sum in 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…

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

Section 147Section 148Section 151Section 69

Mumbai Shelter Housing Development Pvt Ltd, Mumbai vs. DCIT CC-(1)(3), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 2381/MUM/2023[2012-2013]Status: DisposedITAT Mumbai30 Nov 2023AY 2012-2013

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Venugopal P. NairFor Respondent: Smt. Mahita Nair

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68

…ther the materials would conclusively prove the escapement is not the concern at that stage. This is so because the formation of belief by the Assessing Officer is within the realm of subjective satisfaction ITO v. Selected Dalurband Coal Co. (P.) Ltd. [1996] 217 ITR 597 (SC); Raymond Woollen Mills Ltd. v. ITO [1999] 236 ITR 34 (SC).” 17. Therefore, if there is relevant material on the basis of which a reasonable person can form a requisite belief that income chargeable to tax has escaped assessment, then proceedings under section 147 of the Act can be validly initiated. Further, it is also well settled that the…

Mumbai Shelter Housing Development Pvt Ltd, Mumbai vs. DCIT CC-(1) 3, Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 2380/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Nov 2023AY 2014-15

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Venugopal P. NairFor Respondent: Smt. Mahita Nair

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68

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

…a requisite belief. Whether the materials would conclusively prove the escapement is not the concern at that stage. P a g e 9 | 15 Assessment Year : 2010-2011 3 (ACIT vs Rajesh Jaweri stock brokers (P) ltd (2007) 291ITR 500(SC) 4 Ito vs selected coal co Sc 217 ITR 597- reopening valid on information of estimate of excessive coal mining (underreporting of coal figures . 5 ITO vs Parsotam dass b angur 1997 90 taxman 541- 224 itr 362 SC - reopening valid on lower production of iron ore reported by DMG - 6 Central province manganine vs ITO 191 ITR 662- Sc reopening valid systematic suppression of mining production…

Aaradhna Develpoers Pvt. Ltd., Surat vs. Income Tax Officer, Ward 1(1)(1), Surat

ITA 179/SRT/2023[2010-11]Status: DisposedITAT Surat30 Oct 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

…) 91 Aaradhana Developers P Ltd. Vs ITO taxmann.com 181 Guj, PCIT Vs Gokul Ceramics (2016) 71 taxmann.com 341 (Guj), Hon’ble Supreme Court in ITO Vs Purushottam Dass Banger (1997) 90 Taxman 541 SC/ 227 ITR 362 SC, ITO Selected Dalurband Coal Co (P) Ltd (1996) 217 ITR 597 and Madras High Court in Sterlite Industries (India) Ltd Vs ACIT ( 2009) 177 Taxman 311/ 302 ITR 275- Madras. 10. We have considered the submissions of both the parties and have gone through the orders of the lower authorities carefully. We have also gone through all the case laws relied by the le representatives of the parties. There is no dispu…

Aaradhna Develpoers Pvt. Ltd., Surat vs. Income Tax Officer, Ward 1(1)(1), Surat

ITA 178/SRT/2023[2009-10]Status: DisposedITAT Surat30 Oct 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

Aaradhna Develpoers Pvt. Ltd., Surat vs. Income Tax Officer, Ward 1(1)(1), Surat

ITA 177/SRT/2023[2008-09]Status: DisposedITAT Surat30 Oct 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

Barcelona Mercantile Company Private Limited, Mumbai vs. Ward 12(1)(3), Mumbai

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

ITA 2346/MUM/2023[2011-12]Status: DisposedITAT Mumbai23 Oct 2023AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Sanjay N. KapadiaaFor Respondent: Shri Ashok Kumar Ambastha

Section 143(3)Section 148Section 250Section 68

…ther the materials would conclusively prove the escapement is not the concern at that stage. This is so because the formation of belief by the Assessing Officer is within the realm of subjective satisfaction ITO v. Selected Dalurband Coal Co. (P.) Ltd. [1996] 217 ITR 597 (SC); Raymond Woollen Mills Ltd. v. ITO [1999] 236 ITR 34 (SC).” 7. Therefore, if there is relevant material on the basis of which a reasonable person can form a requisite belief that income chargeable to tax has escaped assessment, then proceedings under section 147 of the Act can be validly initiated. In the present case, as noted above, on th…

Mp Ferrous and Non Ferrous India Pvt Ltd, Ahmedabad vs. DCIT, Cir-7(2)(2), Mumbai

In the result, the appeal by the assessee is allowed

ITA 1249/MUM/2023[2010-11]Status: DisposedITAT Mumbai17 Aug 2023AY 2010-11

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Yeshwant Gupta a/wFor Respondent: Shri Prashant Barate

Section 143(1)Section 143(3)Section 147Section 148Section 250Section 69

…ther the materials would conclusively prove the escapement is not the concern at that stage. This is so because the formation of belief by the Assessing Officer is within the realm of subjective satisfaction ITO v. Selected Dalurband Coal Co. (P.) Ltd. [1996] 217 ITR 597 (SC); Raymond Woollen Mills Ltd. v. ITO [1999] 236 ITR 34 (SC).” 10. Therefore, if there is relevant material on the basis of which a reasonable person can form a requisite belief that income chargeable to tax has escaped assessment, then proceedings under section 147 of the Act can be validly initiated. In the present case, as noted above, on t…

Mp Ferrous and Non Ferrous India Pvt Ltd., Mumbai vs. DCIT, Cir-7(2)(2), Mumbai

In the result, the appeal by the assessee is allowed

ITA 1248/MUM/2023[2009-10]Status: DisposedITAT Mumbai17 Aug 2023AY 2009-10

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Yeshwant Gupta a/wFor Respondent: Shri Prashant Barate

Section 143(1)Section 143(3)Section 147Section 148Section 250Section 69

…ther the materials would conclusively prove the escapement is not the concern at that stage. This is so because the formation of belief by the Assessing Officer is within the realm of subjective satisfaction ITO v. Selected Dalurband Coal Co. (P.) Ltd. [1996] 217 ITR 597 (SC); Raymond Woollen Mills Ltd. v. ITO [1999] 236 ITR 34 (SC).” 10. Therefore, if there is relevant material on the basis of which a reasonable person can form a requisite belief that income chargeable to tax has escaped assessment, then proceedings under section 147 of the Act can be validly initiated. In the present case, as noted above, on t…

Diagold Designs Limited, Mumbai vs. DCIT-12(2)(1), Mumbai

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

ITA 445/MUM/2023[2010-11]Status: DisposedITAT Mumbai14 Aug 2023AY 2010-11

Bench: Shri Amit Shukla & Shri Gagan Goyal & Diagold Designs Limited, Cc2070, Bharat Diamond Bourse, Bandra Kurla Complex, Mumbai-400 051 ...... Appellant Vs. Dcit-12(2) (1) Aayakar Bhavan, M. K. Road, Mumbai-400 020 Pan – Aabcd3716 ..... Respondent

For Appellant: Shri Madhur Agrawal, Hitesh TrivediFor Respondent: Smt. Mahita Nair, CIT-DR

Section 10BSection 147Section 148Section 250

…at is required is "reason to believe", but not the established fact of escapement of income. This is so because the formation of belief by the Assessing Officer is within the realm of subjective satisfaction ITO v. Selected Dalurband Coal Co. (P.) Ltd. [1996] 217 ITR 597 (SC); Raymond Woolen Mills Ltd. v. ITO [1999] 236 ITR 34 (SC). Any fresh information received by the AO can entitle him to issue notice u/s.148, if on the basis of such information he has prima facie reason to believe that income has escaped assessment. So much so that it was held by the Hon'ble Supreme Court in Claggett Brachi Co. Ltd. vs CIT 17…

Nakoda Metal Industries, Mumbai vs. ITO - 19(2)(4), Mumbai

In the result, the appeal by the assessee is dismissed

ITA 4958/MUM/2018[2009-10]Status: DisposedITAT Mumbai14 Aug 2023AY 2009-10

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Prashant Barate

Section 143(1)Section 147Section 148Section 250Section 254(1)Section 254(2)

…escapement is not Nakoda Metal Industries ITA no.4958/Mum./2018 the concern at that stage. This is so because the formation of belief by the Assessing Officer is within the realm of subjective satisfaction ITO v. Selected Dalurband Coal Co. (P.) Ltd. [1996] 217 ITR 597 (SC); Raymond Woollen Mills Ltd. v. ITO [1999] 236 ITR 34 (SC).” 8. Therefore, if there is relevant material on the basis of which a reasonable person can form a requisite belief that income chargeable to tax has escaped assessment, then proceedings under section 147 of the Act can be validly initiated. In the present case, as noted above, on th…

Dy. Commissioner of Income Tax, Central Circle-2(1), Mumbai vs. Shri Ramesh Kumar Jain, Mumbai

In the result, the appeal by the Revenue is allowed for statistical purposes

ITA 553/MUM/2023[2013-14]Status: DisposedITAT Mumbai07 Aug 2023AY 2013-14

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Akshay JainFor Respondent: Smt. Mahita Nair

Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 250Section 68Section 69C

…ther the materials would conclusively prove the escapement is not the concern at that stage. This is so because the formation of belief by the Assessing Officer is within the realm of subjective satisfaction ITO v. Selected Dalurband Coal Co. (P.) Ltd. [1996] 217 ITR 597 (SC); Raymond Woollen Mills Ltd. v. ITO [1999] 236 ITR 34 (SC).” Shri Ramesh Kumar Jain ITA no.553/Mum./2023 9. Thus, if there is relevant material on the basis of which a reasonable person can form a requisite belief that income chargeable to tax has escaped assessment, then proceedings under section 147 of the Act can be validly initiated. 10…

Sh. Farukh Jehan Zeb, Srinagar vs. Income Tax Officer, Anant Nag

In the result, the appeal of the assessee is dismissed

ITA 444/ASR/2017[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Touseef Ahmad Khanday &For Respondent: Sh. S. M. Surendranath, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 68

…r the materials would conclusively prove the escapement is not the concern at that stage. This is so because the formation of belief by the Assessing Officer is within the realm of subjective satisfaction (see ITO v. Selected Dalurband Coal Co. P. Ltd. [1996] 217 ITR 597 (SC) ; Raymond Woollen Mills Ltd. v. ITO [1999] 236 ITR 34 (SC). The scope and effect of section 147 as substituted with effect from April 1, 1989, as also sections 148 to 152 are substantially different from the ovisions as they stood prior to such substitution. Under the old provisions of section 147, separate clauses (a) and (b) laid down the…