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

Issues it is cited on

section 147(a)full and true disclosurematerial facts necessary for assessmentescapement of incomeborrowed satisfactionincome escaping assessmentmere change of opinionlive linkreason to believetangible materialchange of opinionkelvinator

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

Shrimati Amarjit Kaur W/O Bugar Singh, Mansa vs. Income Tax Officer Ward 1(4), Mansa

In the result, the appeal of the assessee is dismissed

ITA 1/ASR/2018[2009-10]Status: DisposedITAT Amritsar26 Jul 2023AY 2009-10

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

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 147Section 148Section 251(2)Section 49

…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 provisions as they stood prior to such substitution. Under the old provisions of section 147, separate clauses (a) and (b) laid down t…

Mr. Anthony P Lewis, Mumbai vs. ITO-22(1)(1), Mumbai

ITA 1813/MUM/2020[2009-10]Status: DisposedITAT Mumbai06 Jul 2023AY 2009-10
For Appellant: Ms. Aarti Sathe &For Respondent: Smt Sailja Rai
Section 143(3)Section 147Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Mr. Anthony P Lewis, Norman Heven Dr Norman Francis Lewis Chowk, South Avenue, 10th Road, Khar (West), Mumbai- 400052 [PAN: AAAPL3400F] …………… Appellant Vs Income Tax Officer-22(1)(1), 319, 3rd Floor, Piramal Chambers, Respondent ……………. Lalbaug, Parel, Mumbai - 400012 Appearance For the Appellant/Assessee : Ms. Aarti Sathe & Ms. Aasavari Kadam For the Respondent/Department : Smt Sailja Rai Shri Anil Sant Date Conclusion of hearing : 21.04.2023 Pronouncement of order : 06.07.2023 O R…

Mr Gajanan Parshuram Khismatrao, Thane vs. ITO Ward 3(2), Kalyan

ITA 817/MUM/2020[2010-11]Status: DisposedITAT Mumbai31 May 2023AY 2010-11

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Pranav PhadkeFor Respondent: Shri Satyaprakash Singh
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 50C

…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).” 8. Thus, if there is reasonable information 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 suff…

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

…dation 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 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…

B.R Goel & Sons (HUF), New Delhi vs. ITO Ward - 47(4), New Delhi

In the result appeal of assessee is allowed

ITA 9084/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Feb 2023AY 2011-12

Bench: Shri Chandra Mohan Garg & Shri B.R.R. Kumarassessment Year: 2011-12 B.R. Goel & Sons (Huf) Ito, Ward 47(4), Drum 1228, Kaccha Bagh, Shape Building, I.P Chandani Chowk, Delhi Vs. Extension, New Delhi 110006 110002 Pin Aadhb5670C (Appellant) (Respondent) For Assessee: Shri C.S Anand, Advocate For Revenue : Shri Kanv Bali, Sr.Dr

For Appellant: Shri C.S Anand, AdvocateFor Respondent: Shri Kanv Bali, Sr.DR
Section 147Section 148Section 68

…dation 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 case was made out for reopening the assessment as income had escaped assessment.…

Bikash Deb, Bhubaneswar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 388/CTK/2019[2010-11]Status: DisposedITAT Cuttack17 Jan 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.357 & 388/Ctk/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. Dcit, Circle Dcit, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ahepd 0737 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 17/01 01/2023 Date Of Pronouncement : 17/01 /01/2023 O R D E R

For Appellant: Shri K.K.Bal, AdvFor Respondent: Shri M.K.Gautam
Section 143(1)Section 147Section 148Section 149Section 21(5)

…essment Years : 2009-10 & 2010 the return of income was processed u/s. r43(l) of the Act. A.O. This issue is covered in the favour of Revenue by the following judgements: i.) Hon'ble Supreme Court in the case of ITO vs. Selected Dalurband Coal Co. (P.) ttd. (217 ITR 597). The observations of Hon'ble Supreme Court are reproduced as under: "After hearing learned counsel for the parties at length, we are of the opinion that we cannot say that the letter aforesaid does not constitute relevant material or that on that basis, the Income-tax Officer could not have reasonably formed the requisite belief. The letter show…

Bikash Deb, Bhubaneswar vs. DCIT Circle- 2(1), Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 357/CTK/2019[2009-10]Status: DisposedITAT Cuttack17 Jan 2023AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.357 & 388/Ctk/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. Dcit, Circle Dcit, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ahepd 0737 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 17/01 01/2023 Date Of Pronouncement : 17/01 /01/2023 O R D E R

For Appellant: Shri K.K.Bal, AdvFor Respondent: Shri M.K.Gautam
Section 143(1)Section 147Section 148Section 149Section 21(5)

…essment Years : 2009-10 & 2010 the return of income was processed u/s. r43(l) of the Act. A.O. This issue is covered in the favour of Revenue by the following judgements: i.) Hon'ble Supreme Court in the case of ITO vs. Selected Dalurband Coal Co. (P.) ttd. (217 ITR 597). The observations of Hon'ble Supreme Court are reproduced as under: "After hearing learned counsel for the parties at length, we are of the opinion that we cannot say that the letter aforesaid does not constitute relevant material or that on that basis, the Income-tax Officer could not have reasonably formed the requisite belief. The letter show…

Hetram Bokan, Gurgaon vs. ITO Ward - 2(1), Gurgaon

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

ITA 1688/DEL/2019[2013-14]Status: DisposedITAT Delhi12 Jan 2023AY 2013-14

Bench: Shri Kul Bharat[Assessment Year : 2013-14] Hetram Bokan, Vs Ito, 226, 2Nd Floor, Jmd Megapolis, Ward-2(1), Sohna Road, Sector-48, Gurgaon. Gurgaon, Haryana-122001. Pan-Amkpb3430B Appellant Respondent Appellant By None Respondent By Shri Ramdhan Meena, Sr.Dr Date Of Hearing 12.01.2023 Date Of Pronouncement 12.01.2023

Section 139(4)Section 147Section 234A

…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. The Hon'ble Supreme Court in the case of ITO v. Selected Dalurband Coal Co. (P.) Ltd., [1996] 217 ITR 597 (SC); Raymond Woollen Mills Ltd. v. ITO [1999] 236 ITR 34 (SC) has held by that if the Assessing Officer, for whatever reason, has reason to believe that income has escaped assessment, it confers jurisdiction to reopen the assessment, so long as the conditions of section 147 are fulfilled, the Assessing Officer is free to initiate proceedings und…

ITO 24(2), Mumbai vs. Kailash Chandra Gupta HUF, Mumbai

In the result, the appeal by the Revenue for the assessment year 2011–

ITA 2339/MUM/2021[2011-12]Status: DisposedITAT Mumbai10 Nov 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Rajesh SanghviFor Respondent: Shri Tejinder Pal Singh
Section 10(38)Section 143Section 147Section 148Section 250

…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).” 19. Therefore, if there is relevant material based on 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 suffic…

Income Tax Officer 24(2) (1), Mumbai vs. Kailash Chandra Gupta, Mumbai

In the result, the appeal by the Revenue for the assessment year 2011–

ITA 2338/MUM/2021[2012-13]Status: DisposedITAT Mumbai10 Nov 2022AY 2012-13

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Rajesh SanghviFor Respondent: Shri Tejinder Pal Singh
Section 10(38)Section 143Section 147Section 148Section 250

…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).” 19. Therefore, if there is relevant material based on 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 suffic…

Deputy Commissioner of Income Tax, Circle 2(1), Raipur vs. Bagadiya Brothers Private Limited, Raipur

Accordingly the appeals filed by the revenue for A.Y.2010-11 & 2011-12 are dismissed and the cross-objection/Additional cross-objections filed by the assessee for A.Y.2010-11 & 2011-12 are allowed ...

ITA 75/RPR/2020[2011-12]Status: DisposedITAT Raipur31 Oct 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 223 & 224/Rpr/2019 Co Nos.27 & 28/Rpr/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent आयकर अपील सं. / Ita No. 75/Rpr/2020 Co No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)Section 147Section 151

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 223 & 224/RPR/2019 CO Nos.27 & 28/RPR/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) PAN : AABCB8934G ……""यथ" / Respondent आयकर अपील सं. / ITA No. 75/RPR/2020 CO No. 02/RPR/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy…

Deputy Commissioner of Income Tax, Circle 2(1), Raipur vs. Bagadiya Brothers Private Limited, Raipur

Accordingly the appeals filed by the revenue for A.Y.2010-11 & 2011-12 are dismissed and the cross-objection/Additional cross-objections filed by the assessee for A.Y.2010-11 & 2011-12 are allowed ...

ITA 224/RPR/2019[2010-11]Status: DisposedITAT Raipur31 Oct 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 223 & 224/Rpr/2019 Co Nos.27 & 28/Rpr/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent आयकर अपील सं. / Ita No. 75/Rpr/2020 Co No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)Section 147Section 151

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 223 & 224/RPR/2019 CO Nos.27 & 28/RPR/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) PAN : AABCB8934G ……""यथ" / Respondent आयकर अपील सं. / ITA No. 75/RPR/2020 CO No. 02/RPR/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy…

Deputy Commissioner of Income Tax, Circle 2(1), Raipur vs. Bagadiya Brothers Private Limited, Raipur

Accordingly the appeals filed by the revenue for A.Y.2010-11 & 2011-12 are dismissed and the cross-objection/Additional cross-objections filed by the assessee for A.Y.2010-11 & 2011-12 are allowed ...

ITA 223/RPR/2019[2009-10]Status: DisposedITAT Raipur31 Oct 2022AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 223 & 224/Rpr/2019 Co Nos.27 & 28/Rpr/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent आयकर अपील सं. / Ita No. 75/Rpr/2020 Co No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)Section 147Section 151

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 223 & 224/RPR/2019 CO Nos.27 & 28/RPR/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) PAN : AABCB8934G ……""यथ" / Respondent आयकर अपील सं. / ITA No. 75/RPR/2020 CO No. 02/RPR/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy…

DCIT 13(1)(2), Mumbai vs. Pebble Bay Developers P.Ltd, Mumbai

In the result, appeal of the In the result, appeal of the Revenue is allowed for statistical purposes, is allowed for statistical purposes, whereas the application of the assessee under rule 27 is ...

ITA 5744/MUM/2017[2008-09]Status: DisposedITAT Mumbai21 Oct 2022AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2008-09 Dy. Commissioner Of Income- M/S Pebble Bay Developers Tax-13(1)(2), Pvt. Ltd., 2Nd Floor, Room No. 218, Vs. Raheja Chambers, Linking Aayakar Bhavan, M.K. Road, Road, Main Avenue Santacruz Mumbai-400020. (West), Mumbai-400054. Pan No. Aaccg 1645 E Appellant Respondent Revenue By : Ms. Vranda Matkari, Dr Assessee By : Mr. Nishit Gandhi, Ar Date Of Hearing : 26/08/2022 Date Of Pronouncement : 21/10/2022

For Appellant: Mr. Nishit Gandhi, ARFor Respondent: Ms. Vranda Matkari, DR
Section 143(1)Section 148Section 69C

…Mewaldas (1976) 103 ITR 437 (SC), Phool in the case of ITO vs. Lakhmani Mewaldas (1976) 103 ITR 437 (SC), Phool Chand Bajrangl Chand Bajranglal vs. ITO (1993) 203 ITR 456 (SC), ITO vs. Select al vs. ITO (1993) 203 ITR 456 (SC), ITO vs. Select Pvt. Ltd. (1996) 217 ITR 597, 599 (SC) and Dalurband Coal Company Dalurband Coal Company Pvt. Ltd. (1996) 217 ITR 597, 599 (SC) and Central Province Manganese Ore Company Ltd. Vs. ITO (1991) ITR 662, Central Province Manganese Ore Company Ltd. Vs. ITO (1991) ITR 662, Central Province Manganese Ore Company Ltd. Vs. ITO (1991) ITR 662, 666 (SC). 4.5. The action u/s 147 is pos…

Shree Ginger Enterprises Ltd., Mumbai vs. DCIT - CC- 5(3), Mumbai

In the result, all the appeals by the assessee are partly allowed for statistical purpose

ITA 6377/MUM/2018[2015-16]Status: DisposedITAT Mumbai19 Oct 2022AY 2015-16

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Manoj Kumar
Section 133ASection 143(2)Section 147Section 148Section 250

…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).” Shree Ginger Enterprises Ltd. ÄY 200–10, 2010–11, 2011–12, 2012–13, 2013–14, 2014–15 & 2015–16 7. Thus, if there is relevant material on the basis of which reasonable person can form a requisite belief that income chargeable to tax has escaped assessment, then proceedings under sect…

Shree Ginger Enterprises Ltd, Mumbai vs. DCIT Cen Cr 5(3), Mumbai

In the result, all the appeals by the assessee are partly allowed for statistical purpose

ITA 1334/MUM/2018[2014-15]Status: DisposedITAT Mumbai19 Oct 2022AY 2014-15

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Manoj Kumar
Section 133ASection 143(2)Section 147Section 148Section 250

…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).” Shree Ginger Enterprises Ltd. ÄY 200–10, 2010–11, 2011–12, 2012–13, 2013–14, 2014–15 & 2015–16 7. Thus, if there is relevant material on the basis of which reasonable person can form a requisite belief that income chargeable to tax has escaped assessment, then proceedings under sect…

Shree Ginger Enterprises Ltd, Mumbai vs. DCIT Cen Cr 5(3), Mumbai

In the result, all the appeals by the assessee are partly allowed for statistical purpose

ITA 1333/MUM/2018[2013-14]Status: DisposedITAT Mumbai19 Oct 2022AY 2013-14

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Manoj Kumar
Section 133ASection 143(2)Section 147Section 148Section 250

…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).” Shree Ginger Enterprises Ltd. ÄY 200–10, 2010–11, 2011–12, 2012–13, 2013–14, 2014–15 & 2015–16 7. Thus, if there is relevant material on the basis of which reasonable person can form a requisite belief that income chargeable to tax has escaped assessment, then proceedings under sect…

Shree Ginger Enterprises Ltd, Mumbai vs. DCIT Cen Cr 5(3), Mumbai

In the result, all the appeals by the assessee are partly allowed for statistical purpose

ITA 1332/MUM/2018[2011-12]Status: DisposedITAT Mumbai19 Oct 2022AY 2011-12

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Manoj Kumar
Section 133ASection 143(2)Section 147Section 148Section 250

…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).” Shree Ginger Enterprises Ltd. ÄY 200–10, 2010–11, 2011–12, 2012–13, 2013–14, 2014–15 & 2015–16 7. Thus, if there is relevant material on the basis of which reasonable person can form a requisite belief that income chargeable to tax has escaped assessment, then proceedings under sect…

Shree Ginger Enterprises Ltd, Mumbai vs. DCIT Cen Cr 5(3), Mumbai

In the result, all the appeals by the assessee are partly allowed for statistical purpose

ITA 1331/MUM/2018[2010-11]Status: DisposedITAT Mumbai19 Oct 2022AY 2010-11

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Manoj Kumar
Section 133ASection 143(2)Section 147Section 148Section 250

…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).” Shree Ginger Enterprises Ltd. ÄY 200–10, 2010–11, 2011–12, 2012–13, 2013–14, 2014–15 & 2015–16 7. Thus, if there is relevant material on the basis of which reasonable person can form a requisite belief that income chargeable to tax has escaped assessment, then proceedings under sect…

Shree Ginger Enterprises Ltd, Mumbai vs. DCIT Cen Cr 5(3), Mumbai

In the result, all the appeals by the assessee are partly allowed for statistical purpose

ITA 1330/MUM/2018[2009-10]Status: DisposedITAT Mumbai19 Oct 2022AY 2009-10

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Manoj Kumar
Section 133ASection 143(2)Section 147Section 148Section 250

…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).” Shree Ginger Enterprises Ltd. ÄY 200–10, 2010–11, 2011–12, 2012–13, 2013–14, 2014–15 & 2015–16 7. Thus, if there is relevant material on the basis of which reasonable person can form a requisite belief that income chargeable to tax has escaped assessment, then proceedings under sect…