ITO v. TechSpan India (P) Ltd.

92 Taxmann.com 361Supreme Court of India2018#485 most cited

What is ITO v. TechSpan India (P) Ltd. authority for?

Reassessment under Section 147/148 is invalid if it constitutes a mere change of opinion by the Assessing Officer without any fresh tangible material, especially after the assessee made a full and truthful disclosure during the original scrutiny assessment under Section 143(3).

194

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2017 to 2026.

Also referred to as

ITO v. TechSpan India (P) Ltd. · Section 147 · Section 148 · Section 143(3) · mere change of opinion · reopening of assessment · reassessment validity · tangible material · full disclosure · scrutiny assessment · reason to believe

Sections most often in play

Section 143(3)Section 147Section 148Section 153ASection 271(1)(c)Section 10ASection 10AASection 144C(3)
Read the full judgment

Issues it is cited on

mere change of opinionkelvinatorchange of opiniontangible materialescapement of incomereason to believereopening of assessmentreassessment proceedingsscrutiny assessmentnotice under section 148section 148section 153

Judgments citing ITO v. TechSpan India (P) Ltd.

Jagdishprasad Maheshwari, Nagpur vs. DCIT/ACIT Circle-4, Nagpur

In the result, appeal of the assessee is allowed

ITA 748/NAG/2025[2013-14]Status: DisposedITAT Nagpur17 Apr 2026AY 2013-14

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.748/Nag/2025 Assessment Year : 2013-14 Jagdishprasad Maheshwari Vs. Dcit/Acit, Circle-4, C/O Surgical India, Nagpur Shop No. 214,215,224,225, Sandesh Dawa Bazar, Near Haj House, Ganjipeth, Nagpur-440018, Maharashtra Pan: Acypm9289M Appellant Respondent

For Appellant: Shri Mahavir AtalFor Respondent: Shri Surjit Kumar Saha
Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR ‘SMC’ BENCH, NAGPUR BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.748/NAG/2025 Assessment Year : 2013-14 Jagdishprasad Maheshwari Vs. DCIT/ACIT, Circle-4, C/o Surgical India, Nagpur Shop No. 214,215,224,225, Sandesh Dawa Bazar, Near Haj House, Ganjipeth, Nagpur-440018, Maharashtra PAN: ACYPM9289M Appellant Respondent Appellant by : Shri Mahavir Atal (through Virtual) Respondent by : Shri Surjit Kumar Saha (through virtual) Date of hearing : 10.03.2026 Date of pronouncement : 17.04.2026 आदेश / ORDER The captioned appeal at the instance of assessee pe…

Spice of Life Hotels and Estates Private Limited, Mumbai vs. DCIT-2(3)(1), Mumbai

ITA 7704/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Feb 2026AY 2014-15

Bench: Smt. Beeba Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Chaitanya Joshi &For Respondent: Assessee by
Section 143(3)Section 147Section 148Section 14ASection 271(1)(C)Section 271(1)(c)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEEBA PILLAI, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7703/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 7704/Mum/2025 (Assessment Year: 2014-15) National Faceless Assessment Centre Spice of Life Hotels and Estates Pvt. Ltd., [Dy. CIT-2(3)(1)] 1 Somnath, Ram Mandir Road, Room No. 608, Aayakar Bhavan, Vs. Vile Parle (East), M.K. Road, Mumbai-400020 . Mumbai-400057. PAN: AAPCS3706D Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : Assessee by : Shri Chaitanya Joshi & Shri Siddhi Jain, AR Revenue by :…

Spice of Life Hotels and Estates Private Limited, Mumbai vs. DCIT- 2(3)(1), Mumbai

ITA 7703/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Feb 2026AY 2014-15

Bench: Smt. Beeba Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Chaitanya Joshi &For Respondent: Assessee by
Section 143(3)Section 147Section 148Section 14ASection 271(1)(C)Section 271(1)(c)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEEBA PILLAI, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7703/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 7704/Mum/2025 (Assessment Year: 2014-15) National Faceless Assessment Centre Spice of Life Hotels and Estates Pvt. Ltd., [Dy. CIT-2(3)(1)] 1 Somnath, Ram Mandir Road, Room No. 608, Aayakar Bhavan, Vs. Vile Parle (East), M.K. Road, Mumbai-400020 . Mumbai-400057. PAN: AAPCS3706D Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : Assessee by : Shri Chaitanya Joshi & Shri Siddhi Jain, AR Revenue by :…

Nagarajan Jaya, Kancheepuram vs. ITO, Ward-1, Kanchipuram

In the result the appeal of the Assessee is allowed

ITA 1815/CHNY/2025[2011-12]Status: DisposedITAT Chennai05 Jan 2026AY 2011-12

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. S. P. Chidambaram, AdvocateFor Respondent: Ms. Gouthami Manivasagam, J.C.I.T
Section 143(3)Section 147Section 148Section 264

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद%य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1815/Chny/2025 'नधा"रण वष" / Assessment Year: 2011-12 Nagarajan Jaya, ITO, Old No.1/58, New No.1/89, vs. Ward -1, Manimangalam, Kancheepuram. East Mada Street, Sriperumbudur, Kancheepuram – 601 301. [PAN: APTPJ-7763-D] (अपीलाथ)/Appellant) (*+यथ)/Respondent) अपीलाथ) क, ओर से/Appellant by : Shri. S. P. Chidambaram, Advocate *+यथ) क, ओर से/Respon…

DCIT(CC)-8(3), Mumbai vs. 63 Moons Technologies Limited, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2112/MUM/2025[2013-14]Status: DisposedITAT Mumbai22 Sept 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Sukhsagar Syal, AdvocateFor Respondent: Shri Umashankar Prasad, CIT DR
Section 10ASection 143(3)Section 147Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 2110, 2111 and 2112/MUM/2025 Assessment Year: 2011-12, 2012-13 and 2013-14 DCIT(CC)-8(3), 63 Moons Technologies Mumbai Limited FT Tower, CTS No. 256-257, Suren Road, Chakala, Vs. Chakala MIDC SO, Andheri (East), Mumbai - 400093 (PAN: AAACF5737C) (Appellant) (Respondent) Present for: Assessee : Shri Sukhsagar Syal, Advocate Revenue : Shri Umashankar Prasad, CIT DR Date of Hearing : 21.07.2025 Date of Pronouncement : 22.09.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT…

DCIT(CC)-8(3), Mumbai vs. 63 Moons Technologies Limited, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2111/MUM/2025[2012-13]Status: DisposedITAT Mumbai22 Sept 2025AY 2012-13

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Sukhsagar Syal, AdvocateFor Respondent: Shri Umashankar Prasad, CIT DR
Section 10ASection 143(3)Section 147Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 2110, 2111 and 2112/MUM/2025 Assessment Year: 2011-12, 2012-13 and 2013-14 DCIT(CC)-8(3), 63 Moons Technologies Mumbai Limited FT Tower, CTS No. 256-257, Suren Road, Chakala, Vs. Chakala MIDC SO, Andheri (East), Mumbai - 400093 (PAN: AAACF5737C) (Appellant) (Respondent) Present for: Assessee : Shri Sukhsagar Syal, Advocate Revenue : Shri Umashankar Prasad, CIT DR Date of Hearing : 21.07.2025 Date of Pronouncement : 22.09.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT…

DCIT(CC)-8(3), Mumbai vs. 63 Moons Technologies Limited, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2110/MUM/2025[2011-12]Status: DisposedITAT Mumbai22 Sept 2025AY 2011-12

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Sukhsagar Syal, AdvocateFor Respondent: Shri Umashankar Prasad, CIT DR
Section 10ASection 143(3)Section 147Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 2110, 2111 and 2112/MUM/2025 Assessment Year: 2011-12, 2012-13 and 2013-14 DCIT(CC)-8(3), 63 Moons Technologies Mumbai Limited FT Tower, CTS No. 256-257, Suren Road, Chakala, Vs. Chakala MIDC SO, Andheri (East), Mumbai - 400093 (PAN: AAACF5737C) (Appellant) (Respondent) Present for: Assessee : Shri Sukhsagar Syal, Advocate Revenue : Shri Umashankar Prasad, CIT DR Date of Hearing : 21.07.2025 Date of Pronouncement : 22.09.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT…

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 815/JPR/2025[2019-20]Status: DisposedITAT Jaipur23 Jul 2025AY 2019-20
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…array aiteta aire iy rarauis, AGN IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,B” JAIPUR Sb Wa. Moat =a was va sl Vers HAT VATS, CRT UaRI H TART BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, arreex arte. / ITA Nos.809 to 815/JP/2025 faeixor af / Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt.| 94 | ACIT, Ltd. Vs. | Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir yordicran &. / ofemgene 8. / PAN/GIR No.:AAACP9608E arfreneft / Appellant yeaeff / Respondent se aT TUR HY ARG IX U1 /Assessee by :Shri Tarun Mittal, CA Revenue by: Shri Ajey Malik…

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. cuke ACIT, Vs. Ltd. Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAACP9608E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Tarun Mittal, CA jktLo…

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle -1, Jaipur

ITA 809/JPR/2025[2013-14]Status: DisposedITAT Jaipur23 Jul 2025AY 2013-14
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डॉ० एस. सीतललक्ष्मी,न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपीलसं./ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्रutyry@Respondent निर्धारिती की ओर से /Assessee by :Shri Tarun Mittal, CA रा…

DCIT, CC-1(4), Kolkata vs. Kkalpana Industries India Limited, Kolkata

In the result, appeal of the revenue is dismissed

ITA 452/KOL/2025[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.452/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2016-2017) Dcit, Cc-1(4), Kolkata Vs Kkalpana Industries India Ltd. 2B, Pretoria Street, Middleton Row, Kolkata-700071 Pan No. :Aabck 2239 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate & Ms. Puja Somani, Ca रधजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/06/2025 घोषणा की तारीख/Date Of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Revenue Against The Order Dated 13.11.2024, Passed By The Ld. Cit(A), Kolkata-20, Passed In Din & Order No.Itba/Apl/S/250/2024-25/1070338584(1), For The Assessment Year 2016-2017. 2. Shri P.N.Barnwal, Ld.Cit-Dr Appeared On Behalf Of The Revenue & Shri S.K.Tulsiyan, Advocate With Ms. Puja Somani, Ca, Appeared On Behalf Of The Assessee. 3. A Perusal Of The Appeal Record, We Find That The Appeal Of The Revenue Has Been Filed Belatedly By 28 Days. In This Regard, The Revenue Has Filed An Application For Condonation Of Delay Stating Sufficient Reasons Which Are Plausible & Not Found To Be False. Thus, The Delay Of 28 Days In Filing The Appeal Is Condoned & Appeal Is Admitted For Hearing.

For Appellant: Shri S.K.Tulsiyan, Advocate and Ms. Puja Somani, CAFor Respondent: Shri P.N.Barnwal, CIT-DR
Section 143(3)Section 148Section 45

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.452/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2016-2017) DCIT, CC-1(4), Kolkata Vs Kkalpana Industries India Ltd. 2B, Pretoria Street, Middleton Row, Kolkata-700071 PAN No. :AABCK 2239 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri S.K.Tulsiyan, Advocate and Ms. Puja Somani, CA रधजस्व की ओर से /Revenue by : Shri P.N.Barnwal, CIT-DR सुनवाई की तारीख / Date of Hearing : 24/06/2025 घोषणा की तारीख/Date of Prono…

Income Tax Officer, Parwanoo, H.P vs. Deyem Industry, Nalagarh Solan

In the result, appeal of the Revenue is dismissed

ITA 708/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh09 Jun 2025AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 708/Chd/2023 निर्धारण वर्ष / Assessment Year : 2012-13 The ITO Parwanoo, Himachal Pradesh बनाम DEYEM INDUSTRY Nalagarh, Ropar Road Near Hazat Khana, Nalagarh, H.P.- 174101 स्थायी लेखा सं./ PAN NO: AAGFD0437L अपीलार्थी/ Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : Shri Ankit Awal, Ms. Khushbu Sood, Advocates राजस्व की ओर से/ Revenue by : Shri Rohit Sharma, CIT DR (Virtual) सुनवाई की ता

For Appellant: Shri Ankit Awal & Ms. Khushbu Sood, AdvocatesFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)
Section 143(3)Section 147Section 2(47)Section 271(1)(c)Section 53A

…3–5]. The Ld. AR also relied on the following judicial 6 precedents, which unequivocally hold that a mere change of opinion cannot constitute valid grounds for reopening an assessment: a. ITO, Ward No. 16(2) v. Techspan India Private Limited and Am.- (2018) 6 SCC 685 b. Maya Appliances Pvt. Ltd. v. Assistant Commissioner of Income Tax, WP No. 1212 & 1216 of2020 6.4 The Learned Ld. AR further argued that the reopening of the assessment is in gross contravention of law. He submitted that the assessment order dated 17.08.2017 is contrary to legal principles, as the payment received for the disposition of assets b…

Aksh Optifibre Limited, New Delhi vs. ACIT, Circle - 2, Alwar

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

ITA 170/JPR/2024[2010-11]Status: DisposedITAT Jaipur20 May 2025AY 2010-11
For Appellant: Shri Akul Agarwal, C.A. (thr. V.C.)For Respondent: Shri Arvind Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 156Section 234ASection 250

…we find that the Assessing Officer was justified in issuing the notice under section 148 of the Act on May 17, 2000." 7.8 This view has been reiterated by the Hon'ble Supreme Court in the case of Income Tax Officer v. Techspan India Pvt. Ltd. and Anr. (2018) 6 SCC 685 A Reassessment cannot be struck down on account of Change of Opinion if the Assessment Order is non- speaking, cryptic or perfunctory in nature The relevant extract of the judicial pronouncement is reproduced as under 14 ITA No. 170/JPR/2024 Aksh Optifibre Limited "12) Before interfering with the proposed re-opening of the assessment on the ground…

ACIT, Mumbai vs. Reliance Industries Limited, Mumbai

In the result, the appeal of the Revenue is dismissed whereas the cross-objection of the assessee is allowed

ITA 3705/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Apr 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2014-15 Acit, Reliance Industries Ltd., Room No. 559, 5Th Floor, 3Rd Floor Maker Chamber Iv, Aayakar Bhavan, New Marine Vs. Nariman Point, S.O. Lines, Mumbai-400021. Mumbai-400020. Pan No. Aaacr 5055 K Appellant Respondent

For Appellant: Mr. Madhur Agarwal/Ms. MokshaFor Respondent: Ms. Sanyogita Nagpal, CIT-DR
Section 10ASection 115JSection 144BSection 144CSection 147Section 801B(9)

…e basis of which the AO could form a belief that the income in respect of such issues had escaped the assessment for AY.2014-15.” 7.9 The Ld. CIT(A) further relied on following decisions in support of his findings : (i) ITO v. TechSpan India (P.) Ltd. [2018] 404 ITR 10 (SC) (ii) Commissioner of Income-tax, Delhi v. Kelvinator of India Ltd. [2010] 187 Taxman 312 (SC) (iii) ACIT v. ICICI Securities Primary Dealership Ltd. [2012] 24 taxmann.com 310 (SC) (iv) Mangalore Refinery and Petrochemicals Ltd. v. DCIT [2022] 138 taxmann.com 379 (Bombay) (v) Gaurang Manhar Gandhi v. ACIT [2024] 160 taxmann.com 647 (Bombay…

Kilamcheti Badri Narayan Subudhi, Bhubaneswar vs. ITO, Phulbani Ward, Phulbani

In the result, the appeal of the assessee is allowed

ITA 508/CTK/2024[2013-14]Status: DisposedITAT Cuttack09 Apr 2025AY 2013-14

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2013-14

For Appellant: Shri P. K. Mishra, AdvocateFor Respondent: Shri S. C. Mohanty, Sr. DR
Section 143(3)Section 148Section 250Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK” BENCH, CUTTACK VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 Kilamcheti Badri Narayan Assessing Officer, National Subudhi Faceless Assessment Centre, S/o Late K. Kasiviswanath Delhi. Subudhi, Plot No. C/1, 3rd (ITO, Phulbani Ward, floor, Shop Cum residential Vs Phulbani) Building Saheed Nagar, Bhubaneswar-751007, Odisha (PAN: BMPPS3754R) (Appellant) (Respondent) Present for: Appellant by : Shri P. K. Mishra, Advocate Respondent by : Shri S. C. Mohanty, Sr. DR Date of Hearing :…

Manoj Madanlal Chhajed, Pune vs. The Assistant Commissioner of Income Tax, Central Circle-1(1), Pune

In the result, both the appeals filed by the assessee are allowed

ITA 2017/PUN/2024[2011-12]Status: DisposedITAT Pune19 Feb 2025AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Suhas P Bora, H G Sharma
Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…the properties and therefore, he obtained accommodation entries. 19. So far as the issue of change of opinion is concerned, the Ld. DR drew the attention of the Bench to the decision of Hon'ble Supreme Court in the case of M/s. Techspan India Pvt. Ltd. (2018) 404 ITR 10 (SC) and drew the attention of the Bench to para 18 of the order which reads as under: “18. Before interfering with the proposed reopening of the assessment on the ground that the same is based only on a change in opinion, the court ought to verify whether the assessment earlier made has either expressly or by necessary 21 ITA No.1178/PUN/2023 ITA…

Shri Manoj Madanlal Chhajed, Pune vs. The Assistant Commissioner of Income Tax, Central Circle-1(1), Pune

ITA 1178/PUN/2023[2011-12]Status: DisposedITAT Pune19 Feb 2025AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…the properties and therefore, he obtained accommodation entries. 19. So far as the issue of change of opinion is concerned, the Ld. DR drew the attention of the Bench to the decision of Hon'ble Supreme Court in the case of M/s. Techspan India Pvt. Ltd. (2018) 404 ITR 10 (SC) and drew the attention of the Bench to para 18 of the order which reads as under: “18. Before interfering with the proposed reopening of the assessment on the ground that the same is based only on a change in opinion, the court ought to verify whether the assessment earlier made has either expressly or by necessary 21 ITA No.1178/PUN/2023 ITA…

DCIT, Central Circle, Dehradun vs. R.B. Enterprises, Dehradun

ITA 4/DDN/2019[2010-11]Status: DisposedITAT Dehradun27 Jan 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 153A(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH “DB”, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA Nos.3500 & 3501/Del/2017 Assessment Years: 2003-04 & 2008-09 Vs. DCIT, M/s. R.B. Enterprises, 7, Saharanpur Road, Central Circle, Dehradun Dehradun PAN :AADFR7892D (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/s. R.B. Enterprises, DCIT, Central Circle, 7, Saharanpur Road, Dehradun Dehradun PAN :AADFR7892D (Appellant) (Respondent) Assessee by Ms. Ananya Kapoor, Adv. Department by Sh. S.K. Chaterjee, CIT(DR) D…

M/S. R.B. Enterprises, Dehradun vs. DCIT, Dehradun

ITA 3501/DEL/2017[2008-09]Status: DisposedITAT Dehradun27 Jan 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 153A(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH “DB”, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA Nos.3500 & 3501/Del/2017 Assessment Years: 2003-04 & 2008-09 Vs. DCIT, M/s. R.B. Enterprises, 7, Saharanpur Road, Central Circle, Dehradun Dehradun PAN :AADFR7892D (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/s. R.B. Enterprises, DCIT, Central Circle, 7, Saharanpur Road, Dehradun Dehradun PAN :AADFR7892D (Appellant) (Respondent) Assessee by Ms. Ananya Kapoor, Adv. Department by Sh. S.K. Chaterjee, CIT(DR) D…

M/S. R.B. Enterprises, Dehradun vs. DCIT, Dehradun

ITA 3500/DEL/2017[2003-04]Status: DisposedITAT Dehradun27 Jan 2025AY 2003-04

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 143(3)Section 147Section 148Section 153A(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH “DB”, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA Nos.3500 & 3501/Del/2017 Assessment Years: 2003-04 & 2008-09 Vs. DCIT, M/s. R.B. Enterprises, 7, Saharanpur Road, Central Circle, Dehradun Dehradun PAN :AADFR7892D (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/s. R.B. Enterprises, DCIT, Central Circle, 7, Saharanpur Road, Dehradun Dehradun PAN :AADFR7892D (Appellant) (Respondent) Assessee by Ms. Ananya Kapoor, Adv. Department by Sh. S.K. Chaterjee, CIT(DR) D…