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.

M/S Kptcl, Belgaum vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2387/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2386/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2385/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Tumkur vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2384/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Tumkur vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2383/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Mysore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2382/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Mysore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2381/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Tumkur vs. ITO (OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2380/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Tumkur vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2379/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

P E Rajkumar, Chennai vs. ITO Non Corp Ward 17(4), Chennai

In the result the appeal of the assessee is allowed

ITA 588/CHNY/2018[2009-10]Status: DisposedITAT Chennai16 Nov 2018AY 2009-10

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.588/Chny/2018 (िनधा"रण वष" / Assessment Year: 2009-10) Vs The Income Tax Officer, Shri Pe Rajkumar, No.F-3/12, 6Th Main Road, Non-Corporate Ward 17(4), Mogappair Eri Scheme, Chennai – 34. Mogappair East, Chennai – 600 037. Pan: Ahbpr1143B (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. Sumathy Venkatraman, JCITFor Respondent: 19.09.2018
Section 143(1)Section 143(2)Section 143(3)Section 147Section 250(6)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"ी, "याियक सद"य के सम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.588/Chny/2018 (िनधा"रण वष" / Assessment Year: 2009-10) Vs The Income Tax Officer, Shri PE Rajkumar, No.F-3/12, 6th Main Road, Non-Corporate Ward 17(4), Mogappair Eri Scheme, Chennai – 34. Mogappair East, Chennai – 600 037. PAN: AHBPR1143B (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri Naga Prasad,CA अपीलाथ" क" ओर से/ Appellant b…

M/S Rajasthan State Mines & Minerals Limited, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, the ground is partly allowed for statistical purposes

ITA 704/JPR/2018[2010-11]Status: DisposedITAT Jaipur05 Nov 2018AY 2010-11
For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri Rajendra Jha
Section 143(3)Section 147Section 148Section 80I

…change of opinion is illegal and bad in law. 5 Rajasthan State Mines and Minerals Ltd.,vs. DCIT, Jaipur 8. In support of his contentions, the ld AR referred to the decision of the Hon’ble Supreme Court in case of ITO vs. Techspan India Pvt. Ltd.& ANR. (2018) 404 ITR 10 (SC), the decision of the Hon’ble Gujarat High Court in case of Ajanta Pvt. Ltd. vs. DCIT & ANR. (2018) 402 ITR 0072 (Guj) (HC), the decision of the Hon’ble Rajasthan High Court in case of CIT Vs. Hindustan Zinc Ltd. (2016) 241 Taxman 392 (Raj), the decision of the Hon’ble Delhi High Court in case of PCIT Vs. Tupperware India Pvt. Ltd. (2015) 127…

DCIT-9(1)(2), Mumbai vs. Atc India Tower Corporation Pvt. Ltd, Mumbai

In the result, appeal filed by assessee is allowed

ITA 2620/MUM/2016[2008-09]Status: DisposedITAT Mumbai31 Jul 2018AY 2008-09

Bench: Shri G.S. Pannu & Shri Pawan Singhin The Matter Of Deputy Commissioner Of Income-Tax -9(2) Room No. 260A, 2Nd Floor, Aayakar Bhawan, M. K. Road, Mumbai-400020 ------- Appellant/ Revenue (Revenue Through Sh. Rajesh Kumar Yadav Sr Dr Versus M/S Atc India Tower Corporation, 404, 4Th Floor, Skyline Icon, Andheri Kurla Road, Andheri East, Mumbai- 400049 Pan: Aajcs7669H -------- Respondent / Assessee (Assessee Through Sh. Satyen Sethi Advocate Reserve For Order : 02.05.2018 Date Of Pronouncement : 31.07.2018 Order Under Section 254(1) Of Income -Tax Act Per Pawan Singh; 1. This Appeal By Revenue Under Section 253 Of Income-Tax Act Is Directed Against The Order Of Commissioner (Appeals)-16, Mumbai Dated 22Nd January 2016, Which Arise From Assessment Order Passed Under Section 143(3) Read With Section 147 Dated 25Th March 2013 For Assessment Year

Section 143(3)Section 147Section 148Section 253Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“A”BENCH, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER In the matter of Deputy Commissioner of Income-tax -9(2) Room No. 260A, 2nd Floor, Aayakar Bhawan, M. K. Road, Mumbai-400020 ------- Appellant/ Revenue (Revenue through Sh. Rajesh Kumar Yadav Sr DR Versus M/s ATC India Tower Corporation, 404, 4th Floor, Skyline Icon, Andheri Kurla Road, Andheri East, Mumbai- 400049 PAN: AAJCS7669H -------- Respondent / Assessee (Assessee through Sh. Satyen Sethi Advocate Reserve for order : 02.05.2018 Date of Pronouncement : 31.07.2018 Order unde…

Bharat Petroleum Corp Ltd ( Kochi Refineries Ltd), Mumbai vs. ACIT Cir 1(1) RG 1, Mumbai

Appeal of the assessee is partly allowed

ITA 2826/MUM/2011[2000-01]Status: DisposedITAT Mumbai18 Jul 2018AY 2000-01

Bench: Shri Pawan Singh & Shri Rajesh Kumarassessment Year: 2000-01 Assessment Year: 2002-03 Assessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2004-05 Assessment Year: 2003-04

For Appellant: Shri Tiresh Dave, A.RFor Respondent: Shri Yashwant Kumar Bhaskar, D.R
Section 143(3)Section 147Section 148Section 801ASection 80ISection 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2000-01 Assessment Year: 2002-03 Assessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2004-05 Assessment Year: 2003-04 M/s. Bharat Petroleum The Asstt. Comm. of Corp. Ltd., (Kochi Income Tax, Refineries Limited), Circle 2(1), Bharat Bhavan Vs. Aayakar Bhavan, 4 & 6, Currimbhoy Road, Mumbai Ballard Estate, Mumbai – 400 001 PAN: AAACB2902M (Appellant) (Respondent) Present for: Assessee by : Shri Tiresh Dave, A.R. Shri N.A. Patade, A.R. R…

The Commissioner of Income Tax vs. M/s Kaveri Bar AND Restaurant

ITTA/575/2017HC Telangana03 Oct 2017

Bench: ABHINAND KUMAR SHAVILI,V RAMASUBRAMANIAN