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).

How many judgments cite ITO v. TechSpan India (P) Ltd.?

194 judgments on BharatTax cite ITO v. TechSpan India (P) Ltd. (92 Taxmann.com 361), spanning 2017 to 2026.

Which sections of the Income Tax Act does ITO v. TechSpan India (P) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 153A, Section 271(1)(c), Section 10A.

ITO v. TechSpan India (P) Ltd. (92 Taxmann.com 361)

ACIT, Ncc-22, Chennai vs. Smt. Rajeswari Kumar, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 3286/CHNY/2019[2012-13]Status: DisposedITAT Chennai24 Aug 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.:3286/Chny/2019 िनधा"रण वष" /Assessment Year: 2012-13 Smt. Rajeswari Kumar, The Acit, No.9, Vellakottai, Non-Corporate Circle 22, Vs. Tmk Variyar Avenue, Tambaram, Chennai. Keelakattalai, Chennai – 600 117. Pan: Aafpk 0536J (अपीलाथ"/Appellant) (""यथ"/Respondent) & C.O. No.: 2/Chny/2020 [In I.T.A. No.3286/Chny/2019] Assessment Year: 2012-13 Smt. Rajeswari Kumar, The Acit, No.9, Vellakottai, Vs. Non-Corporate Circle 22, Tmk Variyar Avenue, Tambaram, Chennai. Keelakattalai, Chennai – 600 117. Pan: Aafpk 0536J (""यथ"/Respondent) अपीलाथ"/Appellant) "नधा"रती क" ओर से/Assessee By : Shri G. Baskar, Advocate & Shri I. Dinesh, Advocate राज" की ओर से /Revenue By : Shri Ar.V. Sreenivasan, Jcit सुनवाई क" तार"ख/Date Of Hearing : 04.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 24.08.2022

For Appellant: Shri G. Baskar, Advocate &For Respondent: Shri AR.V. Sreenivasan, JCIT

Section 139(1)Section 143(3)Section 147Section 148Section 2(47)(iv)

…ded by him in writing, is of the opinion'. Other provisions of the new section 147, however, remain the same.” 8 I.T.A. No.3286/Chny/2019 & C.O No.2/Chny/2020 5.2 Similar view is taken by Hon’ble Supreme Court in the case of ITO vs. Techspan India (P) Ltd., 404 ITR 10 and observed as under:- 12) Before interfering with the proposed re-opening 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 implication expressed an opinion on a matter which is the basis of the alleged escapement…

Shri Vishal Jagdishbhai Mehta, Vadodara vs. The ITO, Ward-1(2)(5), Vadodara

In the result, appeal of the assessee is allowed

ITA 627/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2011-12

For Appellant: Ms. Kinjal Shah, A.RFor Respondent: Shri Vijay Kumar Singh, Sr. D.R

Section 143Section 143(3)Section 147Section 148

…2019 A.Y. 2011-12 Page No. 7 Shri Vishal Jagdishbhai Mehta vs. ITO property were within the knowledge of the assessing officer at the time of original assessment. In the case of Income Tax Officer, Ward No.62 vs. Tech Span India (P.) Ltd. and another, (2018) 6 SCC 685 (Paras 14 to 18), Hon’ble Supreme Court held that the assessing officer does not have power of review under section 147 of the Act. While passing the order the Supreme Court observed as under: 15. Section 147 of the IT Act does not allow the re-assessment of an income merely because of the fact that the assessing officer has a change of opinion wi…

DCIT 8(3)(2), Mumbai vs. Vyoman Tradelink India Pvt. Ltd.(Ealier Known As M/S. Rupee Finance and Management Pvt. Ltd.), Mumbai

In the result, the appeal filed by the revenue stands dismissed

ITA 3032/MUM/2019[2012-13]Status: DisposedITAT Mumbai29 Jun 2022AY 2012-13

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 3032/Mum/2019 (ननधधारणवर्ा / Assessment Year: 2012-13) M/S Vyoman Tradelink Dcit-8(3)(2), India Pvt. Ltd. (Earlier R. No. 615, Aayakar Known As M/S Rupee Bhavan, M. K. Road, बनाम/ Finance & Management Mumbai-400020 Pvt. Ltd.), 135, Continental Vs. Building, Dr. Annie Besant Road, Worli, Mumbai-400 018 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aabcr9194C (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri Nimesh Yadav, Ld. Dr प्रत्यथीकीओरसे/Respondent By : Shri Jay Bhansali, Ld. Ar सुनवधईकीतधरीख/ : 20.06.2022 Date Of Hearing घोर्णधकीतधरीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Revenue Against The Impugned Order Dated 05.12.2018 Passed By Ld. Cit(A)-14, Mumbai

For Appellant: Shri Nimesh Yadav, Ld. DRFor Respondent: Shri Jay Bhansali, Ld. AR

Section 14Section 143(3)Section 147Section 148Section 14ASection 151(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM, & SHRI GAGAN GOYAL, AM आयकरअपीलसं./ I.T.A. No. 3032/Mum/2019 (ननधधारणवर्ा / Assessment Year: 2012-13) M/s Vyoman Tradelink DCIT-8(3)(2), India Pvt. Ltd. (earlier R. No. 615, Aayakar known as M/s Rupee Bhavan, M. K. Road, बनाम/ Finance and Management Mumbai-400020 Pvt. Ltd.), 135, Continental Vs. Building, Dr. Annie Besant Road, Worli, Mumbai-400 018 स्थधयीलेखधसं./जीआइआरसं./ PAN No. AABCR9194C (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri Nimesh Yadav, Ld. DR प्रत्यथीकीओरसे/Respondent by : Shri Ja…

ITO, Ward-2, Perambalur vs. Shri S.B. Raja, Ariyalur

In the result, the appeal filed by the Revenue is dismissed

ITA 3189/CHNY/2019[2010-11]Status: DisposedITAT Chennai31 Jan 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 3189/Chny/2019 िनधा"रण वष" / Assessment Year: 2010-11 Income Tax Officer, Shri. S.B. Raja, Ward -2, V. No. 14, North Street, Perambalur. Soorkuzhi, Andimadam, Udayarpalayam Tulak, Ariyalur 621 801. [Pan: Anzpr 3754L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None ""यथ" क" ओर से/Respondent By : Dr. I.P. Roopa, Jcit सुनवाई क" तार"ख/Date Of Hearing : 05.01.2022 घोषणा क" तार"ख/Date Of Pronouncement : 31.01.2022

For Appellant: NoneFor Respondent: Dr. I.P. Roopa, JCIT

Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 69

…n’ble Supreme Court and the Hon’ble High Court of Madras in the case of (i) ITO vs SanjeevGhei (2019) 104 Taxmann.com 81(SC), (ii) PCIT vs Century Textiles & Industries Ltd (2018) 99 Taxmann.com 206(SC), (iii) ITO Ward No16(2) vs TechSpan India (P) Ltd (2018) 92 Taxmann.com 361(SC), (iv) Gay Travels (P) Ltd vs DCIT, (2017) 85 Taxmann.com 131 (Mad), (v) TANMAC India vs DCIT, (2017) 78 Taxmann.com 155 (Mad) and came to the conclusion that as long as assessee has given truthful disclosure of the primary facts, he cannot be hit with reopening u/s 148 of the IT Act, 1961. It is for Income Tax Department to assess or r…

Abhishek Agarwal, Nani Daman vs. ITO, Daman Ward, Daman

In the result, the appeal of the assessee is allowed

ITA 97/SRT/2018[2007-08]Status: DisposedITAT Surat06 Jan 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr.Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.97/Srt/2018 िनधा"रणवष"/Assessment Year: 2007-08 Abhishek Agarwal Vs. The Income Tax Officer, Radha Madhav Kunj, Opp. Gem Daman Ward, Daman. Plaza, College Road, Nani Daman. [Pan: Adxpa8893P अपीलाथ" /Assessee ""थ"/Respondent िनधा"रतीकीओरसे /Assessee By Shri Rasesh Shah, C.A. राज"कीओरसे /Revenue By Mrs. Anupama Singla – Sr. Dr सुनवाईकीतारीख/ Date Of Hearing: 14.10.2020 उद्घोषणाकीतारीख/Pronouncement On: 06.01.2022

Section 132Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

…nature of default or failure on the part of the Assessee. The reasons also do not explain or specify as to what is the rationale connection between the reasons to believe and the material on record. The Supreme Court in ITO v. Techspan India (P.) Ltd. [2018] 6 SCC 685 has held that "The use of the words "reason to believe" in section 147 has to be interpreted schematically as the liberal interpretation of the word would have the consequence of conferring arbitrary powers on the assessing officer who may even initiate such re-assessment proceedings merely on his change of opinion on the basis of some facts and ci…

Aktiebolaget Tetra Pak, Pune vs. Asistant Commissioner of Income Tax (Int Tax), Pune

In the result, both the appeals are allowed

ITA 265/PUN/2021[2012-13]Status: HeardITAT Pune09 Dec 2021AY 2012-13

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.265 & 211/Pun/2021 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14

Section 142(1)Section 143(3)Section 144C(1)Section 147Section 148Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘C’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.265 & 211/PUN/2021 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 Aktiebolaget Tetra Pak, Vs. ACIT (IT), Ruben Rausings Gata, Circle-1, SE 22186, Sweden Pune PAN : AALCA4391E Appellant Respondent Assessee by Shri Nikhil Pathak Revenue by Shri Rajeev Kumar Date of hearing 09-12-2021 Date of pronouncement 09-12-2021 आदेश / ORDER PER R.S.SYAL, VP : These two appeals by the assessee relate to the assessment years 2012-13 & 2013-14. Since co…

Aktiebolaget Tetra Pak, Pune vs. Asistant Commissioner of Income Tax (Int Tax), Pune

In the result, both the appeals are allowed

ITA 211/PUN/2021[2013-14]Status: HeardITAT Pune09 Dec 2021AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.265 & 211/Pun/2021 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14

Section 142(1)Section 143(3)Section 144C(1)Section 147Section 148Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘C’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.265 & 211/PUN/2021 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 Aktiebolaget Tetra Pak, Vs. ACIT (IT), Ruben Rausings Gata, Circle-1, SE 22186, Sweden Pune PAN : AALCA4391E Appellant Respondent Assessee by Shri Nikhil Pathak Revenue by Shri Rajeev Kumar Date of hearing 09-12-2021 Date of pronouncement 09-12-2021 आदेश / ORDER PER R.S.SYAL, VP : These two appeals by the assessee relate to the assessment years 2012-13 & 2013-14. Since co…

C.Selvaraj, Coimbatore vs. ACIT, Coimbatore

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

ITA 957/CHNY/2017[2006-07]Status: DisposedITAT Chennai08 Dec 2021AY 2006-07

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 957/Chny/2017 & 955/Chny/2017 िनधा"रण वष"/Assessment Year: 2006-07 Shri C. Selvaraj, The Assistant Commissioner Of 42, Sriram Avenue, Vs. Income Tax (Osd), Pappanaickenpalayam, Corporate Range – 1, Coimbatore 641 037. Chennai. [Pan:Anbps6371C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By Ms. R. Anita, Addl. Cit : सुनवाई की तारीख/ Date Of Hearing : 22.09.2021 घोषणा की तारीख /Date Of Pronouncement 08.12.2021 : आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Coimbatore Both Dated 30.01.2017 Relevant To The Assessment Year 2006-07 Challenging Jurisdiction Of The Assessing Officer In Passing Order Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 [“Act” In Short] & Confirmation Of Levy Of Penalty Under Section 271(1)(C) Of The Act.

For Appellant: Shri D. Anand, Advocate

Section 133ASection 143(3)Section 147Section 148Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी जी. मऺजुनाथा, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 957/Chny/2017 & 955/Chny/2017 िनधा"रण वष"/Assessment Year: 2006-07 Shri C. Selvaraj, The Assistant Commissioner of 42, Sriram Avenue, Vs. Income Tax (OSD), Pappanaickenpalayam, Corporate Range – 1, Coimbatore 641 037. Chennai. [PAN:ANBPS6371C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri D. Anand, Advocate ""थ" क…

C.Selvaraj, Coimbatore vs. ACIT, Coimbatore

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

ITA 955/CHNY/2017[2006-07]Status: DisposedITAT Chennai08 Dec 2021AY 2006-07

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 957/Chny/2017 & 955/Chny/2017 िनधा"रण वष"/Assessment Year: 2006-07 Shri C. Selvaraj, The Assistant Commissioner Of 42, Sriram Avenue, Vs. Income Tax (Osd), Pappanaickenpalayam, Corporate Range – 1, Coimbatore 641 037. Chennai. [Pan:Anbps6371C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By Ms. R. Anita, Addl. Cit : सुनवाई की तारीख/ Date Of Hearing : 22.09.2021 घोषणा की तारीख /Date Of Pronouncement 08.12.2021 : आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Coimbatore Both Dated 30.01.2017 Relevant To The Assessment Year 2006-07 Challenging Jurisdiction Of The Assessing Officer In Passing Order Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 [“Act” In Short] & Confirmation Of Levy Of Penalty Under Section 271(1)(C) Of The Act.

For Appellant: Shri D. Anand, Advocate

Section 133ASection 143(3)Section 147Section 148Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी जी. मऺजुनाथा, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 957/Chny/2017 & 955/Chny/2017 िनधा"रण वष"/Assessment Year: 2006-07 Shri C. Selvaraj, The Assistant Commissioner of 42, Sriram Avenue, Vs. Income Tax (OSD), Pappanaickenpalayam, Corporate Range – 1, Coimbatore 641 037. Chennai. [PAN:ANBPS6371C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri D. Anand, Advocate ""थ" क…

The Sri Kannikaparameswari Co Op Bank Limited vs. The Income Tax Officer

The appeal stands allowed

ITA/65/2017HC Karnataka23 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260ASection 80P(2)Section 80P(2)(a)

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF NOVEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE HANCHATE SANJEEVKUMAR I.T.A.No.65/2017 BETWEEN : THE SRI KANNIKAPARAMESWARI CO-OP. BANK LIMITED, REP BY ITS PRESIDENT SRI R.G.SRINIVASA MURTHY # 165/1-2, 3RD MAIN, P.J.EXTENSION, DAVANAGERE - 577 002 PAN: AADTS3885J ...APPELLANT (BY SRI V.CHANDRASHEKAR, ADV. A/W SRI BHAIRAV KUTTAIAH, ADV.) AND : THE INCOME TAX OFFICER WARD-3, SHREE TOWER, OPP: DRR POLYTECHNIC, HADADI ROAD, DAVANAGERE - 577…

Deputy Commissioner of Income Tax vs. M/S. Deepak Foods, Jalgaon

In the result, the appeal of Revenue is dismissed

ITA 201/PUN/2017[2008-09]Status: DisposedITAT Pune20 Oct 2021AY 2008-09

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviननधधारण वषा / Assessment Year : 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: Shri Deepak Garg

Section 139(1)Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ननधधारण वषा / Assessment Year : 2008-09 The Dy. Commissioner of Income Tax, Circle-1, Jalgaon .......अऩीऱधथी / Appellant बनाम / V/s. M/s. Deepak Foods, Nilon‟s House, N.H. No.6, M.J. College Road, Jalgaon – 425002 PAN: AABFD7212L ……प्रत्यथी / Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri Deepak Garg सुनवधई की तधरीख / Date of Hearing : 22-07-2021 घोषणध की तधरीख / Date of Pronouncement : 20-10-2021 आदेश / ORDER PER S.S. VISWANETHRA RAVI,…

ITO 2(1), Ujjain vs. Shri Santosh Agrawal Prop. M/S. Santosh Enterprises, Ujjain

In the result appeal of the revenue is dismissed

ITA 989/IND/2019[2010-11]Status: DisposedITAT Indore20 May 2021AY 2010-11

Bench: Hon’Ble Madhumita Royassessment Year 2010-11

Section 139(1)Section 143(3)Section 147Section 148Section 54B

…in the proceeding under Section 143(3) of the Act. In support of his argument he has relied on the judicial pronouncements in the following matter ; 3 Santosh Agrawal (i) CIT V/s Kelvinator India Ltd 320 ITR 561 (ii) ITO V/s Techspan India (P) Ltd (2018) 404 ITR 10(SC) (iii) Asteroids Trading & Investment Pvt. Ltd V/s DCIT (2009) (iv) CITV/s Usha International Ltd 348 ITR 484 (Delhi) 4. We have heard the rival submissions made by the respective parties. We have also perused the relevant materials placed on record including the order passed by the Ld. A.O under section 148 of the Act, Original Assessment…

M/S. the Karnataka State Co-Operative Apex Bank Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-5(2)(1), Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 1761/BANG/2019[2008-09]Status: DisposedITAT Bangalore08 Apr 2021AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Years 1328/Bang/2019 JCIT, M/s. Karnataka State 2016-17 Special Range-5, Bengaluru. Co-operative Apex Bank Ltd., No.1, Uthunga Pampa Mahakavi Road, Bengaluru – 560 018. PAN : AABAT 0269 J 2082/Bang/2017 M/s. Karnataka State ACIT, 2013-14 Co-operative Apex Bank Ltd., Circle – 5(2)(1), Bengaluru – 560 018. Bengaluru. PAN : AABAT 0269 J 2083/Bang/2017 -do- -do- 2014-15 2150/Bang/2017 DCIT, M/s. Karnataka State 2008-09 Circle –…

Joint Commissioner of Income Tax, Special Range - 5, Bangalore vs. M/S. the Karnataka State Co-Operative Apex Bank Limited, Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 1327/BANG/2019[2011-12]Status: DisposedITAT Bangalore08 Apr 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Years 1328/Bang/2019 JCIT, M/s. Karnataka State 2016-17 Special Range-5, Bengaluru. Co-operative Apex Bank Ltd., No.1, Uthunga Pampa Mahakavi Road, Bengaluru – 560 018. PAN : AABAT 0269 J 2082/Bang/2017 M/s. Karnataka State ACIT, 2013-14 Co-operative Apex Bank Ltd., Circle – 5(2)(1), Bengaluru – 560 018. Bengaluru. PAN : AABAT 0269 J 2083/Bang/2017 -do- -do- 2014-15 2150/Bang/2017 DCIT, M/s. Karnataka State 2008-09 Circle –…

Deputy Commissioner of Income Tax Circle-5(2)(1), Bangalore vs. M/S the Karnataka State Co-Operative Apex Bank Ltd, Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 2160/BANG/2017[2014-15]Status: DisposedITAT Bangalore08 Apr 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Years 1328/Bang/2019 JCIT, M/s. Karnataka State 2016-17 Special Range-5, Bengaluru. Co-operative Apex Bank Ltd., No.1, Uthunga Pampa Mahakavi Road, Bengaluru – 560 018. PAN : AABAT 0269 J 2082/Bang/2017 M/s. Karnataka State ACIT, 2013-14 Co-operative Apex Bank Ltd., Circle – 5(2)(1), Bengaluru – 560 018. Bengaluru. PAN : AABAT 0269 J 2083/Bang/2017 -do- -do- 2014-15 2150/Bang/2017 DCIT, M/s. Karnataka State 2008-09 Circle –…

Deputy Commissioner of Income Tax Circle-5(2)(1), Bangalore vs. M/S the Karnataka State Co-Operative Apex Bank Ltd, Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 2150/BANG/2017[2008-09]Status: DisposedITAT Bangalore08 Apr 2021AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Years 1328/Bang/2019 JCIT, M/s. Karnataka State 2016-17 Special Range-5, Bengaluru. Co-operative Apex Bank Ltd., No.1, Uthunga Pampa Mahakavi Road, Bengaluru – 560 018. PAN : AABAT 0269 J 2082/Bang/2017 M/s. Karnataka State ACIT, 2013-14 Co-operative Apex Bank Ltd., Circle – 5(2)(1), Bengaluru – 560 018. Bengaluru. PAN : AABAT 0269 J 2083/Bang/2017 -do- -do- 2014-15 2150/Bang/2017 DCIT, M/s. Karnataka State 2008-09 Circle –…

Karnataka State Co-Operative Apex Bank Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-5(2)(1), Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 2082/BANG/2017[2013-14]Status: DisposedITAT Bangalore08 Apr 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Years 1328/Bang/2019 JCIT, M/s. Karnataka State 2016-17 Special Range-5, Bengaluru. Co-operative Apex Bank Ltd., No.1, Uthunga Pampa Mahakavi Road, Bengaluru – 560 018. PAN : AABAT 0269 J 2082/Bang/2017 M/s. Karnataka State ACIT, 2013-14 Co-operative Apex Bank Ltd., Circle – 5(2)(1), Bengaluru – 560 018. Bengaluru. PAN : AABAT 0269 J 2083/Bang/2017 -do- -do- 2014-15 2150/Bang/2017 DCIT, M/s. Karnataka State 2008-09 Circle –…

M/S J P Distilleries Private Limited, Bangalore vs. The Income Tax Officer Ward-4(1)(1), Bangalore

In the result appeal filed by assessee stands allowed

ITA 51/BANG/2019[2011-12]Status: DisposedITAT Bangalore08 Mar 2021AY 2011-12

Bench: Shri. B.R Baskaran & Smt. Beena Pillaiassessment Year : 2013-14

For Appellant: Shri C Ramesh, C.AFor Respondent: Shri Kannan Narayanan, JCIT

Section 143(3)Section 147Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 M/s J.P Distilleries Pvt. Ltd., The Income-Tax Officer, No.219/11, J.P Corp, Ward-4(1)(1), Bellary Road, Bengaluru. Sadashivanagar, Vs. Benga,luru-560 080. PAN – AAACJ 3609 H APPELLANT RESPONDENT Assessee by : Shri C Ramesh, C.A Revenue by : Shri Kannan Narayanan, JCIT (DR) Date of Hearing : 18-02-2021 Date of Pronouncement : 08-03-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 22/…

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 7277/MUM/2019[2013-14]Status: DisposedITAT Mumbai29 Oct 2020AY 2013-14

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R

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

…ot even aware that a scrutiny assessment has been made on an earlier occasion in the case of the assessee. The ld AR relied on the following decisions: Kelvinator of India Ltd – 320 ITR 561 (SC) Kelvinator of India Ltd – 256 ITR 1 (Del) TechSpan India P Ltd – 404 ITR 10 (SC) Century Textile & Industries Ltd – 99 taxmann.com 206 (SC) dismissing SLP against 99 taxmann.com 205 (Bom) Orient News Prints Ltd – 100 taxmann.com 69 (SC) dismissing SLP against 78 taxmann.com 108 (Guj) / 393 ITR 527 (Guj) ICICI Home Finance Co Ltd – 210 Taxman 67 (Bom),Usha International Ltd – 348 ITR 485 (Del FB) 8.1. Then second plea tak…

DCIT Central Circle-7(4), Mumbai vs. M/S Wellknown Polysters Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 1388/MUM/2019[2014-15]Status: DisposedITAT Mumbai29 Oct 2020AY 2014-15

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R

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

…ot even aware that a scrutiny assessment has been made on an earlier occasion in the case of the assessee. The ld AR relied on the following decisions: Kelvinator of India Ltd – 320 ITR 561 (SC) Kelvinator of India Ltd – 256 ITR 1 (Del) TechSpan India P Ltd – 404 ITR 10 (SC) Century Textile & Industries Ltd – 99 taxmann.com 206 (SC) dismissing SLP against 99 taxmann.com 205 (Bom) Orient News Prints Ltd – 100 taxmann.com 69 (SC) dismissing SLP against 78 taxmann.com 108 (Guj) / 393 ITR 527 (Guj) ICICI Home Finance Co Ltd – 210 Taxman 67 (Bom),Usha International Ltd – 348 ITR 485 (Del FB) 8.1. Then second plea tak…

ITO v. TechSpan India (P) Ltd.

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

Also referred to as

Sections most often in play

Issues it is cited on

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

ACIT, Ncc-22, Chennai vs. Smt. Rajeswari Kumar, Chennai

Shri Vishal Jagdishbhai Mehta, Vadodara vs. The ITO, Ward-1(2)(5), Vadodara

DCIT 8(3)(2), Mumbai vs. Vyoman Tradelink India Pvt. Ltd.(Ealier Known As M/S. Rupee Finance and Management Pvt. Ltd.), Mumbai

ITO, Ward-2, Perambalur vs. Shri S.B. Raja, Ariyalur

Abhishek Agarwal, Nani Daman vs. ITO, Daman Ward, Daman

Aktiebolaget Tetra Pak, Pune vs. Asistant Commissioner of Income Tax (Int Tax), Pune

Aktiebolaget Tetra Pak, Pune vs. Asistant Commissioner of Income Tax (Int Tax), Pune

C.Selvaraj, Coimbatore vs. ACIT, Coimbatore

C.Selvaraj, Coimbatore vs. ACIT, Coimbatore

The Sri Kannikaparameswari Co Op Bank Limited vs. The Income Tax Officer

Deputy Commissioner of Income Tax vs. M/S. Deepak Foods, Jalgaon

ITO 2(1), Ujjain vs. Shri Santosh Agrawal Prop. M/S. Santosh Enterprises, Ujjain

M/S. the Karnataka State Co-Operative Apex Bank Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-5(2)(1), Bangalore

Joint Commissioner of Income Tax, Special Range - 5, Bangalore vs. M/S. the Karnataka State Co-Operative Apex Bank Limited, Bangalore

Deputy Commissioner of Income Tax Circle-5(2)(1), Bangalore vs. M/S the Karnataka State Co-Operative Apex Bank Ltd, Bangalore

Deputy Commissioner of Income Tax Circle-5(2)(1), Bangalore vs. M/S the Karnataka State Co-Operative Apex Bank Ltd, Bangalore

Karnataka State Co-Operative Apex Bank Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-5(2)(1), Bangalore

M/S J P Distilleries Private Limited, Bangalore vs. The Income Tax Officer Ward-4(1)(1), Bangalore

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

DCIT Central Circle-7(4), Mumbai vs. M/S Wellknown Polysters Ltd., Mumbai