Jagdishbhai Nanubhai Tekrawala (2008) 12 DTR (Guj) 270, 5.5 In Vareli Weavers Pvt. Ltd. v. DCIT

240 ITR 77High Court1999#23897 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 151 Section 40(a)(ia)Section 9(1)(vii)

Judgments citing Jagdishbhai Nanubhai Tekrawala (2008) 12 DTR (Guj) 270, 5.5 In Vareli Weavers Pvt. Ltd. v. DCIT

DCIT CC 4 2 Mumbai, Mumbai vs. Red Chillies Entertainments Pvt. Ltd., Mumbai

In the result, appeal filed by the Revenue is dismissed and Cross Objection filed by the assessee is allowed

ITA 5831/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Feb 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 143(3)Section 147Section 148Section 151Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER DCIT CC 4(2), Mumbai Vs. Red Chillies Entertainment Pvt. Ltd., Plot No.612, Backstage, Junction of Ramakrishna Mission Road & 15th Road Santacruz (W) Mumbai- 400 054 PAN/GIR No.AACCR2518P (Appellant) .. (Respondent) CO No.290/Mum/2024 (Arising out of ITA No.5831/Mum/2024) (Assessment Year :2012-13) Red Chillies Entertainment Vs. DCIT CC 4(2), Mumbai Pvt. Ltd., Plot No.612, Backstage, Junction of Ramakrishna Mission Road & 15th Road Santacruz (W) Mumbai- 400 054 PAN/GIR No. AACCR…

Big Boss Foods Pvt. Ltd., Burdwan vs. ACIT, Cir. 1, Burdwan

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

ITA 398/KOL/2024[2013-14]Status: DisposedITAT Kolkata11 Sept 2024AY 2013-14

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 143(3)Section 147Section 148Section 151(1)Section 250Section 40

…ent year, that would not confer any jurisdiction on the AO to issue notice u/s 148 of the Act. Similar view was taken in ACIT vs. Jagdishbhai Nanubhai Tekrawala (2008) 12 DTR (Guj) 270, 11 ITA no.4033/Del./2011 7.5 In Vareli W eavers Pvt. Ltd. vs. DCIT (1999) 240 ITR 77 (Guj) also notices under section 148 read with section 147 of the Act were quashed by the Hon'ble High Court, there being no whisper in the reasons recorded by the AO about failure on the part of the assessee to disclose truly and fully all material facts.” 2.6. In CIT vs. DCM Ltd., (2009) 24 DTR(Del.) 72, Hon'ble jurisdictional High Court found a…

The Commissioner of Income Tax-IV vs. M/s. Meghadoot Drillers

ITTA/473/2011HC Telangana31 Jan 2012

Section 133ASection 139Section 145(3)Section 147

…ed by Hon'ble High Courts are reported in case of Indian Farmers Fertilizers Co-op. Ltd., 171 Taxman 379 (Del.), in case of Tanna Builders Pvt. Ltd. 283 ITR 448(Bom.), in case of K.C.P. Ltd. 146 ITR 284(AP), in case of Vareli Weavers Pvt. Ltd., 240 ITR 77 (Guj.) etc. therefore, without going into detail further, we hold that reopening of assessment was bad in law as the same was reopened after expiry of four years as the original assessment was completed under section 143(3) of the Act, that too without bringing any material on record that any income has escaped assessment on account…