Jai Hotels Co. Limited v. Asst. DIT

24 DTR 37High Court2009#7347 most cited

What is Jai Hotels Co. Limited v. Asst. DIT authority for?

Reopening an assessment based solely on a change of opinion, without new material indicating escapement of income, is invalid and initiated without "reason to believe" as required by Section 147/148.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Also referred to as

Jai Hotels Co. Limited v. Asst. DIT · Section 147 · Section 148 · reopening assessment · change of opinion · no new material · reason to believe · escapement of income · Delhi High Court

Judgments citing Jai Hotels Co. Limited v. Asst. DIT

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

…Delhi); 30 DTR (Delhi) 25, ii) Northern Strips Ltd. And Anr. Vs. Income-tax Officer (2009) 31 DTR (Delhi) 225: (2010) 186 Taxman 360, iii) JSRS Udyog Ltd. Vs. Income-tax Officer (2009) 313 INCOME TAX RETURN 321 (Delhi), iv) Jai Hotels Co. Ltd. Vs. ACIT (2009) 24 DTR 37; 184 Taxman 1 (Delhi) and v) CIT Vs. Eicher Ltd. (2011) 239 CTR (Delhi) 65 Page 2 of 7 I.T.A. No.: 398/KOL/2024 Assessment Year: 2013-14 Big Boss Foods Pvt. Ltd. vi) German Remedies Ltd. Vs. DCIT (2006) 285 INCOME TAX RETURN 26 vii) Asteriods Trading and Investment (P) Ltd. Vs. DCIT (2009) 308 ITR 190 (Bombay) In all the decisions it has been held…

ITO Ward-7(2), Jaipur, Ward-7(2) vs. M/S. Silvex & Company G-1/35 to 37, 47, 48 Epip, Jewellery Zone, Sitapura Industrial Area, Jaipur

In the result, the appeal of the assessee is allowed and cross appeal of the Revenue is dismissed

ITA 845/JPR/2019[2012-13]Status: DisposedITAT Jaipur28 Oct 2022AY 2012-13
For Appellant: Shri Manish Agarwal(C.A.)For Respondent: Shri P.R. Meena (CIT) a
Section 143(3)Section 145(3)Section 147Section 148Section 250

…open the assessment under section 147 provided there is tangible material to come to the conclusion that there is escapement of income from assessment reasons must have a live link with the formation of the belief. Jai Hotels Co. Limited Vs. Asst. DIT, (2009) 24 DTR 37 (Del): The Delhi High Court has held that there being no new material in the hands of the Revenue leading to view that there was reason to believe that income had escaped assessment, the case is a classic instance of a change of opinion. The High Court further observed that when copies of statement of income, trading account, profit and loss accoun…

M/S. Silvex & Company India Ltd., Jaipur vs. ITO Ward-7(4), Jaipur

In the result, the appeal of the assessee is allowed and cross appeal of the Revenue is dismissed

ITA 834/JPR/2019[2012-13]Status: DisposedITAT Jaipur28 Oct 2022AY 2012-13
For Appellant: Shri Manish Agarwal(C.A.)For Respondent: Shri P.R. Meena (CIT) a
Section 143(3)Section 145(3)Section 147Section 148Section 250

…open the assessment under section 147 provided there is tangible material to come to the conclusion that there is escapement of income from assessment reasons must have a live link with the formation of the belief. Jai Hotels Co. Limited Vs. Asst. DIT, (2009) 24 DTR 37 (Del): The Delhi High Court has held that there being no new material in the hands of the Revenue leading to view that there was reason to believe that income had escaped assessment, the case is a classic instance of a change of opinion. The High Court further observed that when copies of statement of income, trading account, profit and loss accoun…

Asst. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Abir Infrastructure Private Limited, Hyderabad

In the result, the appeal of the revenue is dismissed in above terms

ITA 2068/HYD/2018[2010-11]Status: DisposedITAT Hyderabad11 Jun 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Asst. Commissioner Of Vs. Abir Infrastructure Pvt. Income-Tax, Ltd., Hyderabad. Central Circle – 1(3), Hyderabad. Pan – Aafc3608N (Appellant) (Respondent)

For Appellant: Shri H. SrinivasuluFor Respondent: Shri M. Dayasagar
Section 143(3)Section 147Section 148

…ence from which the Assessing Officer could have, with due diligence, discovered the material evidence does not necessarily amount to a disclosure within the meaning of the proviso to Section 147 of the Act. (3) In Jai Hotels Co. Limited Vs. Asst. DIT, (2009) 24 DTR 37 (Del), the Delhi High Court has held that there being no new material in the hands of the Revenue leading to view that there was reason to believe that income had escaped assessment, the case is a classic instance of a change of opinion. The High Court further observed that when copies of statement of income, trading account, profit and loss accoun…

Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad vs. Andhra Bank, Hyderabad

In the result appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 315/HYD/2019[2010-11]Status: DisposedITAT Hyderabad20 May 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Union Bank Of India, Vs. Dy. Commissioner Of (Erstwhile Andhra Income-Tax, Bank), Hyderabad. Circle – 1(1), Hyderabad. Pan – Aabca 7375C (Appellants) (Respondent) Assessment Year: 2010-11 Dy. Commissioner Of Vs. Union Bank Of India, Income-Tax, (Erstwhile Andhra Circle – 1(1), Bank), Hyderabad. Hyderabad Pan – Aabca 7375C

For Appellant: Shri S. AnanthamFor Respondent: Smt. Amisha S. Gupt
Section 143Section 143(3)Section 147Section 148Section 36

…ence from which the Assessing Officer could have, with due diligence, discovered the material evidence does not necessarily amount to a disclosure within the meaning of the proviso to Section 147 of the Act. (3) In Jai Hotels Co. Limited Vs. Asst. DIT, (2009) 24 DTR 37 (Del), the Delhi High Court has held that there being no new material in the hands of the Revenue leading to view that there was reason to believe that income had escaped assessment, the case is a classic instance of a change of opinion. The High Court further observed that when copies of statement of income, trading account, profit and loss accoun…

Union Bank of India (Erstwhile-Andhra Bank), Mumbai vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

In the result appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 192/HYD/2019[2010-11]Status: DisposedITAT Hyderabad20 May 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Union Bank Of India, Vs. Dy. Commissioner Of (Erstwhile Andhra Income-Tax, Bank), Hyderabad. Circle – 1(1), Hyderabad. Pan – Aabca 7375C (Appellants) (Respondent) Assessment Year: 2010-11 Dy. Commissioner Of Vs. Union Bank Of India, Income-Tax, (Erstwhile Andhra Circle – 1(1), Bank), Hyderabad. Hyderabad Pan – Aabca 7375C

For Appellant: Shri S. AnanthamFor Respondent: Smt. Amisha S. Gupt
Section 143Section 143(3)Section 147Section 148Section 36

…ence from which the Assessing Officer could have, with due diligence, discovered the material evidence does not necessarily amount to a disclosure within the meaning of the proviso to Section 147 of the Act. (3) In Jai Hotels Co. Limited Vs. Asst. DIT, (2009) 24 DTR 37 (Del), the Delhi High Court has held that there being no new material in the hands of the Revenue leading to view that there was reason to believe that income had escaped assessment, the case is a classic instance of a change of opinion. The High Court further observed that when copies of statement of income, trading account, profit and loss accoun…

DCIT, Circle- 62(1), New Delhi vs. Paveljeet Singh Ruppal, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1449/DEL/2018[2008-09]Status: DisposedITAT Delhi17 May 2021AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri Govind Singhal, Sr.D.RFor Respondent: Shri Kapil Goel, Adv
Section 143(3)Section 147Section 148Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.1449/DEL/2018 Assessment Year: 2008-09 DCIT, Circle-62(1), Vs. Paveljeet Singh Ruppal, New Delhi. 89, Lok Nayak Apartment, Sector-9, Rohini Delhi. TAN/PAN: ADMPR6978F (Appellant) (Respondent) Assessee by: Shri Govind Singhal, Sr.D.R Respondent by: Shri Kapil Goel, Adv. Date of hearing: 17 02 2021 Date of pronouncement: 17 05 2021 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeal has been filed by the Revenue against the impugned order dated 14.12.2017…

Urvish B. Mehta, Mumbai vs. ITO 25 (3)(4), Mumbai

In the result, appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 2259/MUM/2016[2009-10]Status: DisposedITAT Mumbai10 Oct 2018AY 2009-10

Bench: Shri Mahavir Singh, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Sashi TulsiyanFor Respondent: Shri D.G. Pansari
Section 143Section 143(3)Section 147Section 148Section 69C

…e garb of reopening. The ld.AR strongly relied on the series of decisions in defense of his argument: - a. CIT v. Kelvinator India [320 ITR 561 (SC)] b. Cartini India Ltd. v. Addl. CIT [(2009) 314 ITR 275 (Bom).] c. Jal Hotels Co. Limited v. Asst. DIT [(2009) 24 DTR 37 (Del.)] (18) Therefore, the Learned Counsel for the assessee submitted that even on the ground of change of opinion the reopening of assessment is bad in law and void ab-initio. (19) Lastly the Ld.AR argued that there is no live link to the material relied upon by the Assessing Officer for reopening of the case of the appellant. The Ld.AR submitte…

ITO 33(3)(3), Mumbai vs. Urvish B. Mehta, Mumbai

In the result, appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 1352/MUM/2016[2009-10]Status: DisposedITAT Mumbai10 Oct 2018AY 2009-10

Bench: Shri Mahavir Singh, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Sashi TulsiyanFor Respondent: Shri D.G. Pansari
Section 143Section 143(3)Section 147Section 148Section 69C

…e garb of reopening. The ld.AR strongly relied on the series of decisions in defense of his argument: - a. CIT v. Kelvinator India [320 ITR 561 (SC)] b. Cartini India Ltd. v. Addl. CIT [(2009) 314 ITR 275 (Bom).] c. Jal Hotels Co. Limited v. Asst. DIT [(2009) 24 DTR 37 (Del.)] (18) Therefore, the Learned Counsel for the assessee submitted that even on the ground of change of opinion the reopening of assessment is bad in law and void ab-initio. (19) Lastly the Ld.AR argued that there is no live link to the material relied upon by the Assessing Officer for reopening of the case of the appellant. The Ld.AR submitte…

Sunil Vishram Chawda, Hyd, Hyderabad vs. DCIT, Circle-14(1), Hyd, Hyderabad

In the result, all the appeals under consideration are allowed

ITA 1433/HYD/2015[2012-13]Status: DisposedITAT Hyderabad25 May 2018AY 2012-13

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…ence from which the Assessing Officer could have, with due diligence, discovered the material evidence does not necessarily amount to a disclosure within the meaning of the proviso to Section 147 of the Act. (3) In Jai Hotels Co. Limited Vs. Asst. DIT, (2009) 24 DTR 37 (Del), the Delhi High Court has held that there being no new material in the hands of the Revenue leading to view that there was reason to believe that income had escaped assessment, the case is a classic instance of a change of opinion. The High Court further observed that when copies of statement of income, trading account, profit and loss accoun…

Sunil Vishram Chawda, Hyd, Hyderabad vs. CIT (OSD), Range-10, Hyd, Hyderabad

In the result, all the appeals under consideration are allowed

ITA 1432/HYD/2015[2011-12]Status: DisposedITAT Hyderabad25 May 2018AY 2011-12

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…ence from which the Assessing Officer could have, with due diligence, discovered the material evidence does not necessarily amount to a disclosure within the meaning of the proviso to Section 147 of the Act. (3) In Jai Hotels Co. Limited Vs. Asst. DIT, (2009) 24 DTR 37 (Del), the Delhi High Court has held that there being no new material in the hands of the Revenue leading to view that there was reason to believe that income had escaped assessment, the case is a classic instance of a change of opinion. The High Court further observed that when copies of statement of income, trading account, profit and loss accoun…

Sunil Vishram Chawda, Hyd, Hyderabad vs. ACIT, Circle-10(1), Hyd, Hyderabad

In the result, all the appeals under consideration are allowed

ITA 1431/HYD/2015[2010-11]Status: DisposedITAT Hyderabad25 May 2018AY 2010-11

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…ence from which the Assessing Officer could have, with due diligence, discovered the material evidence does not necessarily amount to a disclosure within the meaning of the proviso to Section 147 of the Act. (3) In Jai Hotels Co. Limited Vs. Asst. DIT, (2009) 24 DTR 37 (Del), the Delhi High Court has held that there being no new material in the hands of the Revenue leading to view that there was reason to believe that income had escaped assessment, the case is a classic instance of a change of opinion. The High Court further observed that when copies of statement of income, trading account, profit and loss accoun…

Sunil Vishram Chawda, Hyd, Hyderabad vs. ACIT, Circle-10(1), Hyd, Hyderabad

In the result, all the appeals under consideration are allowed

ITA 1430/HYD/2015[2009-10]Status: DisposedITAT Hyderabad25 May 2018AY 2009-10

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…ence from which the Assessing Officer could have, with due diligence, discovered the material evidence does not necessarily amount to a disclosure within the meaning of the proviso to Section 147 of the Act. (3) In Jai Hotels Co. Limited Vs. Asst. DIT, (2009) 24 DTR 37 (Del), the Delhi High Court has held that there being no new material in the hands of the Revenue leading to view that there was reason to believe that income had escaped assessment, the case is a classic instance of a change of opinion. The High Court further observed that when copies of statement of income, trading account, profit and loss accoun…

Nirmala Agarwal, Jaipur vs. ACIT, Jaipur

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

ITA 996/JPR/2016[2008-09]Status: DisposedITAT Jaipur06 Apr 2018AY 2008-09
For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri J.C. Kulhari (JCIT)
Section 132(4)Section 143(3)Section 145(3)Section 148

…open the assessment under section 147 provided there is tangible material to come to the conclusion that there is escapement of income from assessment reasons must have a live link with the formation of the belief Jai Hotels Co. Limited Vs. Asst. DIT, (2009) 24 DTR 37 (Del): The Delhi High Court has held that there being no new material in the hands of the Revenue leading to view that there was reason to believe that income had escaped assessment, the case is a classic instance of a change of opinion. The High Court further observed that when copies of statement of income, trading account, profit and loss accou…

Nirmala Agarwal, Jaipur vs. ACIT, Jaipur

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

ITA 995/JPR/2016[2007-08]Status: DisposedITAT Jaipur06 Apr 2018AY 2007-08
For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri J.C. Kulhari (JCIT)
Section 132(4)Section 143(3)Section 145(3)Section 148

…open the assessment under section 147 provided there is tangible material to come to the conclusion that there is escapement of income from assessment reasons must have a live link with the formation of the belief Jai Hotels Co. Limited Vs. Asst. DIT, (2009) 24 DTR 37 (Del): The Delhi High Court has held that there being no new material in the hands of the Revenue leading to view that there was reason to believe that income had escaped assessment, the case is a classic instance of a change of opinion. The High Court further observed that when copies of statement of income, trading account, profit and loss accou…

Jai Hotels Co. Limited v. Asst. DIT (24 DTR 37) — Cited in 15 Judgments | BharatTax