Which sections of the Income Tax Act does Jashan Textile Mills (P) Ltd. v. Deputy Commissioner of Income Tax come up under?

It is most often cited in judgments turning on Section 127, Section 132, Section 143(3), Section 147, Section 148, Section 148A.

Jashan Textile Mills (P) Ltd. v. Deputy Commissioner of Income Tax (284 ITR 542)

Q: What is Jashan Textile Mills (P) Ltd. v. Deputy Commissioner of Income Tax authority for?

Reopening an assessment after four years solely on materials already on record, without alleging failure by the assessee to disclose fully and truly all material facts, cannot be sustained.

Q: How many judgments cite Jashan Textile Mills (P) Ltd. v. Deputy Commissioner of Income Tax?

30 judgments on BharatTax cite Jashan Textile Mills (P) Ltd. v. Deputy Commissioner of Income Tax (284 ITR 542), spanning 2017 to 2025.

VAMA INTERNATIONAL,MUMBAI vs. ACIT 22(3), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 5456/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Dec 2025AY 2012-13

For Appellant: \nShri Dharan Gandhi, ARFor Respondent: \nMs. Kavitha Kaushik, (Sr. DR)

Section 143(1)Section 147Section 148

…arent and obvious\nthat to soy that the AO has not formed an opinion would be contrary and\nopposed to normal human conduct.\nPage | 11\nITA No. 5456/Mum/2025\nΑ.Υ. 2012-13\nVama International\n6.3 Further, in the case of Jashan Textile Mills (P) Ltd,\n(2006) 284 ITR 542 (Bom) wherein it has been held that reopening\nof assessment after expiry of four years solely based on materials already\non record in the absence of any allegation of failure on the part of the\nassessee to disclose fully and truly all material facts cannot be sustained.\nIt was further held that reassessment cannot be made beyond four years\nf…

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

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

ITA 770/JPR/2023[2013-14]Status: DisposedITAT Jaipur08 Feb 2024AY 2013-14

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

For Appellant: Shri Mayank Taparia (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT) a

Section 127Section 127(1)Section 132Section 147Section 148Section 148ASection 151Section 153C

…id deductions in assessment - Whether, on facts, condition precedent to a valid exercise of power to reopen assessment beyond period of four years from end of relevant assessment year was satisfied - Held, no. > Jashan Textile Mills P. Ltd. Vs. DCIT (Bom HC) 284 ITR 542 (2006) : Section 147, read with section 143, of the Income-tax Act, 1961 - Income escaping assessment - Non-disclosure & primary facts - Assessment year 1999-2000 - Subsequent to completion of assessment under section 143(3), Assessing Officer after expiry of four years from end of relevant assessment year issued notice under section 148 on groun…

D.C.I.T.,CENTRAL CIRCLE-2(4), ROOM NO. 802, 8TH , MUMBAI vs. M/S. KAPSTONE CONSTRUCTION PVT. LTD, MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1525/MUM/2021[2011-12]Status: DisposedITAT Mumbai23 Feb 2023AY 2011-12

Bench: Shri Vikas Awasthy () & Shri Amarjit Singh ()

Section 143(2)Section 40A(2)

…1 Kapstone Construction Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) ITA No. 1848/Mum/2020 - A.Y. 2013-14 ITA No. 1454/Mum/2021 - A.Y. 2011-12 C.O. No.79/Mum/2022 (Arising out of ITA No.120/Mum/2021) (Assessment Year 2014-15) M/s Kapstone Construction Pvt Ltd vs Deputy Commissioner of Income- 702, Natraj, M.V. Road Junction, W.E. tax, Central Circle-2(4), Mumbai Room No.802, 8th Floor, Old CGO Highway, Andheri (E), Mumbai-400 069 PAN : AACCK3513F Annex Bldg, M.K. Road, Mumbai- 400 020 APPELLANT/CROSS…

DY CIT, CC-2(4), MUMBAI vs. M/S KAPSTONE CONSTRUCTION P. LTD., MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 120/MUM/2021[2014-15]Status: DisposedITAT Mumbai23 Feb 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Shri Amarjit Singh ()

Section 143(2)Section 40A(2)

…1 Kapstone Construction Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) ITA No. 1848/Mum/2020 - A.Y. 2013-14 ITA No. 1454/Mum/2021 - A.Y. 2011-12 C.O. No.79/Mum/2022 (Arising out of ITA No.120/Mum/2021) (Assessment Year 2014-15) M/s Kapstone Construction Pvt Ltd vs Deputy Commissioner of Income- 702, Natraj, M.V. Road Junction, W.E. tax, Central Circle-2(4), Mumbai Room No.802, 8th Floor, Old CGO Highway, Andheri (E), Mumbai-400 069 PAN : AACCK3513F Annex Bldg, M.K. Road, Mumbai- 400 020 APPELLANT/CROSS…

DY CIT, CC-2(4), MUMBAI vs. M/S KAPSTONE CONSTRUCTION P. LTD., MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 119/MUM/2021[2013-14]Status: DisposedITAT Mumbai23 Feb 2023AY 2013-14

Bench: Shri Vikas Awasthy () & Shri Amarjit Singh ()

Section 143(2)Section 40A(2)

…1 Kapstone Construction Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) ITA No. 1848/Mum/2020 - A.Y. 2013-14 ITA No. 1454/Mum/2021 - A.Y. 2011-12 C.O. No.79/Mum/2022 (Arising out of ITA No.120/Mum/2021) (Assessment Year 2014-15) M/s Kapstone Construction Pvt Ltd vs Deputy Commissioner of Income- 702, Natraj, M.V. Road Junction, W.E. tax, Central Circle-2(4), Mumbai Room No.802, 8th Floor, Old CGO Highway, Andheri (E), Mumbai-400 069 PAN : AACCK3513F Annex Bldg, M.K. Road, Mumbai- 400 020 APPELLANT/CROSS…

KEPSTONE CONSRUCTION P. LTD.,MUMBAI vs. DY CIT, CENTRAL CIRCLE-2(4), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1848/MUM/2020[2013-14]Status: DisposedITAT Mumbai23 Feb 2023AY 2013-14

Bench: Shri Vikas Awasthy () & Shri Amarjit Singh ()

Section 143(2)Section 40A(2)

…1 Kapstone Construction Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) ITA No. 1848/Mum/2020 - A.Y. 2013-14 ITA No. 1454/Mum/2021 - A.Y. 2011-12 C.O. No.79/Mum/2022 (Arising out of ITA No.120/Mum/2021) (Assessment Year 2014-15) M/s Kapstone Construction Pvt Ltd vs Deputy Commissioner of Income- 702, Natraj, M.V. Road Junction, W.E. tax, Central Circle-2(4), Mumbai Room No.802, 8th Floor, Old CGO Highway, Andheri (E), Mumbai-400 069 PAN : AACCK3513F Annex Bldg, M.K. Road, Mumbai- 400 020 APPELLANT/CROSS…

P & C CONSTRUCTION P. LTD.,ERODE vs. ACIT, ERODE

In the result, the appeals filed by the assessee in ITA Nos

ITA 3243/CHNY/2016[2008-09]Status: DisposedITAT Chennai31 May 2022AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.3242 & 3243/Chny/2016 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 M/S.P & C Constructions (P) Ltd., V. The Asst. Commissioner Of No.140, P & C Towers, Income Tax, Perundurai Road, Range-I, Erode-638 011. Erode [Pan: Aabcp 2483 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.B.Parthasarathy, Adv. ""यथ" क" ओर से /Respondent By : Ms.M.S.Deeptha, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.05.2022 घोषणा क" तारीख /Date Of Pronouncement : 31.05.2022

For Respondent: Ms.M.S.Deeptha, JCIT

Section 143(2)Section 143(3)Section 148Section 194Section 40a

…eason validly was recorded by a.o., before initiation, the reopening itself is void-ab-initio as struck by the concept of limitation (Hon'ble High Court of Madras in case of Eco Media(P)Ltd. And Hon'ble ITAT Lucknow in case of Rupani Products and citations in 284 ITR 542 (Bom),287 ITR 494 (Bom), 264 ITR 566 SC). iii) Since re-opening of assessment started subsequent to completion of assessment made u/s143(3) of the IT. Act, notice u/s.143(2) ought to have been issued which the a.o. fatally failed. The a.o. invoked both section 143(3) and section 147 of the LT. Act, which is also null and void. 5. That the Ld. F…

P & C CONSTRUCTION P. LTD.,ERODE vs. ACIT, ERODE

In the result, the appeals filed by the assessee in ITA Nos

ITA 3242/CHNY/2016[2007-08]Status: DisposedITAT Chennai31 May 2022AY 2007-08

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.3242 & 3243/Chny/2016 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 M/S.P & C Constructions (P) Ltd., V. The Asst. Commissioner Of No.140, P & C Towers, Income Tax, Perundurai Road, Range-I, Erode-638 011. Erode [Pan: Aabcp 2483 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.B.Parthasarathy, Adv. ""यथ" क" ओर से /Respondent By : Ms.M.S.Deeptha, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.05.2022 घोषणा क" तारीख /Date Of Pronouncement : 31.05.2022

For Respondent: Ms.M.S.Deeptha, JCIT

Section 143(2)Section 143(3)Section 148Section 194Section 40a

…eason validly was recorded by a.o., before initiation, the reopening itself is void-ab-initio as struck by the concept of limitation (Hon'ble High Court of Madras in case of Eco Media(P)Ltd. And Hon'ble ITAT Lucknow in case of Rupani Products and citations in 284 ITR 542 (Bom),287 ITR 494 (Bom), 264 ITR 566 SC). iii) Since re-opening of assessment started subsequent to completion of assessment made u/s143(3) of the IT. Act, notice u/s.143(2) ought to have been issued which the a.o. fatally failed. The a.o. invoked both section 143(3) and section 147 of the LT. Act, which is also null and void. 5. That the Ld. F…

M/S. GYANSHANKAR INVESTMENT & TRADING CO. P. LTD.(BEFORE AMALGAMATION M/S. STELLAR CREDIT& E-TRADING P. LTD),MUMBAI vs. THE DCIT CIRCLE-7(1)(1), , MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1584/MUM/2020[2012-13]Status: DisposedITAT Mumbai29 Oct 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaleassessment Year: 2012-13

For Appellant: Shri Vishnu Agarwal, A.RFor Respondent: Shri Salil Mishra, D.R

Section 143(2)Section 147Section 148Section 68

…ssible under the Act. The case of the assessee is covered by a plethora of judgments namely; > CIT vs Kelvinator of India (2010) 187 Taxman 312 (SC) > Aventies Pharma Ltd vs. ACIT (2010) 323 ITR 570 (Bom- HC) > Jashan Textile Mills (P.) Ltd. v. Dy. CIT [2006] 284 ITR 542/[2007] 164 Taxman 243 (Bom). > German Remedies Ltd. v. Dy. CIT [2006] 287 ITR 494/152 Taxman 269 (Bom) > CIT vs. Former Finance (2003) 264 ITR 566 (SC) > Balakrishna Hiralal Wani vs. ITO (2010) 321 ITR 519 (Bom.) > CIT vs Purolator India Ltd ITA No. 489 of 2011 (Delhi HC) 13. Similarly, the reopening has been made after a period of four year fro…

NITAN CHHATWAL,MUMBAI vs. DCIT CC -5(4), MUMBAI

In the result, the appeal of the assessee in ITA

ITA 6422/MUM/2019[2011-12]Status: DisposedITAT Mumbai25 Oct 2021AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Ravish Sood, Jm

For Appellant: Shri Rahul RamanFor Respondent: Shri Mani Jain

Section 132Section 143(3)Section 147Section 148Section 148(2)Section 14A

…basis that the consent terms were not before the A.O. is against the provisions of the Act. The ld. AR in defence of the arguments relied on the decision of the Hon’ble Jurisdictional High Court in the case of Jashan Textile Mills Pvt. Ltd. vs. Dy. CIT [2006] 284 ITR 542 (Bom) and German Remedies Ltd. vs. Dy. CIT [2006] 287 ITR 494 (Bom). Arguing on the second reason recorded by the AO for re-opening the assessment qua violation of section 50C of the Act in respect of land sold by the assesse, the ld. AR argued that the assessment can not be re-opened on that basis by relying on the decision of Balasubramanium Mi…

DCIT-CC-5(4), MUMBAI, MUMBAI vs. SHRI NITAN CHHATWAL , MUMBAI

In the result, the appeal of the assessee in ITA

ITA 6351/MUM/2019[2011-12]Status: DisposedITAT Mumbai25 Oct 2021AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Ravish Sood, Jm

For Appellant: Shri Rahul RamanFor Respondent: Shri Mani Jain

Section 132Section 143(3)Section 147Section 148Section 148(2)Section 14A

…basis that the consent terms were not before the A.O. is against the provisions of the Act. The ld. AR in defence of the arguments relied on the decision of the Hon’ble Jurisdictional High Court in the case of Jashan Textile Mills Pvt. Ltd. vs. Dy. CIT [2006] 284 ITR 542 (Bom) and German Remedies Ltd. vs. Dy. CIT [2006] 287 ITR 494 (Bom). Arguing on the second reason recorded by the AO for re-opening the assessment qua violation of section 50C of the Act in respect of land sold by the assesse, the ld. AR argued that the assessment can not be re-opened on that basis by relying on the decision of Balasubramanium Mi…