Jetair (P) Ltd. v. DCIT

148 Taxmann.com 185High Court2023#8769 most cited

What is Jetair (P) Ltd. v. DCIT authority for?

Reassessment proceedings initiated without new tangible material, based solely on a change of opinion or information not pertaining to the relevant financial year, are not justified.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Also referred to as

Jetair (P) Ltd. v. DCIT · Section 147 · Section 148 · reassessment · reopening · change of opinion · new tangible material · full and true disclosure · income escaping assessment · beyond four years · section 151(2) · initial assessment year

Sections most often in play

Section 147Section 10AASection 115JBSection 40A(2)(b)Section 69CSection 133ASection 143(3)Section 148

Issues it is cited on

initial assessment yearfresh tangible materialfull and true disclosurebeyond four yearssection 151(2)mere change of opinionsection 10aacomputer softwaresection 144c(1)section 10asection 17income escaping assessment

Judgments citing Jetair (P) Ltd. v. DCIT

Deputy Commissioner of Income Tax, Delhi vs. Kawatra Tent and Caterers Private Limited, Delhi

ITA 2734/DEL/2023[2012-13]Status: DisposedITAT Delhi01 Oct 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra

For Appellant: NoneFor Respondent: Sh. D. S. Sidhu, CIT-DR
Section 132Section 132ASection 139Section 147Section 148Section 149Section 151Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'C', NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Avdhesh Kumar Mishra, Accountant Member ITA No. 2734/Del/2023 : Asstt. Year: 2012-13 Vs DCIT, Room No. 295, E-2, Jhandewalan Extn. ARA Centre, New Delhi-110055 (APPELLANT) PAN No. AAECK2061L Kawatra Tent and caterers Pvt. Ltd., 5/108, Subhash Nagar, New Delhi-110027 (RESPONDENT) Assessee by : None Revenue by : Sh. D. S. Sidhu, CIT-DR Date of Hearing: 01.10.2025 Date of Pronouncement: 01.10.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This Revenue's appeal for Assessment Year 2012-13, ari…

Sky Scraper Properties Private Limited, Mumbai vs. ITO 13(2)(2), Mumbai

In the result, the appeal of the Assessee stands allowed

ITA 1110/MUM/2025[2014-15]Status: DisposedITAT Mumbai03 Jun 2025AY 2014-15

Bench: Shri Narender Kumar Choudhryassessment Year: 2014-15

For Appellant: Mr. Bhupendra Shah, Ld. A.RFor Respondent: Mr. P D Chougule, Ld. Sr. D.R
Section 131Section 133ASection 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Sky Scraper Properties Ward 13(2)(1), Mumbai, Private Limited, Aayakar Bhawan, 613/B, Mangal Aarambh Kora Vs. Mumbai- 400001 Kendra, Borivali West, Mumbai- 400092 PAN: AABCS1761N (Appellant) (Respondent) Present for: Assessee by : Mr. Bhupendra Shah, Ld. A.R. Revenue by : Mr. P D Chougule, Ld. Sr. D.R. Date of Hearing : 03.06.2025 Date of Pronouncement : 03.06.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the…

Balithal Gram Seva Sahakari Samiti Limited, Tonk vs. Rjn-W-(107)(5), Tonk

In the result, the appeal of the assessee is allowed

ITA 1306/JPR/2024[2019-20]Status: DisposedITAT Jaipur21 May 2025AY 2019-20

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalbalithal Gram Seva Sahakari Samiti Limited, Balithal Uniara Tonk, 304024 Pan No.: Aabab4614R ...... Appellant Vs.

For Appellant: Mr. Hemang Gargieya, Adv., Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, Addl. CIT, Ld. Sr. DR
Section 139Section 139(1)Section 147Section 148Section 148ASection 234ASection 234FSection 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “SMC”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Balithal Gram Seva Sahakari Samiti Limited, Balithal Uniara Tonk, 304024 PAN No.: AABAB4614R ...... Appellant Vs. ITO,Ward Tonk ...... Respondent Appellant by : Mr. Hemang Gargieya, Adv., Ld. AR Respondent by : Mr. Gautam Singh Choudhary, Addl. CIT, Ld. Sr. DR Date of hearing : 21/05/2025 Date of pronouncement : 21/05/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of NFAC, Delhi dated 05.09.2024 passed u/s. 250 o…

DCIT CC 4 (4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3606/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…ready framed in regular assessment proceedings. The Ld. counsel for assessee relied on following proceedings. The Ld. counsel for assessee relied on following proceedings. The Ld. counsel for assessee relied on following decisions:  Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom) Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom) Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom)  German Remdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom) mdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom) mdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom)  Citius Citius Citius Tech Tech Tech Healthcare Healthcare Healthcare Tech. Tech. Tech.…

DCIT CC 4 (4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3605/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…ready framed in regular assessment proceedings. The Ld. counsel for assessee relied on following proceedings. The Ld. counsel for assessee relied on following proceedings. The Ld. counsel for assessee relied on following decisions:  Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom) Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom) Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom)  German Remdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom) mdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom) mdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom)  Citius Citius Citius Tech Tech Tech Healthcare Healthcare Healthcare Tech. Tech. Tech.…

DCIT CC 4(4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3603/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…ready framed in regular assessment proceedings. The Ld. counsel for assessee relied on following proceedings. The Ld. counsel for assessee relied on following proceedings. The Ld. counsel for assessee relied on following decisions:  Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom) Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom) Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom)  German Remdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom) mdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom) mdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom)  Citius Citius Citius Tech Tech Tech Healthcare Healthcare Healthcare Tech. Tech. Tech.…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle-4(4), Mumbai

ITA 3491/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…gpur'. According to the Ld. counsel therefore, reassessment has been initiated merely on the ‘change of opinion' which was already framed in regular assessment proceedings. The Ld. counsel for assessee relied on following decisions: • Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom) • German Remdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom) • Citius Tech Healthcare Tech. P Ltd. Vs DCIT (155 Taxmann.com 334) (Bom) • Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) • Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) (HC) • Nirmal Bang Securities (P) Ltd. v. ACIT. (2016) 382 ITR 93 (Bom.) Pand…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax-Central Circle 4(4), Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3474/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…ready framed in regular assessment proceedings. The Ld. counsel for assessee relied on following proceedings. The Ld. counsel for assessee relied on following proceedings. The Ld. counsel for assessee relied on following decisions:  Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom) Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom) Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom)  German Remdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom) mdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom) mdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom)  Citius Citius Citius Tech Tech Tech Healthcare Healthcare Healthcare Tech. Tech. Tech.…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax- Central Circle 4(4), Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3470/MUM/2023[2021-22]Status: DisposedITAT Mumbai24 Jul 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…ready framed in regular assessment proceedings. The Ld. counsel for assessee relied on following proceedings. The Ld. counsel for assessee relied on following proceedings. The Ld. counsel for assessee relied on following decisions:  Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom) Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom) Jetair (P) Ltd. Vs DCIT (148 Taxmann.com 185)(Bom)  German Remdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom) mdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom) mdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom)  Citius Citius Citius Tech Tech Tech Healthcare Healthcare Healthcare Tech. Tech. Tech.…

Khed Economic Infrastructure Pvt Ld, Pune vs. Deputy Commissioner of Income Tax, Circle-14, Pune

Appeals are allowed in above terms

ITA 923/PUN/2023[2011-12]Status: DisposedITAT Pune25 Oct 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.923/PUN./2023 Assessment Years 2011-2012 Khed Economic Infrastructure Pvt. Ltd., The DCIT, Circle-14, Level-4, Amar Avinash Aayakar Sadan, Bodhi Corporate Plaza, S.No.11, Tower, 548/2B, Salisbury 11/1 to 11/4, Plot No.D/2, Park, Gultekdi, Atur Bund Garden Road, Pune. vs. Sangtani Park, Lane No.1, PIN – 411 001 Pune – 411 037. PAN AADCK2683F Maharashtra. Maharashtra. (Appellant) (Respondent) I.T.A.No.924/PUN./2023 Assessment Year 2012-2013 Khed Economic…

Khed Economic Infrastructure Pvt Ltd, Pune vs. Income Tax Officer, Ward-14(2), Pune

Appeals are allowed in above terms

ITA 925/PUN/2023[2013-14]Status: DisposedITAT Pune23 Oct 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.923/PUN./2023 Assessment Years 2011-2012 Khed Economic Infrastructure Pvt. Ltd., The DCIT, Circle-14, Level-4, Amar Avinash Aayakar Sadan, Bodhi Corporate Plaza, S.No.11, Tower, 548/2B, Salisbury 11/1 to 11/4, Plot No.D/2, Park, Gultekdi, Atur Bund Garden Road, Pune. vs. Sangtani Park, Lane No.1, PIN – 411 001 Pune – 411 037. PAN AADCK2683F Maharashtra. Maharashtra. (Appellant) (Respondent) I.T.A.No.924/PUN./2023 Assessment Year 2012-2013 Khed Economic…

Khed Economic Infrastructure Pvt Ltd, Pune vs. Income Tax Officer, Ward-14(1), Pune

Appeals are allowed in above terms

ITA 924/PUN/2023[2012-13]Status: DisposedITAT Pune23 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.923/PUN./2023 Assessment Years 2011-2012 Khed Economic Infrastructure Pvt. Ltd., The DCIT, Circle-14, Level-4, Amar Avinash Aayakar Sadan, Bodhi Corporate Plaza, S.No.11, Tower, 548/2B, Salisbury 11/1 to 11/4, Plot No.D/2, Park, Gultekdi, Atur Bund Garden Road, Pune. vs. Sangtani Park, Lane No.1, PIN – 411 001 Pune – 411 037. PAN AADCK2683F Maharashtra. Maharashtra. (Appellant) (Respondent) I.T.A.No.924/PUN./2023 Assessment Year 2012-2013 Khed Economic…

Jetair (P) Ltd. v. DCIT (148 Taxmann.com 185) — Cited in 12 Judgments | BharatTax