Jindal Photo Films Ltd. v. DCIT

234 ITR 170High Court1998#1599 most cited

What is Jindal Photo Films Ltd. v. DCIT authority for?

Reassessment proceedings under section 147/148 are invalid if based on a mere change of opinion by the Assessing Officer after a regular assessment under section 143(3). Initiating reassessment requires fresh tangible material and proper sanction under section 151.

71

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2025.

Also referred to as

Jindal Photo Films Ltd. v. DCIT · section 147 · section 148 · section 151 · mere change of opinion · fresh tangible material · reassessment after 143(3) · sanctioning authority · reopening of assessment · Kelvinator principle

Also reported as

105 Taxmann 386

Sections most often in play

Section 147Section 148Section 143(3)Section 151Section 133(6)Section 142(1)Section 142ASection 14A

Issues it is cited on

section 144(1)(b)true and full disclosureamp expendituresection 92bafresh tangible materialsanctioning authoritysanction under section 151section 163mere change of opinionsection 151(1)kelvinatortransfer pricing order

Judgments citing Jindal Photo Films Ltd. v. DCIT

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 2445/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

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

…easons Further reliance is placed on the following decisions: - CIT v. Foramer France: 264 ITR 567 (SC) affirming Foramer France v CIT: 247 ITR 463 (All) - ACIT vs. ICICI Securities Primary Dealership Ltd.: 348 ITR 299 (SC) 26 - Jindal Photofilms Lid. V. DCIT 234 ITR 170 (Del) - CIT V. Feather Foam Enterprises (P) Ltd.: 296 ITR 342 (Del) - Satnam Overseas Limited and Anr. vs ACTT: 329 ITR 237 (Del) - Jal Hotels Co. Ltd. Vs ADIT: 184 Taxman (Del) - CIT v. Prima Paper and Engineering Industry: 364 ITR 222 (Bom.) - PMC Fincorp Ltd. v. ACIT: (2034) 158 taxmann.com 533 (Del) S.B. Packagings Ltd. vs. ACIT [2024] 163 ta…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

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

…easons Further reliance is placed on the following decisions: - CIT v. Foramer France: 264 ITR 567 (SC) affirming Foramer France v CIT: 247 ITR 463 (All) - ACIT vs. ICICI Securities Primary Dealership Ltd.: 348 ITR 299 (SC) 26 - Jindal Photofilms Lid. V. DCIT 234 ITR 170 (Del) - CIT V. Feather Foam Enterprises (P) Ltd.: 296 ITR 342 (Del) - Satnam Overseas Limited and Anr. vs ACTT: 329 ITR 237 (Del) - Jal Hotels Co. Ltd. Vs ADIT: 184 Taxman (Del) - CIT v. Prima Paper and Engineering Industry: 364 ITR 222 (Bom.) - PMC Fincorp Ltd. v. ACIT: (2034) 158 taxmann.com 533 (Del) S.B. Packagings Ltd. vs. ACIT [2024] 163 ta…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

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

…easons Further reliance is placed on the following decisions: - CIT v. Foramer France: 264 ITR 567 (SC) affirming Foramer France v CIT: 247 ITR 463 (All) - ACIT vs. ICICI Securities Primary Dealership Ltd.: 348 ITR 299 (SC) 26 - Jindal Photofilms Lid. V. DCIT 234 ITR 170 (Del) - CIT V. Feather Foam Enterprises (P) Ltd.: 296 ITR 342 (Del) - Satnam Overseas Limited and Anr. vs ACTT: 329 ITR 237 (Del) - Jal Hotels Co. Ltd. Vs ADIT: 184 Taxman (Del) - CIT v. Prima Paper and Engineering Industry: 364 ITR 222 (Bom.) - PMC Fincorp Ltd. v. ACIT: (2034) 158 taxmann.com 533 (Del) S.B. Packagings Ltd. vs. ACIT [2024] 163 ta…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

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

…easons Further reliance is placed on the following decisions: - CIT v. Foramer France: 264 ITR 567 (SC) affirming Foramer France v CIT: 247 ITR 463 (All) - ACIT vs. ICICI Securities Primary Dealership Ltd.: 348 ITR 299 (SC) 26 - Jindal Photofilms Lid. V. DCIT 234 ITR 170 (Del) - CIT V. Feather Foam Enterprises (P) Ltd.: 296 ITR 342 (Del) - Satnam Overseas Limited and Anr. vs ACTT: 329 ITR 237 (Del) - Jal Hotels Co. Ltd. Vs ADIT: 184 Taxman (Del) - CIT v. Prima Paper and Engineering Industry: 364 ITR 222 (Bom.) - PMC Fincorp Ltd. v. ACIT: (2034) 158 taxmann.com 533 (Del) S.B. Packagings Ltd. vs. ACIT [2024] 163 ta…

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 200/DEL/2023[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

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

…easons Further reliance is placed on the following decisions: - CIT v. Foramer France: 264 ITR 567 (SC) affirming Foramer France v CIT: 247 ITR 463 (All) - ACIT vs. ICICI Securities Primary Dealership Ltd.: 348 ITR 299 (SC) 26 - Jindal Photofilms Lid. V. DCIT 234 ITR 170 (Del) - CIT V. Feather Foam Enterprises (P) Ltd.: 296 ITR 342 (Del) - Satnam Overseas Limited and Anr. vs ACTT: 329 ITR 237 (Del) - Jal Hotels Co. Ltd. Vs ADIT: 184 Taxman (Del) - CIT v. Prima Paper and Engineering Industry: 364 ITR 222 (Bom.) - PMC Fincorp Ltd. v. ACIT: (2034) 158 taxmann.com 533 (Del) S.B. Packagings Ltd. vs. ACIT [2024] 163 ta…

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. UTTARAYAN TRUST FOR EDUCATION & SOCIAL WELFARE, COOCH BEHAR

In the result, the appeal of the revenue is dismissed

ITA 2563/KOL/2024[2016-17]Status: DisposedITAT Kolkata08 Dec 2025AY 2016-17

Bench: SHRI SONJOY SARMA (Judicial Member)

For Appellant: Shri S R Nag, ARFor Respondent: Shri Manoj Kr. Patil, JCIT, Sr. DR
Section 115BSection 127Section 131Section 133ASection 143(2)Section 147Section 148Section 250

…him, later on vide order u/s.127 of the Act dated 21-10-2019. Hence, the notice u/s.148 of the Act issued on 14-10-2019 without jurisdiction is held as void ab initio. Further, Hon’ble Delhi High Court in the case of Gindal Photo Films Ltd. vs. Dy. CIT (1998) 234 ITR 170, 179 (Delhi) has held that if the notice u/s.148 has been issued without jurisdictional foundation under section 147 of the Act, the notice and subsequent proceeding will be without jurisdiction and liable to be struck down. 7.8.4 Hence, in view of the above facts and judicial decision as relied upon, I am of the opinion that once the notice u/s.…

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

…uments other than the relevant financial Year. The A.O. has not brought on record any material on record which supports its claim of suppression of sale during the relevant FY. In the case of Jindal Photo Films Ltd. v. Deputy Commissioner of Income-tax [1998] 234 ITR 170 (Delhi), the Hon'ble Jurisdictional High Court has held that since in instant case, between date of orders of assessment sought to be reopened and date of forming of opinion by ITO, nothing new had happened, no change of law was there, no new material had come on record or no new information had been received, it had to be held that this was a ca…

NINA KSHETRY,NOIDA vs. ACIT, CIRCLE INT.TAX. 2(1)(2), NEW DELHI

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1878/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…e original assessment proceedings as the same would amount to change of opinion which is impermissible in the eyes of law. The Ld AR relied on the following decisions: 1. CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 2. Jindal Photo Films Ltd., [1998] 234 ITR 170 (Delhi) 3. CIT v. Usha International [2012] 348 ITR 485 (Del) [FB] 4. Asian Paints Ltd. v. DCIT, [2009] 308 ITR 195 (Borm.) 12. The ld. AR further argued that the Approval under Section 151 is based on borrowed satisfaction, without independent application of mind and is mechanical in law and relied on the judgement of CIT vs. SPL'S Siddhartha…

HERSH VARDHAN KSHETRY,NOIDA vs. ACIT, CIRCLE INT. TAX. 2(1)(2), NEW DELHI

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1877/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…e original assessment proceedings as the same would amount to change of opinion which is impermissible in the eyes of law. The Ld AR relied on the following decisions: 1. CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 2. Jindal Photo Films Ltd., [1998] 234 ITR 170 (Delhi) 3. CIT v. Usha International [2012] 348 ITR 485 (Del) [FB] 4. Asian Paints Ltd. v. DCIT, [2009] 308 ITR 195 (Borm.) 12. The ld. AR further argued that the Approval under Section 151 is based on borrowed satisfaction, without independent application of mind and is mechanical in law and relied on the judgement of CIT vs. SPL'S Siddhartha…

SANGITA KSHETRY,NOIDA vs. ACIT,CIRCLE INT.TAX. 2(1)(2), NEW DELHI

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1876/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…e original assessment proceedings as the same would amount to change of opinion which is impermissible in the eyes of law. The Ld AR relied on the following decisions: 1. CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 2. Jindal Photo Films Ltd., [1998] 234 ITR 170 (Delhi) 3. CIT v. Usha International [2012] 348 ITR 485 (Del) [FB] 4. Asian Paints Ltd. v. DCIT, [2009] 308 ITR 195 (Borm.) 12. The ld. AR further argued that the Approval under Section 151 is based on borrowed satisfaction, without independent application of mind and is mechanical in law and relied on the judgement of CIT vs. SPL'S Siddhartha…

S.P. SINGLA CONSTRUCTION PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, the appeal is allowed

ITA 514/CHANDI/2023[2012-2013]Status: DisposedITAT Chandigarh02 Jan 2025AY 2012-2013

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT-DR
Section 127Section 132Section 143(3)Section 147Section 148Section 148(2)Section 153Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER, आयकर अपील सं./ ITA No. 514/CHD/2023 "नधा"रण वष" / Assessment Year : 2012-13 M/s S.P.Singla Construction Versus The DCIT, Pvt.Ltd., Flat No. 1006-1007, Central Circle-1, 10th Floor, Pearls Best Height-1, Chandigarh. Netaji Subhash Place, Pitampura, Delhi. "थायी लेखा सं./PAN /TAN No: AACCS5773B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar, CA Shri Aditya Kumar, CA Ms. M…

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

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

…easons Further reliance is placed on the following decisions: - CIT v. Foramer France: 264 ITR 567 (SC) affirming Foramer France v CIT: 247 ITR 463 (All) - ACIT vs. ICICI Securities Primary Dealership Ltd.: 348 ITR 299 (SC) 26 - Jindal Photofilms Lid. V. DCIT 234 ITR 170 (Del) - CIT V. Feather Foam Enterprises (P) Ltd.: 296 ITR 342 (Del) - Satnam Overseas Limited and Anr. vs ACTT: 329 ITR 237 (Del) - Jal Hotels Co. Ltd. Vs ADIT: 184 Taxman (Del) - CIT v. Prima Paper and Engineering Industry: 364 ITR 222 (Bom.) - PMC Fincorp Ltd. v. ACIT: (2034) 158 taxmann.com 533 (Del) S.B. Packagings Ltd. vs. ACIT [2024] 163 ta…

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jan 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

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

…easons Further reliance is placed on the following decisions: - CIT v. Foramer France: 264 ITR 567 (SC) affirming Foramer France v CIT: 247 ITR 463 (All) - ACIT vs. ICICI Securities Primary Dealership Ltd.: 348 ITR 299 (SC) 26 - Jindal Photofilms Lid. V. DCIT 234 ITR 170 (Del) - CIT V. Feather Foam Enterprises (P) Ltd.: 296 ITR 342 (Del) - Satnam Overseas Limited and Anr. vs ACTT: 329 ITR 237 (Del) - Jal Hotels Co. Ltd. Vs ADIT: 184 Taxman (Del) - CIT v. Prima Paper and Engineering Industry: 364 ITR 222 (Bom.) - PMC Fincorp Ltd. v. ACIT: (2034) 158 taxmann.com 533 (Del) S.B. Packagings Ltd. vs. ACIT [2024] 163 ta…

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

ITA 644/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh18 Sept 2024AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Rohit Jain, Advocate and Ms. Somya Jain, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 253Section 3

…g. 9]. The issue before the Court was whether in the absence of any new / fresh material, reopening is permissible. 11. The Full Bench of the Hon'ble Court, reproduced with approval the following extracts of decision in Jindal Photo Films Ltd V. DCIT: [1998] 234 ITR 170 (Del) in absence of any new material, reopening is not permissible on mere fresh application of mind on the same set of facts: "11. In Jindal Photo Films Ltd. 's case (supra), R.C. Lahoti, J. (as His Lordship then was) observed: "The power to reopen an assessment was conferred by the Legislature not with the intention to enable the Income-tax Of…

ITO, WD.9(1), KOLKATA vs. M/S MAHARAJ VINCOM PVT. LTD., KOLKATA

ITA 35/KOL/2021[2009-10]Status: DisposedITAT Kolkata15 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1)Section 143(3)Section 147Section 250Section 263

…lvinator of India's Ltd. 's case (supra) the Full Bench had also I.T.A. No.35/Kol/2021 & C.O. No.6/Kol/2023 Assessment Year: 2009-10 M/s Maharaj Vincom Pvt. Ltd. analysed the earlier Division Bench decisions, namely, Jindal Photo Films Ltd. v. Dy. CIT [1998] 234 ITR 170 (Delhi) presided over by R. C. Lahoti, J. (as learned Chief Justice of India then was) and Bawa Abhai Singh v. Dy. CIT [2002] 253 ITR 83 (Delhi) comprising Arijit Pasayat and D. K. Jain (as their Lordships then were). It is quite possible that had the Court in Consolidated Photo been made aware of the consistent opinion of this Court in Jindal Ph…

BLUE COAST INFRASTRUCTURE DEVELOPMENT P.LTD,SOLAN vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2984/DEL/2022[2012-13]Status: DisposedITAT Delhi05 Apr 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Kanv Bali, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 151

…ied upon the decision of the Hon'ble High Court of Delhi in the case of Consolidated Photo and Finvest – 281 ITR 394. But this decision of the Hon'ble Delhi High Court has been overturned by the Hon'ble Delhi High Court in the case of Jindal Photo Films Ltd 234 ITR 170. 11. The decision in the cases of Usha International 348 ITR 485 is also misplaced in as much as in that case, the Hon'ble Delhi High Court was seized with a situation where new facts, material or information came to the knowledge of the Assessing Officer which was not on record and available at the time of assessment order and, therefore, it wa…

M/S. LARSEN & TOURBRO LTD.,,MUMBAI vs. DY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2) & 5(4), MUMBAI

In the result, appeal of the assessee is allowed

ITA 1009/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Sept 2023AY 2003-04

Bench: Aby T Vakery & Shri Amarjit Singhlarsen & Toubro Ltd Vs. Deputy Commissioner Of L&T House, N M Marg Income Tax, Circle- (5)(4), Ballard Estate, Fort Mumbai (Erstwhile Mumbai- 400001 Income Tax Officer- 2(2) Room No. 1927, 19Th Floor, Air India Building, Nariman Point, Mumbai- 400021

For Appellant: Shri J.D. Mistri & MadhurFor Respondent: Shri Sushil K. Poddar, CIT-DR
Section 143(3)Section 147Section 148Section 234BSection 250Section 35Section 80Section 801ASection 80I

…d the income on the basis of such information, it is not open to him to invoke the provisions of section 147 and reopen the assessment even though he may have omitted to notice the facts mentioned in the return by oversight. 4. Jindal Photo Films Ltd v DCIT (234 ITR 170) (Delhi): Where the Income-tax Officer attempts to reopen an assessment because the opinion formed earlier by him was in his opinion incorrect, the reopening could not be done. The power to reopen an assessment was conferred by the Legislature not with the intention to enable the Income-tax Officer to reopen the final decision made against the Re…

TADISETTI MURALI MOHAN,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeal of the assessee is allowed

ITA 35/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam23 May 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 143(2)Section 143(3)Section 144Section 144(1)(b)Section 148Section 68Section 69

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. Nos. 32, 33, 34 & 35/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13, 2014-15, 2015-16 & 2016-17) Tadisetti Murali Mohan, Vs. The Deputy Commissioner of H.No. 6-23-6/C, Jaya Towers, Income Tax, 5/4, Arundelpet, Circle-1(1), Guntur – 522 002. Guntur. PAN: AEOPM 8522 P (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क…

TADISETTI MURALI MOHAN,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeal of the assessee is allowed

ITA 34/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam23 May 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 143(2)Section 143(3)Section 144Section 144(1)(b)Section 148Section 68Section 69

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. Nos. 32, 33, 34 & 35/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13, 2014-15, 2015-16 & 2016-17) Tadisetti Murali Mohan, Vs. The Deputy Commissioner of H.No. 6-23-6/C, Jaya Towers, Income Tax, 5/4, Arundelpet, Circle-1(1), Guntur – 522 002. Guntur. PAN: AEOPM 8522 P (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क…

TADISETTI MURALI MOHAN,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeal of the assessee is allowed

ITA 33/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam23 May 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 143(2)Section 143(3)Section 144Section 144(1)(b)Section 148Section 68Section 69

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. Nos. 32, 33, 34 & 35/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13, 2014-15, 2015-16 & 2016-17) Tadisetti Murali Mohan, Vs. The Deputy Commissioner of H.No. 6-23-6/C, Jaya Towers, Income Tax, 5/4, Arundelpet, Circle-1(1), Guntur – 522 002. Guntur. PAN: AEOPM 8522 P (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क…

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