Jindal Photo Films Ltd. v. DCIT

234 ITR 170High Court1998#1588 most cited

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

Reopening an assessment is not permissible without fresh tangible material, merely on a change of opinion or a fresh application of mind to the same facts.

71

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2010 to 2025.

Also referred to as

Jindal Photo Films Ltd v DCIT · section 147 · section 148 · reopening assessment · fresh tangible material · change of opinion · fresh application of mind · 234 ITR 170 · 105 Taxmann 386

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

Tadisetti Murali Mohan, Guntur vs. Deputy Commissioner of Income Tax, Circle-1(1), Guntur

In the result, appeal of the assessee is allowed

ITA 32/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam23 May 2023AY 2012-13

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…

Glen Propbuild Pvt. Ltd., New Delhi vs. DCIT, Circle- 10(1), New Delhi

In the result, this appeal filed by the assessee stands allowed

ITA 2752/DEL/2018[2008-09]Status: DisposedITAT Delhi17 Apr 2023AY 2008-09

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Anuj Garg, Sr.D.R
Section 143(3)Section 147Section 148Section 250(6)

…Industry, 364 ITR 222 (Bom) 5. Parixit Industries P. Ltd.Vs. ACIT, 352 ITR 349 (Guj.) 6. ACIT Vs. Parixit Industries P. Ltd.: 25 Taxmann.com 301 7. ACIT Vs. ICICI Securities Primary Dealership Ltd., 348 ITR 299 (SC) 8. Jindal Photo Films Ltd. Vs. DCIT, [1998] 234 ITR 170 (Del.) 9. Rose Serviced Apartments (P.) Ltd. Vs. DCIT, [2012] 348 ITR 452 (Del.) 10. Asian Paints Ltd. Vs. DCIT: [20091 308 ITR 195 (Bom) 11. Indu Lata Rangwala Vs. DCIT, [20161 384 ITR 337 (Del.) 12. CIT Vs. CIT Vs. Central Warehousing Corporation, [2015] 371 IT 81 (Del.) 13. CIT Vs. CIT Vs. Rubix Trading (P) Ltd., [2019] 108 taxmann.com 177 (SC…

D.C.I.T., Circle-6(1), Kolkata vs. M/S Ica Eduskill Pvt. Ltd., Kolkata

In the result the appeal of the revenue is dismissed

ITA 2147/KOL/2019[2008-09]Status: DisposedITAT Kolkata12 Jul 2022AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 143(3)Section 147Section 148Section 14ASection 154Section 35D

…the said Act to reopen the assessments because he might have omitted to notice certain facia by overnight, For change of opinion, the provision of section 147 of the said Act cannot be put to service", In the case of Jindal Photo Films Ltd. vs. Dy. CIT (1998) 234 ITR 170 (Delhl), tho High Court opined as follows - “that whom nothing now has happened and there is no change in law, no new material came on record, no Information has been 3 A.Y. 2008-2009 M/s. ICA Eduskill Pvt. Ltd. received, In such circumstances, It can be said that It Is merely a fresh application of mind by the Assessing Officer to same set of…

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

…[256 ITR 1 (Delhi)(FB)] 3) JCIT Vs. George Williamson (Assam) Ltd.[258 ITR 126 (Gauhati)] 4) CIT Vs. Rajasthan Patrika Ltd. [258 ITR 300 (Raj)] 7 I.T.A. No. 192/Hyd/2019 & ITA No. 315/Hyd/2019 Union Bank of India,, Hyd. 5) Jindal Photo Films Ltd. Vs. DCIT [234 ITR 170 (Delhi)] 6) Garden Silk Mills (P) Ltd. Vs. DCIT [237 ITR 668 (Guj)] 7) General Mrigendra Shum Sher Jung Bahadur Rana Vs. ITO [123 ITR 329,335 (Delhi)] We therefore submit that since all details regarding depreciation on investments are available on record to the then Assessing Officer, there is no occasion for reopening our assessment for the ass…

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

…[256 ITR 1 (Delhi)(FB)] 3) JCIT Vs. George Williamson (Assam) Ltd.[258 ITR 126 (Gauhati)] 4) CIT Vs. Rajasthan Patrika Ltd. [258 ITR 300 (Raj)] 7 I.T.A. No. 192/Hyd/2019 & ITA No. 315/Hyd/2019 Union Bank of India,, Hyd. 5) Jindal Photo Films Ltd. Vs. DCIT [234 ITR 170 (Delhi)] 6) Garden Silk Mills (P) Ltd. Vs. DCIT [237 ITR 668 (Guj)] 7) General Mrigendra Shum Sher Jung Bahadur Rana Vs. ITO [123 ITR 329,335 (Delhi)] We therefore submit that since all details regarding depreciation on investments are available on record to the then Assessing Officer, there is no occasion for reopening our assessment for the ass…

M/S Nxp India Private Limited, Bangalore vs. Assistant Commmissioner of Income Tax Circle-5(1)(1), Bangalore

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 847/BANG/2018[2009-10]Status: DisposedITAT Bangalore18 Mar 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2009-10

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…Court) 3. DCIT vs Suyash Chemicals 2010 TIOL 128 ( Mumbai ITAT ) Coca-Cola Export Corporation vs ITO and ANR 231 ITR 200 (1998) 4. (Supreme Court) Jal Hotel Co. Ltd vs ADIT (2009) 184 Taxman 1 (Delhi High Court) 5. Jindal Photo Films Ltd vs Deputy CIT (1988) 234 ITR 170 (Delhi High 6. Court) Page 6 of 11 Reopening of assessment on a mere change of opinion is invalid Techspan India Pvt Ltd v ITO (2006) 283 ITR 212 (Delhi 7. High Court) CIT vs Kelvinator of India Ltd (2010) 320 ITR 561 (Supreme 8. Court) Legato System (India) Pvt Ltd vs DCIT (2010) (187 Taxman 9. 294) (Delhi High Court) CIT Vs Ramakrishna Hegde (…

Addl. CIT, New Delhi vs. M/S. Ircon International Ltd., New Delhi

In the result, the appeal of the Revenue is accordingly dismissed

ITA 3768/DEL/2017[2009-10]Status: DisposedITAT Delhi22 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

Section 143(3)Section 148

…ame set of facts or “mere change of opinion” does not confer jurisdiction to the Assessing Officer even under the post 1989 section 147 of the Act. Our view find support from the decision from Hon’ble Delhi High court in Jindal Photo Films Ltd. vs DCIT (1998) 234 ITR 170 (Del.), Garden Silk Mills Pvt. Ltd. vs DCIT (1999) 151 CTR (Guj.) 533, Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), Ketan B…

M/S. Ue Development India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 7(1)(1), Bangalore

In the result, the ITA No

ITA 2381/BANG/2019[2011-12]Status: DisposedITAT Bangalore09 Dec 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Sharath Rao, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 139Section 142(1)Section 143(3)Section 147Section 148

…Ltd. Vs. DCIT 26 taxmann.com 122 (Bom). He also relied on the following judgments : 1. Calcutta Discount Co. Ltd. Vs. ITO 41 ITR 191 (SC) 2. B J Services Company Middle East Ltd. Vs. DDIT 12 taxmann.com 493 (Uttarakhand HC) 3. Jindal Photo Films Ltd. Vs. DCIT 234 ITR 170 (Del) 4. Garden Silk Mills Ltd. Vs. DCIT 222 ITR 68 (Guj) 5. CWT Vs.Shivaram Singh 163 ITR 773 (Patna HC) 6. DCIT Vs. Smt. Ranjit Kaur 81 TTJ 269 (Chandigarh ITAT) 5. On the other hand, the ld. DR relied on the order of CIT(Appeals) and submitted that in the original assessment passed under Section 143(3) of the Act on 31.08.2007 the Assessing O…

Tata Advanced Materials Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-12(4), Bangalore

In the result, the ITA No

ITA 2182/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Sept 2020AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Sharath Rao, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 139Section 142(1)Section 143(3)Section 147Section 148

…Ltd. Vs. DCIT 26 taxmann.com 122 (Bom). He also relied on the following judgments : 1. Calcutta Discount Co. Ltd. Vs. ITO 41 ITR 191 (SC) 2. B J Services Company Middle East Ltd. Vs. DDIT 12 taxmann.com 493 (Uttarakhand HC) 3. Jindal Photo Films Ltd. Vs. DCIT 234 ITR 170 (Del) 4. Garden Silk Mills Ltd. Vs. DCIT 222 ITR 68 (Guj) 5. CWT Vs.Shivaram Singh 163 ITR 773 (Patna HC) 6. DCIT Vs. Smt. Ranjit Kaur 81 TTJ 269 (Chandigarh ITAT) 5. On the other hand, the ld. DR relied on the order of CIT(Appeals) and submitted that in the original assessment passed under Section 143(3) of the Act on 31.08.2007 the Assessing O…

M/S Tata Advanced Materials Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-12(4), Bangalore

In the result, the ITA No

ITA 2181/BANG/2018[2005-06]Status: DisposedITAT Bangalore28 Sept 2020AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Sharath Rao, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 139Section 142(1)Section 143(3)Section 147Section 148

…Ltd. Vs. DCIT 26 taxmann.com 122 (Bom). He also relied on the following judgments : 1. Calcutta Discount Co. Ltd. Vs. ITO 41 ITR 191 (SC) 2. B J Services Company Middle East Ltd. Vs. DDIT 12 taxmann.com 493 (Uttarakhand HC) 3. Jindal Photo Films Ltd. Vs. DCIT 234 ITR 170 (Del) 4. Garden Silk Mills Ltd. Vs. DCIT 222 ITR 68 (Guj) 5. CWT Vs.Shivaram Singh 163 ITR 773 (Patna HC) 6. DCIT Vs. Smt. Ranjit Kaur 81 TTJ 269 (Chandigarh ITAT) 5. On the other hand, the ld. DR relied on the order of CIT(Appeals) and submitted that in the original assessment passed under Section 143(3) of the Act on 31.08.2007 the Assessing O…

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

Accordingly, we dismiss the appeal filed by the ld AO on the limited issue that order passed by the ld AO is barred by limitation. Ground No. 1 is dismissed

ITA 6079/DEL/2016[2006-07]Status: DisposedITAT Delhi21 Jul 2020AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishidcit(Ltu), Vs. M/S. Gail (India) Ltd, Circle-1, 16, Bhikaji Cama Place, Nbcc Plaza Pusp Vihar, Rk Puram, New Delhi New Delhi (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 148Section 14ASection 263

…on the issue of reopening some of which are mentioned herein under:- 1. Former France, 264 ITR 567(SC) 2. Kelvinator of India Ltd. 256 ITR 1 (Del) 3. Kaira District Cooperative Milk Producers Union Ltd, 220 ITR 194 (Gujrat) document1 4. Jindal Photofilms Ltd. 234 ITR 170 (Delhi) 5. Berger Paints India Ltd. 245 ITR 645(Cal) and Mercury Travels Ltd, 258 ITR 533(Cal) 6. Eicher Ltd. 294 ITR 310 (Del) 7. Voltas Limited. 349 ITR 656 (Bom) 8. Manjusha Estate (P) Ltd, 314 ITR 236(Guj) 9. Jal Hotels Co. Ltd, 184 Taxman 1 (Del) 10. Feather Foam Ent.(P) Ltd, 296 ITR 342(Del) 11. Goetze Ltd. 321 ITR 431 (Del) 12. Satnam Over…

DCIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3723/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Apr 2019AY 2005-06

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…T vs Eicher Ltd: 294 ITR 310 (Del) • KLM Royal Dutch Airlines vs ACIT: 292 ITR 49 (Del), SLP there against dismissed: CC 13507 of 2008 • CIT vs Goetze Ltd: 321 ITR 431 (Del) • Carlton Overseas (P) Ltd vs ITO: 318 ITR 295 (Del) • Jindal Photofilms Ltd vs DCIT: 234 ITR 170 (Del) • Northern Strips Ltd vs ITO: WP 8265 of 2008 (Del) • CIT vs Batra Bhatta & Co: 321 ITR 526 (Del) • Shipra Srivastava vs ACIT: 319 ITR 221 (Del) • CIT vs Mittal Casting Ltd: 124 Taxman 11 (Del) • ICICI Prudential Life Insurance Co Ltd vs ACIT and UOI: 325 ITR 471 (Bom) • Rose Services Apartments (P) Ltd vs DCIT: 348 ITR 452 (Del) • Maruti S…

DCIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3722/DEL/2014[2002-03]Status: DisposedITAT Delhi30 Apr 2019AY 2002-03

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…T vs Eicher Ltd: 294 ITR 310 (Del) • KLM Royal Dutch Airlines vs ACIT: 292 ITR 49 (Del), SLP there against dismissed: CC 13507 of 2008 • CIT vs Goetze Ltd: 321 ITR 431 (Del) • Carlton Overseas (P) Ltd vs ITO: 318 ITR 295 (Del) • Jindal Photofilms Ltd vs DCIT: 234 ITR 170 (Del) • Northern Strips Ltd vs ITO: WP 8265 of 2008 (Del) • CIT vs Batra Bhatta & Co: 321 ITR 526 (Del) • Shipra Srivastava vs ACIT: 319 ITR 221 (Del) • CIT vs Mittal Casting Ltd: 124 Taxman 11 (Del) • ICICI Prudential Life Insurance Co Ltd vs ACIT and UOI: 325 ITR 471 (Bom) • Rose Services Apartments (P) Ltd vs DCIT: 348 ITR 452 (Del) • Maruti S…

ACIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 2310/DEL/2012[2003-04]Status: DisposedITAT Delhi30 Apr 2019AY 2003-04

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…T vs Eicher Ltd: 294 ITR 310 (Del) • KLM Royal Dutch Airlines vs ACIT: 292 ITR 49 (Del), SLP there against dismissed: CC 13507 of 2008 • CIT vs Goetze Ltd: 321 ITR 431 (Del) • Carlton Overseas (P) Ltd vs ITO: 318 ITR 295 (Del) • Jindal Photofilms Ltd vs DCIT: 234 ITR 170 (Del) • Northern Strips Ltd vs ITO: WP 8265 of 2008 (Del) • CIT vs Batra Bhatta & Co: 321 ITR 526 (Del) • Shipra Srivastava vs ACIT: 319 ITR 221 (Del) • CIT vs Mittal Casting Ltd: 124 Taxman 11 (Del) • ICICI Prudential Life Insurance Co Ltd vs ACIT and UOI: 325 ITR 471 (Bom) • Rose Services Apartments (P) Ltd vs DCIT: 348 ITR 452 (Del) • Maruti S…

M/S. Tcg Lifesciences Private Limited.(Formerly Known As Tcg Lifesciences Ltd., Kolkata vs. ACIT, Circle-11(2), Kolkata

In the result, appeal of assessee is allowed

ITA 2261/KOL/2017[2008-09]Status: DisposedITAT Kolkata08 Mar 2019AY 2008-09

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10BSection 143(3)Section 148

…1 TCG Lifesciences Pvt. Ltd, AY 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 2261/Kol/2017 Assessment Year: 2008-09 TCG Lifesciences Pvt. Ltd. Vs. Assistant Commissioner of Income Tax (PAN: AABCC0401D) Circle-11(2), Kolkata. Appellant Respondent Date of Hearing 26.12.2018 Date of Pronouncement 08.03.2019 For the Appellant Shri A. K. Tibrewal, AR For the Respondent Shri A. K. Singh, CIT, DR ORDER Per Shri A.T.Varkey…

Ge Nuovo Pignone Spa, Gurgaon vs. DCIT (International Taxation), Circle-1(3)(1), New Delhi

In the result, appeal filed by assessee stands partly allowed

ITA 6892/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jan 2019AY 2009-10

Bench: Shri Nk Saini & Smt. Beena A Pillaiay: 2009-10 Ge Nuovo Pignone Spa Vs. Dcit, International Taxation C/O 6Th Floor, Building No.7 A Circle 1(3)(1) Standard Chartered Building New Delhi Dlf Cyber City, Phase Iii Gurgaon 122 002 Haryana

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Sh. G.K.Dhall, CIT, D.R
Section 147Section 9

…3 ITR 437, Ganga Saran and Sons (P) Ltd. vs. ITO 130 ITR 1 ;  Decision of Hon’ble Gujarat High Court in case of Seth Bros. vs. DCIT reported in 251 ITR 270;  Decisions of Hon’ble Delhi High Court in case of Jindal Photo Films Ltd vs. DCIT reported in (1998) 234 ITR 170 and Satnam Overseas Ltd vs. ACIT reported in (2010) 228 CTR 121. 7.2. On the contrary, Ld.CIT DR submitted that notification No. 263 dated 14/09/01 issued by CBDT empowers the Director of Income Tax (International Taxation), New Delhi, to exercise jurisdiction over persons, being non-residents, including foreign companies, having permanent establ…

ITO 6(1)(4), Mumbai vs. Asahi Infrastructure Projects Ltd, Akola

In the result, appeal of the Revenue is dismissed

ITA 4001/MUM/2012[2003-04]Status: DisposedITAT Mumbai27 Aug 2018AY 2003-04

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm Income Tax Officer -6(1)(4) Vs. M/S. Asahi Infrastructure R. No.508, 5Th Floor, Projects Ltd., Aayakar Bhavan 102, Gajanan Market, M.K. Road, Old Cotton Market Mumbai – 400 020 Akola – 444 001 Pan/Gir No. Aadca9648Q Appellant) .. Respondent)

Section 143(3)Section 146Section 147Section 148

…ses have struck down the reopening or not giving fair and proper opportunity or for not dealing with objections of iho assessee:- . . (i) Ajantha Pharma 267 ITR 250 (BOM) (ii) CIT w/s. Kelvinatorof India Ltd. 255 ITR 1 (DEL) (PB) (iii) Jindal Photo Films Ltd. 234 ITR 170 (DEL) and (iv) Maharashtra Sugar Mills Ltd. 263 ITR 180 (BOM) 5.3 The appellant has further stated that vide letter dated 10.12.2010 of the Learned Assessing Officer (Copy furnished), the Appel'ant was required to confirm its dealing with M/s. Laxmi Exports and M/s. 'Swati International during the period relevant to A.Y. 2003-04, 2004-05 and 2005…

ACIT (E) 20(3), Mumbai vs. Seema Dilip Vora, Mumbai

The appeal of the Revenue is dismissed

ITA 582/MUM/2017[2007-08]Status: DisposedITAT Mumbai13 Aug 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year:2007-08 Acit-20(3), Ms. Seema Dilip Vora, Room No.622, 71/72, Rajkamal Apartment बनाम/ Piramal Chambers, Lalbaug, Rajkamal Marg, Rajkamal Vs. Mumbai Studio, Near Gandhi Hospital, Parel, Mumbai-400012 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aabpv0816C

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…set of facts or “mere change of opinion” does not confer jurisdiction to the Assessing Officer even under the post 1989 section 147 of the Act. Our view find support from the decision from Hon’ble Delhi High court in Jindal Photo Films Ltd. vs DCIT (1998) 234 ITR 170 (Del.), Garden Silk Mills Pvt. Ltd. vs DCIT (1999) 151 CTR (Guj.) 533, Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 37 Ms. See…

DCIT 7(1)-1, Mumbai vs. Goldmohur Design & Apparel Park Ltd, Mumbai

ITA 622/MUM/2016[2009-10]Status: DisposedITAT Mumbai20 Jun 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Acit, M/S Goldmohur Design & Circle-7(1)-1, Apparel Park Ltd. बनाम/ Room No.23, Ground Floor, Goldmohur Textile Mill, Vs. Aayakar Bhavan, Dadasaheb Phalke Road, M.K. Road, Dadar (E), Mumbai-400020 Mumbai-400014 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aadcg1613M

Section 139Section 142Section 143Section 143(3)Section 147Section 148

…mere change of opinion does not confer jurisdiction to the Assessing Officer even under the post 1989 section 147 of the Act. Our view finds support from the decision from Hon’ble High Courts in following cases:- i. Jindal Photo Films Ltd. vs DCIT (1998) 234 ITR 170 (Del.), ii. Garden Silk Mills Pvt. Ltd. vs DCIT (1999) 151 CTR (Guj.) 533, iii. Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), 23 M/s Goldmohur Design & Apparel Park Ltd. iv. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), v. Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.),…

Baijnath Melaram, Mumbai vs. Asst CIT 14(3), Mumbai

The appeal of the assessee is allowed

ITA 7000/MUM/2013[2007-08]Status: DisposedITAT Mumbai13 Feb 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Ramt Kocharassessment Year: 2007-08 M/S. Baijnath Melaram, Acit, Range-14(3), C/O Mangaldas D. Shah & Co., बनाम/ Mumbai. 506, Lotus House, 5Th Floor, Vs. 33-A, New Marine Lines, Mumbai – 400 020 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaafb 2675 E याजस्व की ओर से / Assessee By Shri Dhirendra M. Shah - Ar यनधाारयती की ओर से / Revenue By Shri T.A. Khan - Dr ुनवाई की तायीख / Date Of Hearing : 13/02/2018 घोषणा की तायीख/Date Of Pronouncement 13/02/2018 आदेश / O R D E R Per Joginder Singh ()

Section 143(3)Section 148Section 154Section 194C

…mere change of opinion does not confer jurisdiction to the Assessing Officer even under the post 27 1989 section 147 of the Act. Our view finds support from the decision from Hon‟ble High Courts in following cases:- i. Jindal Photo Films Ltd. vs DCIT (1998) 234 ITR 170 (Del.), ii. Garden Silk Mills Pvt. Ltd. vs DCIT (1999) 151 CTR (Guj.) 533, iii. Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), iv. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), v. Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), vi. Ritu Investment Pvt. Ltd.(2012) 345 ITR…