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

M/S Pilani Investments & Industries Corp Ltd, Kolkata vs. A.C.I.T Cir - 5, Kolkata

In the result, the appeal of assessee is allowed

ITA 668/KOL/2013[2001-02]Status: DisposedITAT Kolkata24 Nov 2015AY 2001-02

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri A. K. Gupta, FCAFor Respondent: Shri Rajendra Prasad, JCIT
Section 10(33)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 14A

…ed the Tribunal’s earlier decision in Boudier Christian’s case, it will obviously amount to mere change of opinion, and hence notice u/s 147/148 would be illegal.” 6. Further the Hon’ble Delhi High Court in the case of Jindal Photo Films Ltd v. Dy CIT [1998] 234 ITR 170 has held that (from head notes)- “it cannot be disputed that discovery of new and important matter or knowledge of fresh facts which were not present at the time of original assessment would constitute a ‘reason to believe that any income chargeable to tax has escaped assessment’ within the meaning of even sec 147 (operative from 1-4-1989). Here…

Donaldson India Filters Systems Pvt. Ltd vs. DCIT, Circle 10(1)

ITA/86/2014HC Delhi19 Jan 2015
Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 244Section 250Section 254(2)

…ITA 86/2014 Page 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: January 07, 2015 Pronounced on: January 19, 2015 + ITA 86/2014 DONALDSON INDIA FILTERS SYSTEMS PVT. LTD. ..... Appellant Through: Mr.Nageshwar Rao, Ms.Sayaree Basu Mallik and Mr.Shailesh Kumar, Advs. Versus DCIT, CIRCLE 10(1) ..... Respondent Through: Mr.Rohit Madan, Mr.Ruchir Bhatia, Mr.Akash Vajpai and Mr.P.Roychaudhuri, Advs. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA MR. JUSTICE R.K.GAUBA % 1. This appeal by the assesse…

CIT vs. Modipon Ltd

ITA/533/2011HC Delhi21 Mar 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 143(3)Section 147Section 148Section 154

…been the settled position in law all through. However, the question which requires consideration is whether any change in law has been brought about on account of amendment of Section 147 with effect from April 1, 1989. In Jindal Photo Films Ltd. [1998] 234 ITR 170 (Delhi), R.C. Lahoti J. (as his Lordship then was), observed (headnote): 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 Revenue in respect of questions that directly arose for decision in earlier proceedings. If that wer…

CIT vs. Modipon Ltd

ITA - 533 / 2011HC Delhi21 Mar 2011
Section 143(3)Section 147Section 148Section 154Section 201

…been the settled position in law all through. However, the question which requires consideration is whether any change in law has been brought about on account of amendment of Section 147 with effect from April 1, 1989. In Jindal Photo Films Ltd. [1998] 234 ITR 170 (Delhi), R.C. Lahoti J. (as his Lordship then was), observed (headnote): 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 Revenue in respect of questions that directly arose for decision in earlier proceedings. If that wer…

Central Warehousing Corporaiton vs. ACIT

The appeals stand disposed of in the aforesaid

ITA - 464 / 2010HC Delhi14 Jan 2011
Section 10Section 11BSection 143Section 147Section 148Section 3

…ion in the affirmative and in favour of the assessee. The Revenue shall pay the costs of the assessee both in this Court and in the High Court.” 17. He also relied upon the following observation in the matter of Jindal Photo Films Ltd. Vs. DCIT & Anr. 234 ITR 170:- “The power to re-open an assessment was conferred by the legislature but not with the intention to enable the ITO to reopen the final decision made against the Revenue in respect of questions that directly arose for decision in earlier 2011:DHC:229-DB depending on their changing moods. ( See CIT Vs . Rao Thakur Narayan Singh [1…

Commissioner of Income Tax, Delhi VIII vs. Indian Farmers Fertilizers Co-Op. Ltd

The appeal stands disposed of accordingly

ITA-740/2008HC Delhi24 Dec 2010
Section 143(3)Section 147Section 148Section 154Section 250Section 80

…REPORTED * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 740/2008 COMMISSIONER OF INCOME TAX, DELHI-VIII .....Appellant Through: Ms. Prem Lata Bansal, Advocate versus INDIAN FARMERS FERTILIZERS CO-OP. LTD. .....Respondent Through: Mr. Satinder S. Gulati and Mr. Kamaldeep Gulati, Advocates % Date of Decision : December 24, 2010 CORAM: HON’BLE MR. JUSTICE A.K. SIKRI HON'BLE MS. JUSTICE REVA KHETRAPAL 1. Whether reporters of local papers may be allowed to see the judgment? 2. To be referred to t…

Commissioner of Income Tax vs. Xerox Modicorp Limited

Appeals are dismissed

ITA/1274/2007HC Delhi14 Sept 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

Section 32A

…ssessment proceedings was only on the basis of mere change of opinion. Such course of action is not permission under law. Reliance in this regard, is placed on the judgment of the Hon‟ble Delhi High Court in the case of Jindal Photo Films Ltd., Vs. CIT 234 ITR 170, where it was held that re-assessment proceedings could not be initiated merely on the basis of change of opinion. The High Court further observed that from the date of order of assessment sought to be reopened and the date of forming of opinion by Income-tax Officer nothing new had happened. There was no change of law and no material h…

Commissioner of Income Tax vs. Xerox Modicorp Limited

Appeals are dismissed

ITA - 1286 / 2007HC Delhi14 Sept 2010
Section 32A

…ing reassessment proceedings was only on the basis of mere change of opinion. Such course of action is not permission under law. Reliance in this regard, is placed on the judgment of the Hon'ble Delhi High Court in the case of lindal Photo Films Ltd., Vs. CIT 234 ITR 170, where it was held that re-assessment proceedings could not be initiated merely on the basis of change of opinion. The High Court further observed that from the date of order of assessment sought to be reopened and the date of forming of opinion by Income-tax Officer nothing new had happened. There was no change of law and no material had come or…

Commissioner of Income Tax Central I vs. Xerox Modicorp Ltd

Appeals are dismissed

ITA - 67 / 2008HC Delhi14 Sept 2010
Section 32A

…ing reassessment proceedings was only on the basis of mere change of opinion. Such course of action is not permission under law. Reliance in this regard, is placed on the judgment of the Hon'ble Delhi High Court in the case of Jindal Photo Films Ltd., Vs. CIT 234 ITR 170, where it was held that re-assessment proceedings could not be initiated merely on the basis of change of opinion. The High Court further observed that from the date of order of assessment sought to be reopened and the date of forming of opinion by Income-tax Officer nothing new had happened. There was no change of law and no material had come or…

Commissioner of Income Tax vs. Xerox Modicorp Limited

Appeals are dismissed

ITA - 1274 / 2007HC Delhi14 Sept 2010
Section 32A

…ssessment proceedings was only on the basis of mere change of opinion. Such course of action is not permission under law. Reliance in this regard, is placed on the judgment of the Hon‟ble Delhi High Court in the case of Jindal Photo Films Ltd., Vs. CIT 234 ITR 170, where it was held that re-assessment proceedings could not be initiated merely on the basis of change of opinion. The High Court further observed that from the date of order of assessment sought to be reopened and the date of forming of opinion by Income-tax Officer nothing new had happened. There was no change of law and no material h…

Ritz Theater vs. Income Tax Officer

Accordingly, they are dismissed without any

ITA/978/2010HC Delhi25 Aug 2010

Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE MANMOHAN

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 282Section 67(2)

…the learned counsel for the assessee has pressed into service the decisions rendered in Y. Narayana Chetty and Anr. V. The Income Tax Officer, Nellore and Ors., (1959) 35 ITR 388 SC, Jindal Photo Films Ltd. V. The Deputy Commissioner of Income Tax, (1998) 234 ITR 170 Delhi, Commissioner of Income Tax v. Hotline International Pvt. Ltd., 296 ITR 333 Delhi, Commissioner of Income Tax v. Shitalal Prasad Kharag Prasad, (2006) 280 ITR 541 (All), Commissioner of Income Tax v. Sh. Ashok Kumar Bharti and Anr., (2006) 282 ITR 496, State of Uttar Pradesh v. Mohammad Noah, (1958) 1 SCR 595, Koran Singh and ors. V. C…