K.Sudhakar S. Shanbhag v. ITO

241 ITR 865High Court2000#9575 most cited

What is K.Sudhakar S. Shanbhag v. ITO authority for?

Reassessment proceedings are not for the benefit of the assessee, and an assessee cannot use them to review their original assessment or raise claims unrelated to the reasons for reopening.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

K. Sudhakar S. Shanbhag · ITO · 241 ITR 865 · doctrine of election · reassessment proceedings · section 147 · section 148 · benefit of revenue · new case · new benefit · escaped income

Sections most often in play

Section 143(3)Section 147Section 148Section 14ASection 154Section 36(1)(viii)Section 37(1)

Issues it is cited on

section 36(1)(viii)mistake apparent from recordmistake apparent on recordeligible businessfair market valuesection 36(1)section 37(1)double taxationsection 154section 14areassessment proceedingsscrutiny assessment

Judgments citing K.Sudhakar S. Shanbhag v. ITO

Gruh Finance Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

Appeal is dismissed

ITA 1228/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2011-12

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Ms. Arti Shah, ARFor Respondent: (sl.nos.1&4) Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 147

…decision of the Higher Court. Reliance in this respect can be placed of Hon’ble Supreme Court in the cases of CIT vs. Sun Engineering Works (P.) Ltd. (1992) 64 Taxman 442 (SC); CIT vs. Caixa Economica De Goa 210 ITR 719 (Bom); K. Sudhakar S. Shanbhag vs. ITO 241 ITR 865 (Bom) and CIT vs. Keshoram Industries Ltd. 144 Taxman 1 (Calcutta). It is to be noted that the Reliance of the Ld.Counsel on the decision of the Hon’ble Bombay High Court in the case of CIT vs. Caixa Economica De Goa (supra) is misconceived as in the said case, the assessment was re-opened on the ground that subsidy received by the assessee was a…

Gruh Finance Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

Appeal is dismissed

ITA 138/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2014-15

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Ms. Arti Shah, ARFor Respondent: (sl.nos.1&4) Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 147

…decision of the Higher Court. Reliance in this respect can be placed of Hon’ble Supreme Court in the cases of CIT vs. Sun Engineering Works (P.) Ltd. (1992) 64 Taxman 442 (SC); CIT vs. Caixa Economica De Goa 210 ITR 719 (Bom); K. Sudhakar S. Shanbhag vs. ITO 241 ITR 865 (Bom) and CIT vs. Keshoram Industries Ltd. 144 Taxman 1 (Calcutta). It is to be noted that the Reliance of the Ld.Counsel on the decision of the Hon’ble Bombay High Court in the case of CIT vs. Caixa Economica De Goa (supra) is misconceived as in the said case, the assessment was re-opened on the ground that subsidy received by the assessee was a…

Gruh Finance Ltd., Ahmedabad vs. The Dy. CIT, Circle-2(1)(1), Ahmedabad

Appeal is dismissed

ITA 855/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2012-13

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Ms. Arti Shah, ARFor Respondent: (sl.nos.1&4) Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 147

…decision of the Higher Court. Reliance in this respect can be placed of Hon’ble Supreme Court in the cases of CIT vs. Sun Engineering Works (P.) Ltd. (1992) 64 Taxman 442 (SC); CIT vs. Caixa Economica De Goa 210 ITR 719 (Bom); K. Sudhakar S. Shanbhag vs. ITO 241 ITR 865 (Bom) and CIT vs. Keshoram Industries Ltd. 144 Taxman 1 (Calcutta). It is to be noted that the Reliance of the Ld.Counsel on the decision of the Hon’ble Bombay High Court in the case of CIT vs. Caixa Economica De Goa (supra) is misconceived as in the said case, the assessment was re-opened on the ground that subsidy received by the assessee was a…

The ACIT, Circle-2(1)(1), Ahmedabad vs. Gruh Finance Ltd., Ahmedabad

Appeal is dismissed

ITA 1126/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2012-13

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Ms. Arti Shah, ARFor Respondent: (sl.nos.1&4) Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 147

…decision of the Higher Court. Reliance in this respect can be placed of Hon’ble Supreme Court in the cases of CIT vs. Sun Engineering Works (P.) Ltd. (1992) 64 Taxman 442 (SC); CIT vs. Caixa Economica De Goa 210 ITR 719 (Bom); K. Sudhakar S. Shanbhag vs. ITO 241 ITR 865 (Bom) and CIT vs. Keshoram Industries Ltd. 144 Taxman 1 (Calcutta). It is to be noted that the Reliance of the Ld.Counsel on the decision of the Hon’ble Bombay High Court in the case of CIT vs. Caixa Economica De Goa (supra) is misconceived as in the said case, the assessment was re-opened on the ground that subsidy received by the assessee was a…

Rajasthan Advance Joint Care Trust, Jaipur vs. ITO, Exemption, Ward 1, Jaipur

In the result, this appeal of the assessee is allowed

ITA 137/JPR/2023[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mukesh Khandelwal (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 139Section 139(1)Section 143(3)Section 147Section 148Section 154Section 239Section 239(1)Section 250

…We have gone through the judgment cited in the orders passed by the revenue authorities as well as cited by both the parties before us. Upon considering the judgments in the cases of Sun Engineering Works Pvt. Ltd. 198 ITR 297 (SC), K. Sudhakar S. Shanbhag, 241 ITR 865 (Bombay) and CIT vs. State Agro Development Corporation, 248 ITR 487 (J&K), we find that all the above judgments are of the opinion that the reassessment proceedings are not for the benefit of the assessee and thus the assessee cannot seek review of his original assessment or cannot raise any claim not related with the issues on which assessmen…

DCIT, Circle-2(2), New Delhi vs. Anant Raj Ltd., New Delhi

The appeal is allowed partly as indicated above

ITA 5238/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…laim relief in respect of items not claimed in the original assessment proceedings unless relatable to the escaped income and therefore cannot re-agitate the concluded matters: a) Sun Engineering Works 198 ITR 297 (SC) b) K.Sudhakar S. Shanbhag Vs ITO (2000) 241 ITR 865 (Bom) that t. c) Metro Ispat (P) Ltd. in ITA no. 2553/Mum/2010 - 37. We have considered the submissions and arguments made by the assessee and the CIT DR. Since we have already held that the reopening of the assessment u/s 147 of the Act for this assessment year as invalid and have confirmed the cancellation of the reassessment order, the return…

DCIT, Circle-2(2), New Delhi vs. Anant Raj Ltd., New Delhi

The appeal is allowed partly as indicated above

ITA 5237/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…laim relief in respect of items not claimed in the original assessment proceedings unless relatable to the escaped income and therefore cannot re-agitate the concluded matters: a) Sun Engineering Works 198 ITR 297 (SC) b) K.Sudhakar S. Shanbhag Vs ITO (2000) 241 ITR 865 (Bom) that t. c) Metro Ispat (P) Ltd. in ITA no. 2553/Mum/2010 - 37. We have considered the submissions and arguments made by the assessee and the CIT DR. Since we have already held that the reopening of the assessment u/s 147 of the Act for this assessment year as invalid and have confirmed the cancellation of the reassessment order, the return…

Anant Raj Ltd., New Delhi vs. DCIT, Circle-2(2), New Delhi

The appeal is allowed partly as indicated above

ITA 4736/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…laim relief in respect of items not claimed in the original assessment proceedings unless relatable to the escaped income and therefore cannot re-agitate the concluded matters: a) Sun Engineering Works 198 ITR 297 (SC) b) K.Sudhakar S. Shanbhag Vs ITO (2000) 241 ITR 865 (Bom) that t. c) Metro Ispat (P) Ltd. in ITA no. 2553/Mum/2010 - 37. We have considered the submissions and arguments made by the assessee and the CIT DR. Since we have already held that the reopening of the assessment u/s 147 of the Act for this assessment year as invalid and have confirmed the cancellation of the reassessment order, the return…

DCIT (It) 3(1)(2), Mumbai vs. Lucent Technologies Crl Llc, Mumbai

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

ITA 678/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Aug 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri Madhur Agarwal
Section 144Section 144C(5)Section 234BSection 271

…therefore, since proceedings are initiated under section 148 assessee can not seek any benefit in the proceedings initiated for the benefit of the revenue . He relied on the judgment of Hon'ble Bombay High Court in the case of K. Sudhakar S. Shanbhag Vs ITO (241 ITR 865) for the proposition of “doctrine of election”. 57. We have considered the rival submissions. In the case of Lucent Technologies International Inc. (28 SOT 98) the co-ordinate Bench at Delhi considered the facts and held as under :- The agreement entered into between the assessee-company and the Indian Company, Escotel, as also the agreement ente…

Lucent Technologies Grl Llc, Mumbai vs. Jdit (It) RG 4, Mumbai

In the result, these appeals by the assessee stands allowed

ITA 7704/MUM/2012[2009-10]Status: DisposedITAT Mumbai13 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Samuel Darse
Section 115Section 115ASection 144C(1)Section 144C(5)Section 44D

…therefore, since proceedings are initiated under section 148 assessee can not seek any benefit in the proceedings initiated for the benefit of the revenue . He relied on the judgment of Hon'ble Bombay High Court in the case of K. Sudhakar S. Shanbhag Vs ITO (241 ITR 865) for the proposition of “doctrine of election”. 57. We have considered the rival submissions. In the case of Lucent Technologies International Inc. (28 SOT 98) the co-ordinate Bench at Delhi considered the facts and held as under :- The agreement entered into between the assessee-company and the Indian Company, Escotel, as also the agreement ente…

Lucent Technolgies Grl Llc, Mumbai vs. DDIT (It) 4(1), Mumbai

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 1934/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Jul 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri PJ PardiwalaFor Respondent: Shri Samuel Darse, DR
Section 143(3)Section 144C(1)Section 9(1)(vi)

…d therefore, since proceedings are initiated under section 148 assessee cannot seek any benefit in the proceedings initiated for the benefit of the revenue . He relied on the judgment of Hon'ble Bombay High Court in the case of K. Sudhakar S. Shanbhag Vs ITO (241 ITR 865) for the proposition of “doctrine of election”. Hence the learned D.R. pleaded that no benefit can be granted to the assessee in the reopened assessment. 9. On the other hand learned counsel of the assessee submitted that there is no such ground before us for adjudication. He further submitted that assessee has not at all made out a new case or…