Karamchand Appliances Pvt. Ltd. v. DCIT

399 ITR 323High Court2017#10837 most cited

What is Karamchand Appliances Pvt. Ltd. v. DCIT authority for?

An Assessing Officer cannot reopen an assessment under Section 147/148 of the Income Tax Act, 1961, based solely on a change of opinion regarding facts already disclosed and accepted during the original assessment.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Also referred to as

Karamchand Appliances Pvt. Ltd. v. DCIT · 399 ITR 323 · Section 147 · Section 148 · reassessment · change of opinion · reopening assessment · disclosed facts · accepted by AO

Sections most often in play

Section 142(1)Section 143(3)Section 147Section 148Section 151Section 37Section 37(1)

Judgments citing Karamchand Appliances Pvt. Ltd. v. DCIT

Bhartiya Samruddhi Investments and Consulting Services Limited, Delhi vs. ACIT, Circle 4(2), Delhi

In the result, the Assessee’s appeal is allowed

ITA 1637/DEL/2023[2012-13]Status: DisposedITAT Delhi04 Oct 2024AY 2012-13

Bench: Shri Shamim Yahya & Ms. Madhumita Roya.Yr. : 2012-13 Bhartiya Samruddhi Vs. Acit, Circle 4(2), Investments & Consulting New Delhi Services Limited, F-5, Ground Floor, Greater Kailash, Kailash Colony, Part-I, New Delhi – 110 048 (Pan: Aaacb5336R) (Appellant) (Respondent)

For Appellant: Shri Arvind Kumar, AdvFor Respondent: Shri Raghunath, Sr. DR
Section 142(1)Section 143(3)Section 147Section 148Section 151Section 37

…osed all the fads which are replied and accepted by the AO himself and now also on the same facts only, the AO is relying upon to reopen the assessment. Our rejoinder refers to following case laws – Karam Chand Appliances Pvt. Ltd. & Another vs. DC IT (2017) 399 ITR 323(Delhi) Donald Son India Filters System Pvt. Ltd. v. CIT (2015) 371 ITR 87 Madhukar Khosla vs. ACIT (2014)367 ITR 165 (Delhi) CIT vs. Kelvinator of India 320 ITR 561 ITO vs. Lakhmani Mewal Das (1976) 103 ITR 437 (SC) In view of the above submission, legally as well as factually, 148 action of the AO deserve to be cancelled and filed, as there is…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…andigarh Bench. Chandigarh ii). Pr. Commissioner of income Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening the case is against the settled taw and, as such, the notice may please, be quashed. 10. Further, it is submitted that this change of opinion and which is being substantiated belo…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…andigarh Bench. Chandigarh ii). Pr. Commissioner of income Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening the case is against the settled taw and, as such, the notice may please, be quashed. 10. Further, it is submitted that this change of opinion and which is being substantiated belo…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…ome Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening the case is against the settled taw and, as such, the notice may please, be quashed. 10. Further, it is submitted that this change of opinion and which is being substantiated below:- In the reasons so recorded by your goodself’s prede…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…andigarh Bench. Chandigarh ii). Pr. Commissioner of income Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening the case is against the settled taw and, as such, the notice may please, be quashed. 10. Further, it is submitted that this change of opinion and which is being substantiated belo…

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Manav Mangal School( Manav Mangal Society), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…andigarh Bench. Chandigarh ii). Pr. Commissioner of income Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening the case is against the settled taw and, as such, the notice may please, be quashed. 10. Further, it is submitted that this change of opinion and which is being substantiated belo…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…andigarh Bench. Chandigarh ii). Pr. Commissioner of income Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening the case is against the settled taw and, as such, the notice may please, be quashed. 10. Further, it is submitted that this change of opinion and which is being substantiated belo…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…ome Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening the case is against the settled taw and, as such, the notice may please, be quashed. 10. Further, it is submitted that this change of opinion and which is being substantiated below:- In the reasons so recorded by your goodself’s prede…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…ome Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening the case is against the settled taw and, as such, the notice may please, be quashed. 10. Further, it is submitted that this change of opinion and which is being substantiated below:- In the reasons so recorded by your goodself’s prede…

M/S Rajasthan State Mines & Minerals Limited, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, the ground is partly allowed for statistical purposes

ITA 704/JPR/2018[2010-11]Status: DisposedITAT Jaipur05 Nov 2018AY 2010-11
For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri Rajendra Jha
Section 143(3)Section 147Section 148Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 704/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Rajasthan State Mines & DCIT Vs. Minerals Ltd., Circle-6, C-89-90, Lal Kothi, Janpath, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACR7857H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by: Shri Rajend…