KLM Royal Dutch Airlines v. Additional Director of Income Tax

292 ITR 49High Court2007#1455 most cited

What is KLM Royal Dutch Airlines v. Additional Director of Income Tax authority for?

Reassessment proceedings under Section 147 cannot be initiated based on a mere change of opinion or reappraisal of existing facts, but require new or fresh tangible material or information indicating escapement of income.

78

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2010 to 2025.

Also referred to as

KLM Royal Dutch Airlines v. ADIT · Section 147 · Section 148 · initiation of reassessment · fresh tangible material · mere change of opinion · escapement of income · full and true disclosure · reappraisal of existing facts · Kelvinator principle · 292 ITR 49

Sections most often in play

Section 143(3)Section 147Section 148Section 143(2)Section 142(1)Section 139Section 139(4)Section 237
Read the full judgment

Issues it is cited on

section 237section 55(2)assistant directorsection 139(9)section 49section 44bbfresh tangible materialsection 44bsection 114kelvinatormere change of opinionfull and true disclosure

Judgments citing KLM Royal Dutch Airlines v. Additional Director of Income Tax

Income Tax Officer, Ward-1(1)(3), Dehradun, Aaykar Bhawan, Subhash Road vs. Uttarakhand Purv Sainik Kalyan Nigam Limited, Station Sub Area

In the result, appeal of the assessee is allowed

ITA 92/DDN/2024[2015-16]Status: DisposedITAT Dehradun23 Dec 2025AY 2015-16

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Amar Pal Singh, JCIT-DR
Section 10Section 139Section 139(1)Section 139(4)Section 143(3)Section 148Section 149Section 617

…Officer. The reasons given by the Tribunal are based on valid materials and evidence and we do not find any error or illegality in the order of the Tribunal so as to warrant interference." 18. Same is also the mandate of Honourable Delhi High court in [2007] 292 ITR 49 KLM ROYAL DUTCH AIRLINES v. ASSISTANT DIRECTOR OF INCOME-TAX where in it has been held that Where an assessment has not been framed at all, it is not possible to posit that income has escaped assessment. 8. Similar view was also addressed by the Coordinate Bench of Bombay Tribunal in the case of BakimchandraLaxmikant Vs. Income-tax Officer, repor…

Pamela Bhardwaj, Karnal vs. ITO, Ward- 3, Karnal

ITA 2595/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Jul 2025AY 2014-15

Bench: Ms. Madhumita Roy & Khettra Mohan Royassessment Year: 2014-15

Section 143(3)Section 147Section 148Section 151Section 263Section 263(1)

…J.) in the case of CIT vs. Qatalys Software Technologies Ltd. (2009) 308 ITR 249 (Mad) has held the issue against the Revenue, by also relying upon the decision in the case of KLM Royal Dutch Airlines vs. Asstt. Director of IT (2007) 208 CTR (Del) 33 : (2007) 292 ITR 49 (Del), in which the Delhi High Court, following the Supreme Court judgments cited supra, considered the scope of the provision of ss. 139 and 147 of the Act and held as follows : “Applying this line of decisions to the facts of the present case, the inescapable conclusion that would have to be reached is that while assessment proceedings remain in…

Bses Yamuna Power Ltd, Delhi vs. ACIT, Circle-5(1), New Del;Hi

The appeal of the assessee is allowed on legal issues

ITA 4853/DEL/2017[2008-09]Status: DisposedITAT Delhi16 Apr 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…ses it has been held that reassessment cannot be initiated unless some new/ additional fact/material/ information comes on record leading to the belief of escapement of income: BSES Rajdhani Power Ltd. & Ors vs. ACIT KLM Royal Dutch Airlines v. ADIT: [2007] 292 ITR 49 (Del.) CIT v. Feather Foam Enterprises (P) Ltd.: [2008] 296 ITR 342 (Del.) Atma Ram properties Pvt. Ltd v DCIT: [2012] 343 ITR 141 (Del) CIT v. Orient Craft Ltd: [2013] 354 ITR 536 (Del) Aventis Pharma Ltd. v. ACIT: [2010] 323 ITR 570 (Bom) 44. Reliance in this regard is placed on the following decisions of the Delhi High Court wherein the Court h…

Bses Yamuna Power Ltd., New Delhi vs. DCIT, Circle- 5(1), New Delhi

The appeal of the assessee is allowed on legal issues

ITA 4852/DEL/2017[2007-08]Status: DisposedITAT Delhi16 Apr 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…ses it has been held that reassessment cannot be initiated unless some new/ additional fact/material/ information comes on record leading to the belief of escapement of income: BSES Rajdhani Power Ltd. & Ors vs. ACIT KLM Royal Dutch Airlines v. ADIT: [2007] 292 ITR 49 (Del.) CIT v. Feather Foam Enterprises (P) Ltd.: [2008] 296 ITR 342 (Del.) Atma Ram properties Pvt. Ltd v DCIT: [2012] 343 ITR 141 (Del) CIT v. Orient Craft Ltd: [2013] 354 ITR 536 (Del) Aventis Pharma Ltd. v. ACIT: [2010] 323 ITR 570 (Bom) 44. Reliance in this regard is placed on the following decisions of the Delhi High Court wherein the Court h…

Adonis Marketing (P) Ltd., Kolkata vs. I.T.O., Ward - 9(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 1769/KOL/2024[2009-2010]Status: DisposedITAT Kolkata06 Feb 2025AY 2009-2010

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68

…e Hon’ble Supreme Court in the case of H.H.E The Nizam’s Supplemental Family Trust Vs. CIT (2000) 242 ITR 381 (SC) which has been further followed by the Hon’ble Delhi High Court in the case of KLM Royal Dutch Airlines Vs. Asstt. Director of Income Tax (2017) 292 ITR 49 (Del.). 4. The Ld. DR, however, has relied upon the decision of the Hon’ble Allahabad High court in the case of “CIT Vs. Jora Singh reported in (2013) 32 taxmann.com 263”. 5. We have considered the rival contentions and gone through the records. We note that the Hon’ble Allhabad High Court in the case of CIT Vs. Jora Singh (supra) has relied upo…

Sh. Satnam Singh, Mohali vs. ITO, Ward 6(4), Mohali

In the result, both the appeals of the Assessee are allowed

ITA 334/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh15 Jan 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

For Appellant: Shri Parikshit Aggarwal, CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 120Section 142(1)Section 144Section 147Section 148Section 69

…ion 237 of the Act, action could not have been taken under section 147/148 of the Act. Our answer to the question, therefore, is in the negative, i.e., against the Revenue." In the case of KLM Royal Dutch Airlines Vs. Assistant Director of Income-tax’ [2007] 292 ITR 49 (Delhi), the Delhi High Court, following the above Supreme Court judgment, considered the scope of provision of Sections 139 and 147 of the Act and held as follows: 282 & 334-Chd-2023 – Satnam Singh, Mohali 7 "Applying this line of decisions to the facts of the present case, the inescapable conclusion that would have to be reached is that while a…

Sh. Satnam Singh, Mohali vs. ITO, Ward 6(1), Mohali

In the result, both the appeals of the Assessee are allowed

ITA 282/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh15 Jan 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

For Appellant: Shri Parikshit Aggarwal, CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 120Section 142(1)Section 144Section 147Section 148Section 69

…ion 237 of the Act, action could not have been taken under section 147/148 of the Act. Our answer to the question, therefore, is in the negative, i.e., against the Revenue." In the case of KLM Royal Dutch Airlines Vs. Assistant Director of Income-tax’ [2007] 292 ITR 49 (Delhi), the Delhi High Court, following the above Supreme Court judgment, considered the scope of provision of Sections 139 and 147 of the Act and held as follows: 282 & 334-Chd-2023 – Satnam Singh, Mohali 7 "Applying this line of decisions to the facts of the present case, the inescapable conclusion that would have to be reached is that while a…

Vanasowrabha Associates, Warangal vs. Assistant Commissioner of Income Tax, Circle-1, Warangal

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

ITA 439/HYD/2023[2014-2015]Status: DisposedITAT Hyderabad28 Oct 2024AY 2014-2015

Bench: Shri Laliet Kumar & Shri Manjunatha G

For Appellant: Shri Pawan Kumar ChakrapaniFor Respondent: : Shri Ashish Kumar Shukla
Section 133ASection 139(1)Section 139(4)Section 144Section 147Section 148Section 234A

…Officer. The reasons given by the Tribunal are based on valid materials and evidence and we do not find any error or illegality in the order of the Tribunal so as to warrant interference." 18. Same is also the mandate of Honourable Delhi High court in [2007] 292 ITR 49 KLM ROYAL DUTCH AIRLINES v. ASSISTANT DIRECTOR OF INCOME-TAX where in it has been held that Where an ITA No.439/Hyd/2023 12 assessment has not been framed at all, it is not possible to posit that income has escaped assessment. 8. Similar view was also addressed by the Coordinate Bench of Bombay Tribunal in the case of Bakimchandra Laxmikant Vs. I…

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

…s of law and the same was liable to be quashed and set aside. [Para 11 ] The petition was allowed. The notices issued under section 148(1) in both the petitions were quashed and set aside, "(emphasis supplied) In the case of KLM Royal Dutch Airlines vs. ACIT: 292 ITR 49, the Hon'ble 15. Delhi High Court held that the proceedings initiated under Section 147 through issue of notice under section 148 of the Act without there being any tangible material coming to the knowledge of the assessing officer was beyond jurisdiction and was accordingly quashed. The relevant observations of this Hon'ble Court are as under: "A…

Sarojin Satpathy, Bhubaneswar vs. Assistant Commissioner of Income Tax, Circle-5(1), Bhubaneswarw, Bhubaneswar

In the result, appeal of the assessee stands allowed

ITA 261/CTK/2024[2017-18]Status: DisposedITAT Cuttack13 Aug 2024AY 2017-18

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2017-18 Sarojini Sarojini Satpathy, Satpathy, At:N At:N- Vs. Asst. Asst. Commissioner Commissioner Of Of 3/455, Irc Village, Po/Ps: 3/455, Irc Village, Po/Ps: Income Income Tax, Tax, Circle Circle-5(1), Nayapalli, Bhubaneswar Nayapalli, Bhubaneswar Bhubaneswar Bhubaneswar Pan/Gir No. No.Asgps 9377 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 13/8 8/2024 Date Of Pronouncement : 13/8 /8/2024 O R D E R Per Bench

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri S.C.Mohanty, Sr
Section 124(3)Section 143(2)Section 147Section 148

…the decision of Hon’ble Supreme Court in the case of Trustees of H.E.H. The Nizama’s Supplemental Family Trust vs CIT, 242 ITR 381 (SC) and also the decision of Hon’ble Delhi High Court in the case of KLM Royal Dutch Airlines vs Asst. Director of Income Tax, 292 ITR 49 (Del) held that no action could be initiated u/s.147 of the Act when there is pendency of the return before P a g e 2 | 4 Assessment Year : 2017-18 the Assessing Officer. Ld AR also relied upon the decision of Hon’ble Madras High Court in the case of CIT vs. Qatyalys Software Technologies Ltd., (2009) 308 ITR 249 (Mad), wherein, identical finds…

Rvr Technologies Ltd., Mandideep vs. ITO-2(1), Bhopal

In the result, appeal for A

ITA 277/IND/2023[2014-15]Status: DisposedITAT Indore30 May 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…held that even if the AO did not apply his mind on matter submitted before him the assessee cannot be made to suffer the consequences of that lapse. Reopening was not justifiable. He has also relied upon the following decisions: (i) KLM Royal Dutch Airlines 292 ITR 49 (Del.), (ii)CLT vs Goetze (India) Ltd. 229 CTR 167 (Del.) 2.4 He has further submitted that there is only one electricity meter in both units. The genuineness of the total electricity expenses is not disputed. Unit-II though 100% export Oriented Unit Page 4 of 25 ITANo.275 to 277/Ind/2023 RVT Technologies Ltd. (EOU) yet no deduction u/s 10B…

Rvr Technologies Ltd., Mandideep vs. Addl. CIT-Range-3, Bhopal

In the result, appeal for A

ITA 276/IND/2023[2009-10]Status: DisposedITAT Indore30 May 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…held that even if the AO did not apply his mind on matter submitted before him the assessee cannot be made to suffer the consequences of that lapse. Reopening was not justifiable. He has also relied upon the following decisions: (i) KLM Royal Dutch Airlines 292 ITR 49 (Del.), (ii)CLT vs Goetze (India) Ltd. 229 CTR 167 (Del.) 2.4 He has further submitted that there is only one electricity meter in both units. The genuineness of the total electricity expenses is not disputed. Unit-II though 100% export Oriented Unit Page 4 of 25 ITANo.275 to 277/Ind/2023 RVT Technologies Ltd. (EOU) yet no deduction u/s 10B…

Rvr Technologies Ltd., Mandideep vs. ACIT-3(1), Bhopal

In the result, appeal for A

ITA 275/IND/2023[2008-09]Status: DisposedITAT Indore30 May 2024AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…held that even if the AO did not apply his mind on matter submitted before him the assessee cannot be made to suffer the consequences of that lapse. Reopening was not justifiable. He has also relied upon the following decisions: (i) KLM Royal Dutch Airlines 292 ITR 49 (Del.), (ii)CLT vs Goetze (India) Ltd. 229 CTR 167 (Del.) 2.4 He has further submitted that there is only one electricity meter in both units. The genuineness of the total electricity expenses is not disputed. Unit-II though 100% export Oriented Unit Page 4 of 25 ITANo.275 to 277/Ind/2023 RVT Technologies Ltd. (EOU) yet no deduction u/s 10B…

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

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.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.…

Ntpc Limited, New Delhi vs. ACIT, Special Range-06, Delhi

In the result, both the appeals of the assessee in ITA Nos

ITA 1811/DEL/2023[2012-13]Status: DisposedITAT Delhi16 Feb 2024AY 2012-13

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Subhra Jyoti Chakroborty, CIT-DR
Section 143Section 143(3)Section 147Section 148Section 80I

…ll Bench decision of the Delhi High Court in Kelvinator of India Limited (supra) in Eicher Limited (supra). The said decision in Eicher Limited (supra) makes reference to the decision of KLM Royal Dutch Airlines vs. Assistant Commissioner of Income Tax [2007] 292 ITR 49 (Delhi). KLM Royal case (supra) deals with some other issues on which we do not express or make any observation approving or disapproving. Some of these aspects have been considered and explained in other decisions in light of the judgment of the Supreme Court in the case of Rajesh Jhaveri Stock Brokers Pvt. Ltd. 291 ITR 500”. 12. Considering the…

Ntpc Limited, New Delhi vs. ACIT, Special Range-06, New Delhi

In the result, both the appeals of the assessee in ITA Nos

ITA 1810/DEL/2023[2011-12]Status: DisposedITAT Delhi16 Feb 2024AY 2011-12

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Subhra Jyoti Chakroborty, CIT-DR
Section 143Section 143(3)Section 147Section 148Section 80I

…ll Bench decision of the Delhi High Court in Kelvinator of India Limited (supra) in Eicher Limited (supra). The said decision in Eicher Limited (supra) makes reference to the decision of KLM Royal Dutch Airlines vs. Assistant Commissioner of Income Tax [2007] 292 ITR 49 (Delhi). KLM Royal case (supra) deals with some other issues on which we do not express or make any observation approving or disapproving. Some of these aspects have been considered and explained in other decisions in light of the judgment of the Supreme Court in the case of Rajesh Jhaveri Stock Brokers Pvt. Ltd. 291 ITR 500”. 12. Considering the…

Rohit Manoj Mehra, New Delhi vs. ACIT Circle 71 1 New Delhi, New Delhi

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

ITA 2806/DEL/2023[2012-13]Status: DisposedITAT Delhi21 Dec 2023AY 2012-13

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

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 143Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER SA No. 410/DEL/2023 (A/o ITA No. 2806/DEL/2023 [A.Y. 2012-13]) & ITA No. 2806/DEL/2023 [A.Y. 2012-13] Shri Rohit Manoj Mehra Vs. The A.C.I.T., 32-E, Ashoka Avenue Circle 71(1) Sainik Farm, Delhi New Delhi PAN – AAIPM 8888 Q (Applicant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Adv Shri Shailesh Gupta, CA Shri Madhur Aggarwal, Adv Department By : Shri Vivek Vardhan, Sr. DR Date of Hearing : 18.12.2023 Date of Pronouncement : 20.12.2023 ORDER PER…

Showtime Events India Pvt. Ltd., New Delhi vs. DCIT, Circle- 23(1), New Delhi

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

ITA 4239/DEL/2017[2008-09]Status: DisposedITAT Delhi22 Aug 2023AY 2008-09

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Raghvendra Singh, AdvFor Respondent: Shri Anuj Garg, Sr. DR
Section 143(3)Section 147Section 148Section 154

…(A) has followed the decision of the Hon'ble Delhi High Court in the case of Consolidated Photo & Finvest Ltd 281 ITR 394 which decision as held to be not expounding a good law as held by the Hon'ble High Court of Delhi in the case of KLM Royal Dutch Airlines 292 ITR 49. The relevant part reads as under: “The Full Bench of this Court in Commissioner of Income-Tax v. Kelvinator of India Ltd. [2002] 256 ITR 1 had opined that the amendments introduced into Section 147 with effect from 1.4.1989 have not altered the position that a mere change of opinion of the AO was not sufficient ground for embarking on a reasses…

DCIT, New Delhi vs. M/S. Sahara India Power Corporation Ltd., Pune

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 5067/DEL/2013[2005-06]Status: PendingITAT Delhi28 Apr 2023AY 2005-06

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…tion 143(3)/148. of the Income Tax Act is invalid and, therefore, the entire assessment framed is void ab-initio and bad in law. 74. The ld. CIT(A) placing reliance on the judgment of jurisdictional High Court in the case of KLM Royal Dutch Airways Vs. ADIT (292 ITR 49) quashed the assessment order. Against this revenue is in appeal before us. 75. We have heard the rival submissions and perused the materials available on record. The main contention of the ld. A.R. is that the assessee has filed the return of income for assessment year 2005-06 on 31.10.2005. The said return was processed u/s 143(1) of the Act. N…

Sahara India Power Corporation Ltd, Pune vs. DCIT, New Delhi

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 1155/DEL/2009[2004-05]Status: DisposedITAT Delhi28 Apr 2023AY 2004-05

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…tion 143(3)/148. of the Income Tax Act is invalid and, therefore, the entire assessment framed is void ab-initio and bad in law. 74. The ld. CIT(A) placing reliance on the judgment of jurisdictional High Court in the case of KLM Royal Dutch Airways Vs. ADIT (292 ITR 49) quashed the assessment order. Against this revenue is in appeal before us. 75. We have heard the rival submissions and perused the materials available on record. The main contention of the ld. A.R. is that the assessee has filed the return of income for assessment year 2005-06 on 31.10.2005. The said return was processed u/s 143(1) of the Act. N…