Koteshwara Rao v. DCIT

64 Taxmann.com 159Income Tax Appellate Tribunal2015#1803 most cited

What is Koteshwara Rao v. DCIT authority for?

Reopening an assessment under Section 147 is not justified if the Assessing Officer's opinion is based solely on a statement recorded from the assessee during post-search proceedings arising from a search conducted in a third-party case.

63

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

G. Koteswara Rao · Koteshwara Rao v. DCIT · Section 147 · Section 148 · reopening of assessment · third party search · post-search statement · validity of reassessment · DDIT (Inv) proceedings · illegal and arbitrary assessment · Section 132 · Section 153C

Sections most often in play

Section 147Section 148Section 153CSection 143(3)Section 132Section 153ASection 142(1)Section 143(1)

Issues it is cited on

section 142(3)section 147ofsection 89section 69dsection 142(2)section 158basection 10(26)section 2(31)section 158bcaudi alteram partemsection 158bdsection 149(1)(b)

Judgments citing Koteshwara Rao v. DCIT

DCIT, Jaipur vs. Vimal Chand Surana HUF, Jaipur

In the result, the appeal of the revenue stands dismissed

ITA 437/JPR/2017[2007-08]Status: DisposedITAT Jaipur17 May 2018AY 2007-08
For Appellant: Shri S.R. Sharma &For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@
Section 131Section 139(1)Section 143Section 143(3)Section 147Section 148Section 151Section 292C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 437/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2007-08 cuke Dy. Commissioner of Vimal Chand Surana (HUF), Vs. Income Tax, 2231, Lal Katla, Haldiyon Ka Circle-2, Jaipur. Rasta, Johari Bazar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABHV 6622 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@ Asses…

Asst.C.I.T., Bangalore vs. Sri. Srinivas Rao Hoskote, Bangalore

In the result, appeals of the Revenue are dismissed

ITA 1154/BANG/2015[2010-11]Status: DisposedITAT Bangalore21 Feb 2018AY 2010-11

Bench: Shri. Jason P. Boaz & Shri. Laliet Kumari.T.A Nos.1154 & 1155/Bang/2015 (Assessment Years : 2010-11 & 2011-12) Asst. Commissioner Of Income-Tax, Circle -2(3)(1), Bengaluru .. Appellant V. Shri. Srinivas Rao Hoskote, No.4/7, 3Rd Floor, Sidda Enclave Nehrunagar, 1St Main Road, Seshadripuram Bengaluru 560 020 .. Respondent Pan : Aaeph8477J Assessee By : Shri. V. Chandrashekar, Advocate Revenue By : Smt. Padmameenakshi, Jcit Heard On : 31.01.2018 Pronounced On : 21.02.2018 O R D E R Per Laliet Kumar:

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Smt. Padmameenakshi, JCIT
Section 132Section 133ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153A

…ITA.1154 & 1155/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A Nos.1154 & 1155/Bang/2015 (Assessment Years : 2010-11 & 2011-12) Asst. Commissioner of Income-tax, Circle -2(3)(1), Bengaluru .. Appellant v. Shri. Srinivas Rao Hoskote, No.4/7, 3rd floor, Sidda Enclave Nehrunagar, 1st Main Road, Seshadripuram Bengaluru 560 020 .. Respondent PAN : AAEPH8477J Assessee by : Shri. V. Chandrashekar, Advocate Revenue by : Smt. Padmameenakshi, JCIT Heard on : 31.01.2018 Pronounced on : 21.02.…

Smt. Taruna Verma, Delhi vs. ITO, New Delhi

In the result appeal of the assessee is allowed

ITA 2833/DEL/2016[2007-08]Status: DisposedITAT Delhi19 Sept 2017AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishismt Taruna Verma, Vs. Ito, A-340, Shastri Nagar, Delhi Ward-19(3), Pan:Akfpv1950P New Delhi (Appellant) (Respondent)

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Anshu Prakash, Sr. DR
Section 142(1)Section 147Section 148Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Smt Taruna Verma, Vs. ITO, A-340, Shastri Nagar, Delhi Ward-19(3), PAN:AKFPV1950P New Delhi (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Adv Revenue by: Shri Anshu Prakash, Sr. DR Date of Hearing 05/09/2017 Date of pronouncement 19/09/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A)-12, New Delhi dated 28.03.2016 for the Assessment Year 2007-08. 2. The assessee has raised the following…