Lakhmani Mewal Das v. ITO

99 ITR 296High Court1975#16270 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 143(1)Section 143(3)Section 147Section 148Section 151Section 2(22)(e)

Judgments citing Lakhmani Mewal Das v. ITO

Krishnan Vidya Shankar, Chennai vs. ITO, NFAC, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 1001/CHNY/2022[2014-2015]Status: DisposedITAT Chennai09 Oct 2024AY 2014-2015

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal**

Section 143(1)Section 148Section 151

…on the touch stone of the aforesaid judicial precedents given supra as well as the decision of the Hon'ble Supreme Court in the case of ITO v. Lakhmani Mewal Das reported in [1976] 103 ITR 437 (SC), arising from Ravish Lakhmani, Kolkata v. Pr.CIT reported in 99 ITR 296 (Calcutta) in which the principles of re-opening of assessment as well as *:: 11 ::* the importance of granting sanction to issue notices have been explained. It has to be borne in mind that as per law in force for the relevant Assessment Year, two conditions had to be satisfied before the AO usurped jurisdiction to issue notice u/s.148 of the A…

Radha Mittal, Ludhiana vs. ITO- Ward 7(3), Ludhiana

In the result, the appeal of the assessee is allowed in light

ITA 1140/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh18 Oct 2022AY 2011-12

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadavradha Mittal, Ito बनाम H. No. 85-A, Aggar Nagar, Ward- 7(3), Ludhiana- 141012 Ludhiana

For Appellant: Shri Sarabjit Garg, C.AFor Respondent: Smt. Priyanka Dhar, Sr. D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 68

…al without application of mind and in support, reliance was placed on the following decisions as under:- • Kumar Chatterjee v. ITO [1974] 93 ITR 130 (Calcutta) • Lakhmani Mewal. Chhugamal Rajput v. Chaliha [1971] 79 ITR 603 (SC) • Chanchal Das v. ITO [1975] 99 ITR 296 (Calcutta) • Arjun Singh v. CIT [2000] 246 Taxman 363 (M.P) • United Electrical Co. (P) Ltd. v. CIT [2002] 125 Taxman 775 (Delhi) 6. Per contra, the ld. Sr DR submitted that notice u/s 148 was issued to the assessee on 30.03.2018 which was duly served upon her and in response to the said notice, the assessee has filed her return of income and th…

Sarthak Real Built Pvt. Ltd, Indore vs. Dy, CIT, CPC-TDS, Ghaziabad

ITA 819/IND/2017[14-15--26Q/Q-4]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…r he has reopened the case on mere “suspicion”. This view is supported by the decision of Hon'ble Supreme Court rendered in case of ITO vs. Lakhmani Mewal Das 1976 CTR (SC) 220 : (1976) 103 ITR 437 (SC) : TC51R.598 wherein Lakhmani Mewal Das vs. ITO (1975) 99 ITR 296 (Cal)(FB) : TC51R.606 was affirmed. The Hon'ble Supreme Court observed as under: "The powers of the ITO to reopen assessment, though wide, are not plenary. The words of the statute are ‘reason to believe' and not ‘reason to suspect'. The reopening of the assessment after the lapse of many years is a serious matter. The Act, no doubt, contemplates…

Assistant Commissioner of Income Tax 1 (1), Indore vs. M/S Ferro Concreate Construction (India) Pvt. Ltd Indore, Indore

ITA 439/IND/2017[09-10]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…r he has reopened the case on mere “suspicion”. This view is supported by the decision of Hon'ble Supreme Court rendered in case of ITO vs. Lakhmani Mewal Das 1976 CTR (SC) 220 : (1976) 103 ITR 437 (SC) : TC51R.598 wherein Lakhmani Mewal Das vs. ITO (1975) 99 ITR 296 (Cal)(FB) : TC51R.606 was affirmed. The Hon'ble Supreme Court observed as under: "The powers of the ITO to reopen assessment, though wide, are not plenary. The words of the statute are ‘reason to believe' and not ‘reason to suspect'. The reopening of the assessment after the lapse of many years is a serious matter. The Act, no doubt, contemplates…

M/S. Ferro Concrete Con. India Pvt. Ltd., Indore vs. The DCIT Circle-1(1), Indore

ITA 359/IND/2017[2009-10]Status: DisposedITAT Indore13 Oct 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…r he has reopened the case on mere “suspicion”. This view is supported by the decision of Hon'ble Supreme Court rendered in case of ITO vs. Lakhmani Mewal Das 1976 CTR (SC) 220 : (1976) 103 ITR 437 (SC) : TC51R.598 wherein Lakhmani Mewal Das vs. ITO (1975) 99 ITR 296 (Cal)(FB) : TC51R.606 was affirmed. The Hon'ble Supreme Court observed as under: "The powers of the ITO to reopen assessment, though wide, are not plenary. The words of the statute are ‘reason to believe' and not ‘reason to suspect'. The reopening of the assessment after the lapse of many years is a serious matter. The Act, no doubt, contemplates…

M/S. Ferro Concrete Con. India Pvt. Ltd., Indore vs. The Pr.CIT-1, Indore

ITA 284/IND/2017[2012-13]Status: DisposedITAT Indore13 Oct 2021AY 2012-13

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…r he has reopened the case on mere “suspicion”. This view is supported by the decision of Hon'ble Supreme Court rendered in case of ITO vs. Lakhmani Mewal Das 1976 CTR (SC) 220 : (1976) 103 ITR 437 (SC) : TC51R.598 wherein Lakhmani Mewal Das vs. ITO (1975) 99 ITR 296 (Cal)(FB) : TC51R.606 was affirmed. The Hon'ble Supreme Court observed as under: "The powers of the ITO to reopen assessment, though wide, are not plenary. The words of the statute are ‘reason to believe' and not ‘reason to suspect'. The reopening of the assessment after the lapse of many years is a serious matter. The Act, no doubt, contemplates…

Lakhmani Mewal Das v. ITO (99 ITR 296) — Cited in 6 Judgments | BharatTax