M/s. Hyoup Food and Oil Industries Limited v. ACIT

307 ITR 115High Court2008#7841 most cited

What is M/s. Hyoup Food and Oil Industries Limited v. ACIT authority for?

Reassessment proceedings are void if the Assessing Officer who recorded the reasons for reopening and the officer who issued the notice under Section 148 lack the requisite jurisdiction, such as due to a transfer of case. Assessments framed based on borrowed satisfaction are also invalid.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

M/s. Hyoup Food and Oil Industries Limited v. ACIT · section 148 · reassessment · invalid procedure · void-ab-intio · lack of jurisdiction · transfer of case · borrowed satisfaction · section 147 · reasons to believe

Sections most often in play

Section 143(3)Section 147Section 148Section 142(1)Section 144Section 151Section 271(1)(c)Section 129

Issues it is cited on

section 129escapement of incomereason to believesection 151notice under section 148section 12reassessment proceedingssection 143(2)section 148transfersection 147prescribed

Judgments citing M/s. Hyoup Food and Oil Industries Limited v. ACIT

Nitu Khadariya, Jaipur vs. ITO Ward 1(3), Ncrb Building

In the result, the appeal of the assessee is allowed

ITA 1360/JPR/2024[2014-15]Status: DisposedITAT Jaipur09 Oct 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.L. Yadav, CAFor Respondent: Shri Gautam Singh Choudhary,JCIT-DR
Section 143(3)Section 144BSection 147Section 69A

…n law. The AO at Guwahati had not validly assumed jurisdiction to initiate reassessment proceedings against the assessee. This view is further supported by judgment of Hon’ble Gujarat High Court in the case of Hynoup Food & Oil Industries Ltd. vs. ACIT (2008) 307 ITR 115 in which it is observed that AO recording reasons for reassessment and AO issuing a notice u/s 148 must be the same person. Successor AO cannot issue notice u/s 148 on the basis of reasons recorded by predecessor AO. The Hon’ble Gujarat High Court held as under: “Held, (i) that so far as the assessment years 1990-91 and 1991-92 were concerned, th…

Reeta Rana, Saharanpur vs. DCIT-3, Sahranpur

In the result, assessee’s appeal is allowed

ITA 4672/DEL/2024[2010-11]Status: DisposedITAT Delhi30 May 2025AY 2010-11

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royassessment Year: 2010-11

Section 129Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…n law. The AO at Faridabad had not validly assumed jurisdiction to initiate reassessment proceedings against the assessee. This view is further supported by judgment of Hon'ble Gujarat High Court in the case of Hynoup Food & Oil Industries Ltd. v. ACIT_(2008) 307 ITR 115 in which it is observed that AO recorded reasons for reassessment and AO issued a notice u/s 148 must be the same person. Successor AO cannot issue notice u/s 148 on the basis of 5 Reeta Rana v. DCIT A.Y. 2010-11 reasons recorded by predecessor AO. The Hon'ble Gujarat High Court held as under: "Held, (i) that so far as the assessment years 1990-…

Saroj Sangwan, New Delhi vs. ITO, Ward 4(1), Gurgaon

In the result, appeal of the assessee is partly allowed as

ITA 2428/DEL/2023[2011-12]Status: DisposedITAT Delhi17 May 2024AY 2011-12

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2428/Del/2023 िनधा"रणवष"/Assessment Year: 2011-12

Section 143(2)Section 143(3)Section 144Section 147Section 148Section 151

…iction to initiate reassessment proceedings. 6. In the case of Nishi Kapoor Vs. ITO (supra) the Delhi Bench considered a similar issue and following the decision of the Hon’ble Gujarat High Court in the case of Hynoup Food & Oil Industries Ltd. Vs. ACIT (307 ITR 115) quashed the reassessment on identical facts observing as under: - “4. He has submitted that these reasons are recorded by ITO, Ward 2(3), Noida and thereafter, he has written a letter dated 07.09.2017 PB 10 to the Assessing Officer (ITO, Ward 2(1), Faridabad) stating therein that the notice u/s 148 of the Act was issued on 30.03.2017. As per…

Tirlok Singh, Kurukshetra vs. DCIT, Intl. Taxation, Gurgaon

In the result, the appeal of the assessee stands allowed

ITA 3995/DEL/2018[2009-10]Status: DisposedITAT Delhi08 Dec 2021AY 2009-10

Bench: Shri Anil Chaturvedi& Shri Sanjay Gargआयकरअपीलसं./Ita No.3995/Del/2018 िनधा"रणवष" / Assessment Year : 2009-10 Sh. Tirlok Singh, बनाम The Dcit(International S/O Sh. Surjit Singh, Taxation), Circle, Village Kalsa, Tehsil Pehowa, Gurgaon Kurukshetra "थायीलेखासं./Pan No: Cbzps6654J अपीलाथ"/Appellant ""यथ"/Respondent Hearing Though Video Conferencing िनधा"रतीक"ओरसे/Assessee By : Shri Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue By : Dr. Jagdish Singh, Sr. Dr सुनवाईक"तारीख/Date Of Hearing : 06.10.2021 उदघोषणाक"तारीख/Date Of Pronouncement : 08.12.2021 आदेश/Order Per Sanjay Garg:

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Jagdish Singh, Sr. DR
Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”,DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER& SHRI SANJAY GARG, JUDICIAL MEMBER आयकरअपीलसं./ITA No.3995/DEL/2018 िनधा"रणवष" / Assessment Year : 2009-10 Sh. Tirlok Singh, बनाम The DCIT(International S/o Sh. Surjit Singh, Taxation), Circle, Village Kalsa, Tehsil Pehowa, Gurgaon Kurukshetra "थायीलेखासं./PAN NO: CBZPS6654J अपीलाथ"/Appellant ""यथ"/Respondent Hearing though video Conferencing िनधा"रतीक"ओरसे/Assessee by : Shri Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue by : Dr. Jagdish Singh, Sr. DR सुनवाईक"तारीख/Date of Hearing : 06.10.2021 उदघोषणाक"तार…

Seema Singhal, Hapur vs. ITO, Ward- 3(5), Hapur

In the result, appeal of the assessee is allowed

ITA 2441/DEL/2019[2009-10]Status: DisposedITAT Delhi25 Nov 2021AY 2009-10

Bench: Sh. Anil Chaturvedi(Through Video Conferencing) Seema Singhal, Hapur Vs. Ito C/O. Pradeep & Co., Ward – 3(5) 7, Navyug Market, Hapur Ghaziabad, Uttar Pradesh – 201 001 Pan : Awpps 0757 B (Appellant) (Respondent) Assessee By Shri Satyajeet Goel, C.A. Revenue By Ms. Sangeeta Yadav, Sr. D.R. Date Of Hearing: 28.10.2021 Date Of Pronouncement: 25.11.2021 Order Per Anil Chaturvedi, Am:

Section 143(3)Section 147Section 148Section 151

…and continued the proceedings u/s 148 of the Act and passed order u/s 143(3) r.w.s 147 vide order dated 31.08.2016 on the basis of reasons recorded by ITO, Ghaziabad. Hon’ble Gujarat High Court in the case of Hynoup Food & Oil Industries Ltd. vs. ACIT (2008) 307 ITR 115 has observed that AO recorded reasons for reassessment and AO issued a notice u/s 148 of the Act must be the same person. Successor AO cannot issue notice u/s 148 on the basis of reasons recorded by predecessor AO. In view of the foregoing and relying on the aforesaid decision rendered by Hon’ble Gujarat High Court and in view of the well-settled…

Bhiryani Dadlani Sales Agencies Pvt. Ltd., Mumbai vs. ITO 12(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 3304/MUM/2019[2008-09]Status: DisposedITAT Mumbai25 Mar 2021AY 2008-09

Bench: Shri Vikas Awasthyआअसं. 3303/मुं/2019 ("न.व. 2007-08) आअसं. 3304/मुं/2019 ("न.व. 2008-09) Bhiryani Dadlani Sales Agencies Pvt. Ltd, Shop Nos.10-11, Kenwood Apartment Chs Ltd., Dr.Ambedkar Road, Bandra (West), Mumbai 400 050 Pan: Aabcb 7448M ...... अपीलाथ" /Appellant बनाम Vs. Ito- Ward 12(1)(3) Room No.145A, 1St Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Sushil Kumar Mishra
Section 143(2)Section 148Section 151

…iction. In support of his third objection the ld. AR of the assessee relied on following decisions: i. CIT v. Anjum H. Ghaswala, 252 ITR 1 (SC); ii. CIT vs. Shree Rajasthan Syntex Ltd., 212 Taxman 275 (Raj.); iii. Hynoup Food and Oil Industries Ltd. vs. ACIT, 307 ITR 115 (Guj.); iv. Tata Sons Ltd. v. ACIT, 76 taxmann.com 126 (Mum.- Trib.) The ld. Authorized Representative of the assessee submitted that the assessment is liable to be quashed on the legal grounds raised by the assessee as additional grounds of appeal. 2.4. The fourth and last legal objection by the assessee is regarding validity of reasons for re…

Bhiryani Dadlani Sales Agencies Pvt. Ltd., Mumbai vs. ITO 12(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 3303/MUM/2019[2007-08]Status: DisposedITAT Mumbai25 Mar 2021AY 2007-08

Bench: Shri Vikas Awasthyआअसं. 3303/मुं/2019 ("न.व. 2007-08) आअसं. 3304/मुं/2019 ("न.व. 2008-09) Bhiryani Dadlani Sales Agencies Pvt. Ltd, Shop Nos.10-11, Kenwood Apartment Chs Ltd., Dr.Ambedkar Road, Bandra (West), Mumbai 400 050 Pan: Aabcb 7448M ...... अपीलाथ" /Appellant बनाम Vs. Ito- Ward 12(1)(3) Room No.145A, 1St Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Sushil Kumar Mishra
Section 143(2)Section 148Section 151

…iction. In support of his third objection the ld. AR of the assessee relied on following decisions: i. CIT v. Anjum H. Ghaswala, 252 ITR 1 (SC); ii. CIT vs. Shree Rajasthan Syntex Ltd., 212 Taxman 275 (Raj.); iii. Hynoup Food and Oil Industries Ltd. vs. ACIT, 307 ITR 115 (Guj.); iv. Tata Sons Ltd. v. ACIT, 76 taxmann.com 126 (Mum.- Trib.) The ld. Authorized Representative of the assessee submitted that the assessment is liable to be quashed on the legal grounds raised by the assessee as additional grounds of appeal. 2.4. The fourth and last legal objection by the assessee is regarding validity of reasons for re…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1764/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Feb 2020AY 2011-12

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…tire re-assessment based on an invalid procedure is void-ab-intio and the same requires to be cancelled. The appellant places reliance on the decision of the Hon'ble Gujarat High Court in the case of M/s. Hyoup Food and Oil Industries Limited Vs. ACIT, [2008] 307 ITR 115. [v] It is further contended that the reasons recorded by the learned assessing officer and the notice issued under section 148 of the Act assessing officer are without assumption of proper jurisdiction. It is submitted that the assessing officer who has recorded the reasons for re-opening on 16/03/2015 and the officer issuing notice under sectio…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1763/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…tire re-assessment based on an invalid procedure is void-ab-intio and the same requires to be cancelled. The appellant places reliance on the decision of the Hon'ble Gujarat High Court in the case of M/s. Hyoup Food and Oil Industries Limited Vs. ACIT, [2008] 307 ITR 115. [v] It is further contended that the reasons recorded by the learned assessing officer and the notice issued under section 148 of the Act assessing officer are without assumption of proper jurisdiction. It is submitted that the assessing officer who has recorded the reasons for re-opening on 16/03/2015 and the officer issuing notice under sectio…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1762/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Feb 2020AY 2009-10

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…tire re-assessment based on an invalid procedure is void-ab-intio and the same requires to be cancelled. The appellant places reliance on the decision of the Hon'ble Gujarat High Court in the case of M/s. Hyoup Food and Oil Industries Limited Vs. ACIT, [2008] 307 ITR 115. [v] It is further contended that the reasons recorded by the learned assessing officer and the notice issued under section 148 of the Act assessing officer are without assumption of proper jurisdiction. It is submitted that the assessing officer who has recorded the reasons for re-opening on 16/03/2015 and the officer issuing notice under sectio…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1766/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Feb 2020AY 2013-14

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…tire re-assessment based on an invalid procedure is void-ab-intio and the same requires to be cancelled. The appellant places reliance on the decision of the Hon'ble Gujarat High Court in the case of M/s. Hyoup Food and Oil Industries Limited Vs. ACIT, [2008] 307 ITR 115. [v] It is further contended that the reasons recorded by the learned assessing officer and the notice issued under section 148 of the Act assessing officer are without assumption of proper jurisdiction. It is submitted that the assessing officer who has recorded the reasons for re-opening on 16/03/2015 and the officer issuing notice under sectio…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1765/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Feb 2020AY 2012-13

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…tire re-assessment based on an invalid procedure is void-ab-intio and the same requires to be cancelled. The appellant places reliance on the decision of the Hon'ble Gujarat High Court in the case of M/s. Hyoup Food and Oil Industries Limited Vs. ACIT, [2008] 307 ITR 115. [v] It is further contended that the reasons recorded by the learned assessing officer and the notice issued under section 148 of the Act assessing officer are without assumption of proper jurisdiction. It is submitted that the assessing officer who has recorded the reasons for re-opening on 16/03/2015 and the officer issuing notice under sectio…

M/S Bandanthamma Mathu Kalamma Trust, Mysore vs. Income Tax Officer Ward-1(4), Mysore

In the result, the appeals filed by the assessee are allowed

ITA 1761/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Feb 2020AY 2008-09

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 12ASection 143Section 143(3)Section 147Section 148Section 2

…tire re-assessment based on an invalid procedure is void-ab-intio and the same requires to be cancelled. The appellant places reliance on the decision of the Hon'ble Gujarat High Court in the case of M/s. Hyoup Food and Oil Industries Limited Vs. ACIT, [2008] 307 ITR 115. [v] It is further contended that the reasons recorded by the learned assessing officer and the notice issued under section 148 of the Act assessing officer are without assumption of proper jurisdiction. It is submitted that the assessing officer who has recorded the reasons for re-opening on 16/03/2015 and the officer issuing notice under sectio…

ITO, New Delhi vs. M/S Gupta Dyefab P.Ltd., New Delhi

In the result the appeal of the Revenue is dismissed

ITA 4198/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Mar 2017AY 2007-08

Bench: Shri B.P. Jain

For Appellant: Sh. Salil Aggarwal, AdvocateFor Respondent: Ms. Bedobina Chaudhari, Sr. DR
Section 143(3)Section 147Section 147sSection 148Section 68

…the instant case the assessment was framed by Income Tax officer, Ward -10(4), New Delhi on the basis of reasons recorded by Income Tax officer, Ward -12(3), New Delhi. This was judicially held in the case of Hyoup Food and Oil Industries Ltd. vs. ACIT (2008) 307 ITR 115 (Guj and CIT & Anr vs. Aslam Ullakhan (2010) 321 ITR 150 (Kar). I also agree with the contention of the AR that the report of the investigation wing which has been relied on by the department for re-opening of the assessment under section 148 of the Act was not a fresh or valid material which can lead to reopening of an assessment and the judgmen…

M/s. Hyoup Food and Oil Industries Limited v. ACIT (307 ITR 115) — Cited in 14 Judgments | BharatTax