What is M/s. Mahavir Spinning Mills v. CIT authority for?

When reopening an assessment beyond four years under the proviso to Section 147, the reasons recorded for the notice must explicitly allege that income escaped assessment due to the assessee's failure to fully and truly disclose all material facts; otherwise, the reassessment proceedings are without jurisdiction.

How many judgments cite M/s. Mahavir Spinning Mills v. CIT?

44 judgments on BharatTax cite M/s. Mahavir Spinning Mills v. CIT (269 ITR 192), spanning 2010 to 2026.

Which sections of the Income Tax Act does M/s. Mahavir Spinning Mills v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 139, Section 142(1), Section 142.

M/s. Mahavir Spinning Mills v. CIT (269 ITR 192)

MATA BALA SUNDRI RICE MILL,VILLAGE KANIPLA, DISTRICT YAMUNA NAGAR vs. INCOME TAX OFFICER-WARD-3, YAMUNA NAGAR, YAMUNAGAR

In the result, appeal of the assessee is allowed

ITA 906/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh20 Feb 2026AY 2013-14

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 906/Chd/2025 "नधा"रण वष" / Assessment Year: 2013-14 Mata Bala Sundri Rice Mill, The Ito, C/O Jagdamba Rice & General Mills, Vs Ward-3, Village-Kanipla, Po-Sarawan, Yamuna Nagar. Yamuna Nagar. "थायी लेखा सं./Pan No: Aatfm9813G अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Dhruv Goel, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 20.02.2026

For Appellant: Shri Dhruv Goel, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR

Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 906/CHD/2025 "नधा"रण वष" / Assessment Year: 2013-14 Mata Bala Sundri Rice Mill, The ITO, C/o Jagdamba Rice & General Mills, Vs Ward-3, Village-Kanipla, PO-Sarawan, Yamuna Nagar. Yamuna Nagar. "थायी लेखा सं./PAN NO: AATFM9813G अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Dhruv Goel, CA Revenue by : Dr. Ranjit Kaur, Addl. CIT Sr.DR Date of Hearing : 12.02.2026 Date of Pronouncement…

SOUTHERN ENTERPRISES,CHENNAI vs. ACIT NON CORPORATE WARD 22, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 2941/CHNY/2017[2009-10]Status: DisposedITAT Chennai04 Feb 2026AY 2009-10

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Ms. S. Sanchitha for Mr. R. SivaramanFor Respondent: Mr. Praveen. S, JCIT

Section 10BSection 142(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी प"ावती. एस., लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY. S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2941/Chny/2017 िनधा"रणवष"/Assessment Year: 2009-10 v. Southern Enterprises, The ACIT, 1/580, 7th Street, Non-Corporate Ward-22, Veerabathran Nagar, Chennai. Mambakkam Main Road, Chennai-600 100. [PAN: AAAFS 8609 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. S. Sanchitha for Mr. R. Sivaraman, Advocate ""यथ" क" ओर से /R…

SUDARSHAN JEANS PRIVATE LIMITED,KOLHAPUR vs. ITO, AMBALA

The appeal stand allowed

ITA 1070/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 Dec 2025AY 2015-16

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rohit Goel (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR

Section 142(1)Section 143(3)Section 147Section 148Section 32(1)(iia)

…ll material facts necessary for his assessment for that assessment year. When the assessee has disclosed all material facts, the reopening could not be sustained in law as held by jurisdictional Punjab & Haryana High Court in the case of Duli Chand Singhania (269 ITR 192). In this decision, the Hon’ble Court has held that in order to assume jurisdiction u/s 147 in a case where assessment has been made u/s 143(3), certain conditions are required to be satisfied viz. (i) Assessing Officer must have reason to believe that income chargeable to tax has escaped assessment, and (ii) he must also have reason to believe…

BALDEV SINGH,VILLAGE JANDLI,AMBALA vs. INCOME TAX OFFICER WARD-3, AMBALA, AMBALA CANTT

The appeal stand allowed

ITA 891/CHANDI/2025[2007-2008]Status: DisposedITAT Chandigarh10 Dec 2025AY 2007-2008

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.889/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2007-08) Shri Teja Singh Income Tax Officer C/O Rajiv Goel & Associates Ward-4 बनाम/ Vs. 179, Bank Road, Ambala Cantt. Ambala Cantt. Ambala (Haryana)-133 001 Haryana – 133 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No. Bqzps-3706-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.891/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2007-08) Shri Baldev Singh Income Tax Officer C/O Rajiv Goel & Associates Ward-3 बनाम/ Vs. 179, Bank Road, Ambala Cantt. Ambala Cantt. Ambala (Haryana)-133 001 Haryana – 133 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No. Brzps-4850-H (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ" कीओरसे/ Appellant By : Shri Rohit Goel (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 18-11-2025 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2025

For Appellant: Shri Rohit Goel (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR

Section 142(1)Section 143(3)Section 148

…facts necessary for his assessment for that assessment year. In the absence of such an allegation as mandated under statute, the reopening could not be sustained in law as held by jurisdictional Punjab & Haryana High Court in the case of Duli Chand Singhania (269 ITR 192). In this decision, the Hon’ble Court has held that in order to assume jurisdiction u/s 147 in a case where assessment has been made u/s 143(3), certain conditions are required to be satisfied viz. (i) Assessing Officer must have reason to believe that income chargeable to tax has escaped assessment, and (ii) he must also have reason to believe t…

TEJA SINGH,AMBALA vs. INCOME TAX OFFICER ,WARD-4, AMBALA CANTT, AMBALA

The appeal stand allowed

ITA 889/CHANDI/2025[2007-2008]Status: DisposedITAT Chandigarh10 Dec 2025AY 2007-2008

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.889/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2007-08) Shri Teja Singh Income Tax Officer C/O Rajiv Goel & Associates Ward-4 बनाम/ Vs. 179, Bank Road, Ambala Cantt. Ambala Cantt. Ambala (Haryana)-133 001 Haryana – 133 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No. Bqzps-3706-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.891/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2007-08) Shri Baldev Singh Income Tax Officer C/O Rajiv Goel & Associates Ward-3 बनाम/ Vs. 179, Bank Road, Ambala Cantt. Ambala Cantt. Ambala (Haryana)-133 001 Haryana – 133 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No. Brzps-4850-H (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ" कीओरसे/ Appellant By : Shri Rohit Goel (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 18-11-2025 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2025

For Appellant: Shri Rohit Goel (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR

Section 142(1)Section 143(3)Section 148

…facts necessary for his assessment for that assessment year. In the absence of such an allegation as mandated under statute, the reopening could not be sustained in law as held by jurisdictional Punjab & Haryana High Court in the case of Duli Chand Singhania (269 ITR 192). In this decision, the Hon’ble Court has held that in order to assume jurisdiction u/s 147 in a case where assessment has been made u/s 143(3), certain conditions are required to be satisfied viz. (i) Assessing Officer must have reason to believe that income chargeable to tax has escaped assessment, and (ii) he must also have reason to believe t…

MARIGOLD MERCHANDISE PRIVATE LIMITED ,DELHI vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, Appeal of the Assessee is partly allowed

ITA 1256/DEL/2025[2012-13]Status: DisposedITAT Delhi26 Nov 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.M/S Marigold Merchandise Vs Assistant Commissioner Of Private Limited Income Tax, Central Circle-Ii, Shop No. 4/36, Dda Market, Faridabad, Haryana-121001 Dakshin Puri Extension, New Delhi-110062 Pan: Aaecm0483E Appellant Respondent Assessee By Sh. S. S. Nagar, Ca Revenue By Ms. Suman Malik, Cit(Dr) Date Of Hearing 08/09/2025 Date Of Pronouncement 26/11/2025 Order

Section 143(2)Section 147Section 148Section 151Section 153C

…1 Marigold Merchandise Pvt Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s Marigold Merchandise Vs Assistant Commissioner of Private Limited Income Tax, Central Circle-II, Shop No. 4/36, DDA Market, Faridabad, Haryana-121001 Dakshin Puri Extension, New Delhi-110062 PAN: AAECM0483E Appellant Respondent Assessee by Sh. S. S. Nagar, CA Revenue by Ms. Suman Malik, CIT(DR) Date of Hearing 08/09/2025 Date of Pronouncement 26/11/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is fil…

GOLD PLAZA INDIA (PVT)LTD,THRISSUR vs. ITO. WARD 1(1), THRISSUR

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

ITA 973/COCH/2024[2006-07]Status: DisposedITAT Cochin31 Jul 2025AY 2006-07

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2006-07 Gold Plaza India (Pvt) Ltd. .......... Appellant Cresent House, Manoor P.O., Kaladi Malappuram 679582 [Pan: Aabcg8869K] Vs. The Income Tax Officer, Wd-1(1), Thrissur .......... Respondent Appellant By: Shri K. Kittu, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 10.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri K. Kittu, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 147Section 148

…za India (Pvt) Ltd. the reassessment notice issued u/s. 148 of the Act is bad in law. Reference can be made in this regard to the following judgements: - i. Imperial Consultants and Securities Ltd. v. DCIT (2025) 473 ITR 217. ii. Dull Chand Singhania v. ACIT 269 ITR 192 (P&H) iii. General Motors India Pvt. Ltd. v. DCIT 360 ITR 527 (Guj.) iv. CIT v. Suren International Pvt. Ltd. 357 ITR 24 (Del) v. CIT v. Fibres & Fabrics Pvt. Ltd. ITA No. 310/2014 dated 22.09.2015 (Kar HC) vi. Kotarki Constructions Pvt. Ltd. v. ACIT WP No. 61671 of 2016 dated 02.01.2018 (Kar HC) In view of this settled position of law, we hold t…

THARMARAJ GOPI,CHENNAI vs. ITO, NCW-8(2), CHENNAI

The appeal of the assessee is allowed

ITA 682/CHNY/2025[2014-15]Status: DisposedITAT Chennai16 Jul 2025AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.682/Chny/2025 Assessment Year: 2014-15 Tharmaraj Gopi, Vs. Income Tax Officer, Plot No.1, Bharathidasan 1St Street, Non-Corp Ward-8(2), Kandasamy Nagar, Chennai. Poonamallee, Chennai-600 056. [Pan: Akqpg3889D]

For Appellant: Mr. Y.Sridhar, F.C.AFor Respondent: Ms.Gouthami Manivasagam, JCIT

Section 143(1)Section 143(3)Section 147Section 148Section 150(1)

…ssary for the assessment, the pre-condition for invoking the proviso to Section 147 of the said Act had not been satisfied. 9. In this connection, it may be relevant to note the following decisions: (a) Duli Chand Singhania v. Asstt. CIT [2004] 136 Taxman 725/269 ITR 192 (Punj. & Har.): ''that the reasons recorded for issue of notice showed that the satisfaction recorded therein wes merely about the escapement of income. There was not even a whisper of an allegation that such escapement had occurred by reason of failure on the part of the assessee to disclose fully and truly all the material facts necessary for h…

DCIT, CENTRAL CIRCLE-28, NEW DELHI vs. MANISH UPPAL, DELHI

In the result, assessee’s appeal in ITA No

ITA 3061/DEL/2022[2013-14]Status: DisposedITAT Delhi16 May 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2013-14

Section 132(1)Section 143(1)Section 147Section 148Section 153ASection 68

…e facts (first proviso to section 147), which is a condition precedent for reopening of assessments beyond a period of four years for already assessed assessments. Reliance is placed on following case laws: i) Duli Chand Singhania vs ACIT (P&H HC) reported in 269 ITR 192 (Pages 1 to 10 of PB-IV). ii) WelIntertrade (P) Ltd. vs ITO (Delhi HC) reported in 308 ITR 22 (Pages 11 to 14 of PB - IV). iii) Atma Ram Properties PVt. Ltd. vs DCIT (Delhi High Court) reported in 343 ITR 141 (Pages 42 to 55 of PB-IV). iv) CIT vs Suren International P. Ltd. (Delhi HC) reported in 357 ITR 24 (Pages 56 to 67 of PB-IV). v) PCIT vs D…

YENKEY ROLLER FLOUR MILLS,CALICUT vs. DCIT C-1(1), KOZHIKKODE

In the result, the appeal filed by the appellant stands allowed

ITA 522/COCH/2023[2006-2007]Status: DisposedITAT Cochin14 May 2025AY 2006-2007

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 147Section 148Section 149

…t proceedings sought to be reopened is in valid in law as there is no allegation that the appellant had failed to disclose relevant material facts necessary for assessment purposes placing reliance on the following judgments: - i) Dull Chand Singhania v. ACIT 269 ITR 192 (P&H) ii) General Motors India Pvt. Ltd. v. DCIT 360 ITR 527 (Guj.) iii) CIT v. Suren International Pvt. Ltd. 357 ITR 24 (Del) iv) CIT v. Fibres & Fabrics Pvt. Ltd. ITA No. 310/2014 dated 22.09.2015 (Kar HC) 4 Yenkey Roller Flour Mills v) Kotarki Constructions Pvt. Ltd. v. ACIT WP No. 61671 of 2016 dated 02.01.2018 (Kar HC) 7. On the other hand…

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

In the result, ITA No.7429/Del/2019 for A

ITA 7429/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Mar 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR

Section 139Section 147Section 148Section 153A

…egation that material facts had not been truly and fully disclosed by the assessee at the time of assessment. Reliance was placed on the decision of the Punjab and Haryana High Court in the case of Duli Chand Singhania v. Assistant Commissioner of Income Tax: 269 ITR 192 (P&H). In that decision the High Court of Punjab and Haryana had noted that the sine qua non for assuming jurisdiction under Section 147 of the Act, in a case falling under the proviso thereto, was that there must be an allegation that the escapement of income had occurred by reason of failure on the part of the assessee to disclose fully and tru…

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

In the result, ITA No.7429/Del/2019 for A

ITA 7428/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Mar 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR

Section 139Section 147Section 148Section 153A

…egation that material facts had not been truly and fully disclosed by the assessee at the time of assessment. Reliance was placed on the decision of the Punjab and Haryana High Court in the case of Duli Chand Singhania v. Assistant Commissioner of Income Tax: 269 ITR 192 (P&H). In that decision the High Court of Punjab and Haryana had noted that the sine qua non for assuming jurisdiction under Section 147 of the Act, in a case falling under the proviso thereto, was that there must be an allegation that the escapement of income had occurred by reason of failure on the part of the assessee to disclose fully and tru…

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

In the result, ITA No.7429/Del/2019 for A

ITA 7427/DEL/2019[2010-11]Status: DisposedITAT Delhi21 Mar 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR

Section 139Section 147Section 148Section 153A

…egation that material facts had not been truly and fully disclosed by the assessee at the time of assessment. Reliance was placed on the decision of the Punjab and Haryana High Court in the case of Duli Chand Singhania v. Assistant Commissioner of Income Tax: 269 ITR 192 (P&H). In that decision the High Court of Punjab and Haryana had noted that the sine qua non for assuming jurisdiction under Section 147 of the Act, in a case falling under the proviso thereto, was that there must be an allegation that the escapement of income had occurred by reason of failure on the part of the assessee to disclose fully and tru…

DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. WINSOME TEXTILE INDUSTRIES LTD, CHANDIGARH

ITA 556/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh27 Feb 2025AY 2011-12

For Respondent: \nThe DCIT

Section 115JSection 143(1)Section 143(3)Section 148

…disclosed in the\nprofit and loss account and balance sheet there being no failure to disclose truly\nall material facts, the pre- sent reassessment proceedings are bad in law in terms\nof the ratio of the following judgments:\na) Dulichand Singhania Vs. ACIT 269 ITR 192.\nb) Winsome Textile Industries Vs. Union of India 278 ITR 470.\nc) Navkar share and stock brokers Vs. ACIT 390 ITR 362 &\nd) Haryana Acrylics Manufacturing company Vs. CIT 308 ITR 38\nii) That it is relevant to point out that after initiation of the reassessment\nproceedings, a notice was issued U/s 142(1) was issued on 4th July, 2018 asking the…

WINSOME TEXTILE INDUSTRIES LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 528/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh27 Feb 2025AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Ved Parkash Kalia Sr. DR

Section 115JSection 143(1)Section 143(3)Section 147Section 148

…uly disclosed in the profit and loss account and balance sheet there being no failure to disclose truly all material facts, the pre- sent reassessment proceedings are bad in law in terms of the ratio of the following judgments: a) Dulichand Singhania Vs. ACIT 269 ITR 192. b) Winsome Textile Industries Vs. Union of India 278 ITR 470. c) Navkar share and stock brokers Vs. ACIT 390 ITR 362 & d) Haryana Acrylics Manufacturing company Vs. CIT 308 ITR 38 ii) That it is relevant to point out that after initiation of the reassessment proceedings, a notice was issued U/s 142(1) was issued on 4th July, 2018 asking the unde…

SOCIETY FOR EDUCATION AND RESEARCH,JAGADHRI, YAMUNANGAR vs. DCIT(E) (CIRCLE-2), CHANDIGARH

In the result, ground no. 2 of the assessee’s appeal is allowed

ITA 272/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh26 Nov 2024AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Dhruv Goel, C.AFor Respondent: Shri Dharamvir, JCIT, Sr. DR

Section 139Section 142(1)Section 143(3)Section 147Section 148Section 68

…urisdictional defect and on this ground as well, the initiation of reassessment proceedings deserves to be set aside and in support reliance was placed on the decision of Hon’ble Punjab & Haryana High Court in case of Duli Chand Singhania Vs. Asst. CIT (2004) 269 ITR 192. 8. Per contra, the Ld. DR submitted that the AO was in receipt of non- PAN AIR information that the assessee had deposited cash amounting to Rs. 34,50,350/- in his bank account maintained with Punjab National Bank, Jagdholi, Yamuna Nagar. Further, the AO also referred to the information available in the AST Portal and wherein it was found that n…

MAYA DEVI AGRAWAL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(3), RAIPUR, RAIPUR

In the result, the assessee's appeal is allowed in terms of my observations above

ITA 193/RPR/2023[2008-09]Status: DisposedITAT Raipur08 Sept 2023AY 2008-09

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 193/Rpr/2023 "नधा"रण वष" / Assessment Year : 2008-09 Maya Devi Agrawal Near Dena Bank, Dupan Para Kharora, Raipur (C.G.)-493 225 Pan : Acipa5876A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(3), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

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

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 193/RPR/2023 "नधा"रण वष" / Assessment Year : 2008-09 Maya Devi Agrawal Near Dena Bank, Dupan Para Kharora, Raipur (C.G.)-493 225 PAN : ACIPA5876A .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(3), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 07.09.2023 घोषणा क" तार"ख /…

SH. NIRBHAY TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 184/ASR/2019[2013-14]Status: DisposedITAT Amritsar20 Mar 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 144Section 147Section 148Section 2Section 250

…ave issued a notice under section 148. The provision of section 147 of the IT Act has been I.T.A. Nos. 182/Asr/2019 17 I.T.A. Nos. 183 & 184/Asr/2019 explained in detail by the Hon’ble Punjab and Haryana High court in the case of Duilichand Singhania Vs ACIT 269 ITR 192 (P&H). Similar view was taken by Hon'ble Delhi High Court In Case of Suren International Pvt. Ltd 357 ITR 24. iii. That a precondition for reopening the assessment is that there must be income chargeable to tax and which should have escaped assessment. As per reasons recorded, the Ld. AO has treated the cash deposit in bank a/c as income of the a…

SH. NIRBHAY TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 183/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Mar 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 144Section 147Section 148Section 2Section 250

…ave issued a notice under section 148. The provision of section 147 of the IT Act has been I.T.A. Nos. 182/Asr/2019 17 I.T.A. Nos. 183 & 184/Asr/2019 explained in detail by the Hon’ble Punjab and Haryana High court in the case of Duilichand Singhania Vs ACIT 269 ITR 192 (P&H). Similar view was taken by Hon'ble Delhi High Court In Case of Suren International Pvt. Ltd 357 ITR 24. iii. That a precondition for reopening the assessment is that there must be income chargeable to tax and which should have escaped assessment. As per reasons recorded, the Ld. AO has treated the cash deposit in bank a/c as income of the a…

SMT. BANI TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 182/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Mar 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 144Section 147Section 148Section 2Section 250

…ave issued a notice under section 148. The provision of section 147 of the IT Act has been I.T.A. Nos. 182/Asr/2019 17 I.T.A. Nos. 183 & 184/Asr/2019 explained in detail by the Hon’ble Punjab and Haryana High court in the case of Duilichand Singhania Vs ACIT 269 ITR 192 (P&H). Similar view was taken by Hon'ble Delhi High Court In Case of Suren International Pvt. Ltd 357 ITR 24. iii. That a precondition for reopening the assessment is that there must be income chargeable to tax and which should have escaped assessment. As per reasons recorded, the Ld. AO has treated the cash deposit in bank a/c as income of the a…

M/s. Mahavir Spinning Mills v. CIT

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Judgments citing M/s. Mahavir Spinning Mills v. CIT

MATA BALA SUNDRI RICE MILL,VILLAGE KANIPLA, DISTRICT YAMUNA NAGAR vs. INCOME TAX OFFICER-WARD-3, YAMUNA NAGAR, YAMUNAGAR

SOUTHERN ENTERPRISES,CHENNAI vs. ACIT NON CORPORATE WARD 22, CHENNAI

SUDARSHAN JEANS PRIVATE LIMITED,KOLHAPUR vs. ITO, AMBALA

BALDEV SINGH,VILLAGE JANDLI,AMBALA vs. INCOME TAX OFFICER WARD-3, AMBALA, AMBALA CANTT

TEJA SINGH,AMBALA vs. INCOME TAX OFFICER ,WARD-4, AMBALA CANTT, AMBALA

MARIGOLD MERCHANDISE PRIVATE LIMITED ,DELHI vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

GOLD PLAZA INDIA (PVT)LTD,THRISSUR vs. ITO. WARD 1(1), THRISSUR

THARMARAJ GOPI,CHENNAI vs. ITO, NCW-8(2), CHENNAI

DCIT, CENTRAL CIRCLE-28, NEW DELHI vs. MANISH UPPAL, DELHI

YENKEY ROLLER FLOUR MILLS,CALICUT vs. DCIT C-1(1), KOZHIKKODE

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. WINSOME TEXTILE INDUSTRIES LTD, CHANDIGARH

WINSOME TEXTILE INDUSTRIES LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), CHANDIGARH, CHANDIGARH

SOCIETY FOR EDUCATION AND RESEARCH,JAGADHRI, YAMUNANGAR vs. DCIT(E) (CIRCLE-2), CHANDIGARH

MAYA DEVI AGRAWAL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(3), RAIPUR, RAIPUR

SH. NIRBHAY TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

SH. NIRBHAY TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

SMT. BANI TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU