Madras in CIT v. India Cements Ltd.

118 Taxmann.com 99High Court2020#9321 most cited

What is Madras in CIT v. India Cements Ltd. authority for?

Reopening an assessment is unjustified if the Assessing Officer had all the necessary information during the original assessment and no new material has been presented. A reopening notice issued after four years based on existing information is invalid.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

CIT v India Cements Ltd · 118 Taxmann.com 99 · reopening of assessment · section 147 · section 148 · tangible material · reason to believe · escapement of income · original assessment · section 143(3) · undisclosed income

Sections most often in play

Section 142(1)Section 143(3)Section 147Section 148Section 132Section 132(4)Section 139(1)Section 143(2)

Issues it is cited on

substantive assessmentprotective assessmentlive linkdate of transfertangible materialreason to believereopening of assessmentescapement of incomecross objectionsection 132(4)unexplained investmentunexplained money

Judgments citing Madras in CIT v. India Cements Ltd.

Income Tax Officer, Ward-2(1), Guntur vs. Shivani Cotton Industries Private Limited, Guntur

In the result, appeals ITA

ITA 460/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR
Section 132Section 132(4)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM DIVN BENCH : VISAKHAPATNAM [THROUGH VIRTUAL HEARING AT ITAT: HYDERABAD] BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Appealed against the S.No. ITA.No. Appellant Respondent A.Y. Order of CIT(A)-12, Hyderabad, Dated M/s. Vijayasai 1. 359/Viz./2024 ACIT, Lakshmi Srinivasa 2016- 10.07.2024 Guntur Cotton Mills, 2017 Guntur PAN AANFS5583M Madhusushana 2. 367/Viz./2024 The ITO, Venkata Subba 2016- 10.07.2024 Guntur Rao Potti, Guntur 2017 PAN AINPP2211R Potti Kumara 3. 368/Viz./2024 The ITO, Naga Venkata Sai 2016- 10.07.2024 Ward…

Income Tax Officer, Ward- 1(1), Guntur vs. Potti Kumara Naga Venkata Sai Chakravarthy, Guntur

In the result, appeals ITA

ITA 368/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR
Section 132Section 132(4)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM DIVN BENCH : VISAKHAPATNAM [THROUGH VIRTUAL HEARING AT ITAT: HYDERABAD] BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Appealed against the S.No. ITA.No. Appellant Respondent A.Y. Order of CIT(A)-12, Hyderabad, Dated M/s. Vijayasai 1. 359/Viz./2024 ACIT, Lakshmi Srinivasa 2016- 10.07.2024 Guntur Cotton Mills, 2017 Guntur PAN AANFS5583M Madhusushana 2. 367/Viz./2024 The ITO, Venkata Subba 2016- 10.07.2024 Guntur Rao Potti, Guntur 2017 PAN AINPP2211R Potti Kumara 3. 368/Viz./2024 The ITO, Naga Venkata Sai 2016- 10.07.2024 Ward…

Income Tax Officer, Guntur vs. Madhusushana Venkata Subba Rao Potti, Guntur

In the result, appeals ITA

ITA 367/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR
Section 132Section 132(4)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM DIVN BENCH : VISAKHAPATNAM [THROUGH VIRTUAL HEARING AT ITAT: HYDERABAD] BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Appealed against the S.No. ITA.No. Appellant Respondent A.Y. Order of CIT(A)-12, Hyderabad, Dated M/s. Vijayasai 1. 359/Viz./2024 ACIT, Lakshmi Srinivasa 2016- 10.07.2024 Guntur Cotton Mills, 2017 Guntur PAN AANFS5583M Madhusushana 2. 367/Viz./2024 The ITO, Venkata Subba 2016- 10.07.2024 Guntur Rao Potti, Guntur 2017 PAN AINPP2211R Potti Kumara 3. 368/Viz./2024 The ITO, Naga Venkata Sai 2016- 10.07.2024 Ward…

Assistant Commissioner of Income Tax, Guntur vs. Ms.Vijayasai Lakshmi Srinivasa Cotton Mills, Guntur

In the result, appeals ITA

ITA 359/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR
Section 132Section 132(4)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM DIVN BENCH : VISAKHAPATNAM [THROUGH VIRTUAL HEARING AT ITAT: HYDERABAD] BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Appealed against the S.No. ITA.No. Appellant Respondent A.Y. Order of CIT(A)-12, Hyderabad, Dated M/s. Vijayasai 1. 359/Viz./2024 ACIT, Lakshmi Srinivasa 2016- 10.07.2024 Guntur Cotton Mills, 2017 Guntur PAN AANFS5583M Madhusushana 2. 367/Viz./2024 The ITO, Venkata Subba 2016- 10.07.2024 Guntur Rao Potti, Guntur 2017 PAN AINPP2211R Potti Kumara 3. 368/Viz./2024 The ITO, Naga Venkata Sai 2016- 10.07.2024 Ward…

Sylvan Greens Private Limited, Jaipur vs. Deputy Commissioner of Income Tax Circle 6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 414/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16

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

For Appellant: Smt. Neelam Bhala, AdvocateFor Respondent: Shri Gorav Avasthi, JCIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 801C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No.414/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2015-16 Sylvan Greens Private Ltd. cuke The DCIT Vs. 4-A, Kamla Nehru Market Circle-6 East Ajmeri Gate, Jaipur – 302 004 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAFCS5914 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Smt. Neelam Bhala, Advocate jktLo dh vksjls…

Navbharat Potteries Private Limited, Mumbai vs. Deputy Commissioner of Income Tax - Circle 7(1)(1), Mumbai

In the result, appeal filed by the assessee is partly allowed in above

ITA 2700/MUM/2024[2016-17]Status: DisposedITAT Mumbai05 Mar 2025AY 2016-17

Bench: Shri B R Baskaran & Shri Raj Kumar Chauhan

Section 142(1)Section 143(3)Section 147Section 148Section 22Section 23(1)(c)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 2700/MUM/2024 (A.Y: 2016-17) Navbharat Potteries Pvt. Ltd. A-501, Navbharat Estates, Zakaria Bunder Road Sewri (W), Mumbai- 400 015 PAN: AAACN1657M (Appellant) DCIT Circle 7(1)(1), Aayakar Bhavan, Vs. Mumbai-400 020 (Respondent) Assessee Represented by Department Represented by Date of conclusion of Hearing Date of Pronouncement : : : : Shri Dharan Gandhi, Ld. AR Ms. Monika H. Pande, Ld. DR 06.12.2024 05.03.2025 ORDER PER RAJ KUMAR CHAUHAN (J.M.): 1. This ap…

Vizag Seaport P.Ltd, Visakhapatnam vs. CIT(A) 14, Mumbai

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 2479/MUM/2015[2010-11]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri PJ Pardiwalla, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 32

…आयकर अपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाकृष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./ I.T.A. No.2400/Mum/2014 (ननधधारण वषा / Assessment Year : 2008-09) Deputy Commissioner of Income Vs. M/s. Vizag Seaport Pvt Ltd, Tax-7(3), Mumbai. Mumbai. PAN: AABCV 2484 K (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) आयकर अऩीऱ सं./ I.T.A. No.2401/Mum/2014 (ननधधारण वषा / Assessment Year :2009-1…

Vizag Seaport P.Ltd, Visakhapatnam vs. CIT(A) 14, Mumbai

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 2478/MUM/2015[2007-08]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri PJ Pardiwalla, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 32

…आयकर अपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाकृष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./ I.T.A. No.2400/Mum/2014 (ननधधारण वषा / Assessment Year : 2008-09) Deputy Commissioner of Income Vs. M/s. Vizag Seaport Pvt Ltd, Tax-7(3), Mumbai. Mumbai. PAN: AABCV 2484 K (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) आयकर अऩीऱ सं./ I.T.A. No.2401/Mum/2014 (ननधधारण वषा / Assessment Year :2009-1…

DCIT 7(3), Mumbai vs. Vizag Seaport P.Ltd, Mumbai

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 2402/MUM/2014[2005-06]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2005-06

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri PJ Pardiwalla, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 32

…आयकर अपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाकृष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./ I.T.A. No.2400/Mum/2014 (ननधधारण वषा / Assessment Year : 2008-09) Deputy Commissioner of Income Vs. M/s. Vizag Seaport Pvt Ltd, Tax-7(3), Mumbai. Mumbai. PAN: AABCV 2484 K (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) आयकर अऩीऱ सं./ I.T.A. No.2401/Mum/2014 (ननधधारण वषा / Assessment Year :2009-1…

DCIT 7(3), Mumbai vs. Vizag Seaport P.Ltd, Mumbai

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 2401/MUM/2014[2009-10]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri PJ Pardiwalla, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 32

…आयकर अपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाकृष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./ I.T.A. No.2400/Mum/2014 (ननधधारण वषा / Assessment Year : 2008-09) Deputy Commissioner of Income Vs. M/s. Vizag Seaport Pvt Ltd, Tax-7(3), Mumbai. Mumbai. PAN: AABCV 2484 K (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) आयकर अऩीऱ सं./ I.T.A. No.2401/Mum/2014 (ननधधारण वषा / Assessment Year :2009-1…

DCIT 7(3), Mumbai vs. Vizag Seaport P.Ltd, Mumbai

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 2400/MUM/2014[2008-09]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri PJ Pardiwalla, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 32

…आयकर अपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाकृष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./ I.T.A. No.2400/Mum/2014 (ननधधारण वषा / Assessment Year : 2008-09) Deputy Commissioner of Income Vs. M/s. Vizag Seaport Pvt Ltd, Tax-7(3), Mumbai. Mumbai. PAN: AABCV 2484 K (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) आयकर अऩीऱ सं./ I.T.A. No.2401/Mum/2014 (ननधधारण वषा / Assessment Year :2009-1…

Madras in CIT v. India Cements Ltd. (118 Taxmann.com 99) — Cited in 11 Judgments | BharatTax