Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT v. Mohmed Juned Dadani

359 ITR 106High Court2013#3630 most cited

What is Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT v. Mohmed Juned Dadani authority for?

A reassessment notice is contested based on the validity of the satisfaction note, with reliance placed on various High Court and Tribunal decisions.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT vs. Living Media India Ltd · 359 ITR 106 · reassessment notice · validity of reassessment · satisfaction note · Section 147 · Section 148

Sections most often in play

Section 143(3)Section 147Section 148Section 153ASection 14ASection 234BSection 234DSection 32(1)(iia)

Issues it is cited on

section 132(5)section 100section 32(1)(iia)section 148(2)section 153(c)(1)clarificatory amendmentsection 140section 94abatement of assessmentsection 55(2)section 234danonymous donation

Judgments citing Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT v. Mohmed Juned Dadani

SHIVALIK VENTURES PRIVATE LIMITED,MUMBAI vs. DCIT CC 8(1) , MUMBAI, MUMBAI

ITA 1444/MUM/2025[2020-2021]Status: DisposedITAT Mumbai28 Aug 2025AY 2020-2021
Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 148ASection 194Section 250Section 40

…he ld. AR in this regard placed reliance on the following decisions\n“i. Decision of Hon'ble Delhi High Court in case of CIT vs. Adhunik Niryat Ispat\n(63 DTR 212) (PBP 40).\nii. Decision of Hon'ble Delhi High Court in case of CIT vs. Living Media India\nLtd (359 ITR 106) (PBP 42).\niii. Order of the Mumbai Bench of the Hon'ble Tribunal in case of Travotel\n(India) (P) Ltd vs. ITO (158 ITD 878/69 taxman.com 445) (PBP 52).\niv. Order of the Mumbai Bench of the Hon'ble Tribunal in case of Suraksha DB\nRealty vs. DCIT (ITA No. 482/Mum/2018 dated 08.09.2022) (PBP 60).\nv. Order of the Pune Bench of the Hon'ble Tribun…

SHIVALIK VENTURES PRIVATE LIMITED,MUMBAI vs. ACIT CC 8(1), MUMBAI, MUMBAI

Accordingly we direct the AO to delete the disallowance made under section\n36(1)(va) of the Act for AY 2019-20 & 2020-21 also.\n15. In result, the appeals of the assessee for AY 2018-19 to AY 2020...

ITA 1443/MUM/2025[2019-2020]Status: DisposedITAT Mumbai28 Aug 2025AY 2019-2020
Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 148ASection 194Section 250Section 40

…he ld. AR in this regard placed reliance on the following decisions\n“i. Decision of Hon'ble Delhi High Court in case of CIT vs. Adhunik Niryat Ispat\n(63 DTR 212) (PBP 40).\nii. Decision of Hon'ble Delhi High Court in case of CIT vs. Living Media India\nLtd (359 ITR 106) (PBP 42).\niii. Order of the Mumbai Bench of the Hon'ble Tribunal in case of Travotel\n(India) (P) Ltd vs. ITO (158 ITD 878/69 taxman.com 445) (PBP 52).\niv. Order of the Mumbai Bench of the Hon'ble Tribunal in case of Suraksha DB\nRealty vs. DCIT (ITA No. 482/Mum/2018 dated 08.09.2022) (PBP 60).\nv. Order of the Pune Bench of the Hon'ble Tribun…

SHIVALIK VENTURES PRIVATE LIMITED,MUMBAI vs. ACIT CC 8(1), MUMBAI, MUMBAI

ITA 1442/MUM/2025[2018-2019]Status: DisposedITAT Mumbai28 Aug 2025AY 2018-2019

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 148ASection 194ISection 250Section 40

…aced reliance on the following decisions – Shivalik Ventures Pvt. Ltd. “i. Decision of Hon'ble Delhi High Court in case of CIT vs. Adhunik Niryat Ispat (63 DTR 212) (PBP 40). ii. Decision of Hon'ble Delhi High Court in case of CIT vs. Living Media India Ltd (359 ITR 106) (PBP 42). iii. Order of the Mumbai Bench of the Hon'ble Tribunal in case of Travotel (India) (P) Ltd vs. ITO (158 ITD 878/69 taxman.com 445) (PBP 52). iv. Order of the Mumbai Bench of the Hon'ble Tribunal in case of Suraksha DB Realty vs. DCIT (ITA No. 482/Mum/2018 dated 08.09.2022) (PBP 60). v. Order of the Pune Bench of the Hon'ble Tribunal in…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ch (P) Ltd. vs. DCIT (pages 546-557 of JPB-II) 8 It is also submitted that satisfaction note alone can be looked into, has to read as such and, cannot be supported by any supplementary or additional material. Reliance is placed on the following judgments: i) 359 ITR 106 (Del) CIT vs. Living Media India Ltd. (pages 90-96 of JPB) ii) 439 ITR 333 (Bom) Hindustan Lever Ltd. v. DCIT (pages 112-114 of JPB) iii) 355 ITR 102 (Bom) Dynacraft Air Controls vs. Sneha Joshi and Ors iv) 324 ITR 154 (Bom) Prashant S. Joshi vs. ITO(pages 82-89 of JPB) v) 455 ITR 286 (Bom) Tumkur Minerals (P) Ltd. v. JCIT vi) 456 ITR 261 (Bom) S…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ch (P) Ltd. vs. DCIT (pages 546-557 of JPB-II) 8 It is also submitted that satisfaction note alone can be looked into, has to read as such and, cannot be supported by any supplementary or additional material. Reliance is placed on the following judgments: i) 359 ITR 106 (Del) CIT vs. Living Media India Ltd. (pages 90-96 of JPB) ii) 439 ITR 333 (Bom) Hindustan Lever Ltd. v. DCIT (pages 112-114 of JPB) iii) 355 ITR 102 (Bom) Dynacraft Air Controls vs. Sneha Joshi and Ors iv) 324 ITR 154 (Bom) Prashant S. Joshi vs. ITO(pages 82-89 of JPB) v) 455 ITR 286 (Bom) Tumkur Minerals (P) Ltd. v. JCIT vi) 456 ITR 261 (Bom) S…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ch (P) Ltd. vs. DCIT (pages 546-557 of JPB-II) 8 It is also submitted that satisfaction note alone can be looked into, has to read as such and, cannot be supported by any supplementary or additional material. Reliance is placed on the following judgments: i) 359 ITR 106 (Del) CIT vs. Living Media India Ltd. (pages 90-96 of JPB) ii) 439 ITR 333 (Bom) Hindustan Lever Ltd. v. DCIT (pages 112-114 of JPB) iii) 355 ITR 102 (Bom) Dynacraft Air Controls vs. Sneha Joshi and Ors iv) 324 ITR 154 (Bom) Prashant S. Joshi vs. ITO(pages 82-89 of JPB) v) 455 ITR 286 (Bom) Tumkur Minerals (P) Ltd. v. JCIT vi) 456 ITR 261 (Bom) S…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ch (P) Ltd. vs. DCIT (pages 546-557 of JPB-II) 8 It is also submitted that satisfaction note alone can be looked into, has to read as such and, cannot be supported by any supplementary or additional material. Reliance is placed on the following judgments: i) 359 ITR 106 (Del) CIT vs. Living Media India Ltd. (pages 90-96 of JPB) ii) 439 ITR 333 (Bom) Hindustan Lever Ltd. v. DCIT (pages 112-114 of JPB) iii) 355 ITR 102 (Bom) Dynacraft Air Controls vs. Sneha Joshi and Ors iv) 324 ITR 154 (Bom) Prashant S. Joshi vs. ITO(pages 82-89 of JPB) v) 455 ITR 286 (Bom) Tumkur Minerals (P) Ltd. v. JCIT vi) 456 ITR 261 (Bom) S…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

ITA 791/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…nal Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the act had already been passed in the case of the respondent on 18.03.2014 and on a mere change in opinion no proceedings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO

ITA 790/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…nal Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the act had already been passed in the case of the respondent on 18.03.2014 and on a mere change in opinion no proceedings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeal…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

ITA 789/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…nal Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the act had already been passed in the case of the respondent on 18.03.2014 and on a mere change in opinion no proceedings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BANGALORE vs. COFFEE DAY GLOBAL LIMITED, BANGALORE

ITA 788/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…nal Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the act had already been passed in the case of the respondent on 18.03.2014 and on a mere change in opinion no proceedings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

ITA 787/BANG/2024[2012-13]Status: DisposedITAT Bangalore23 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…nal Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the act had already been passed in the case of the respondent on 18.03.2014 and on a mere change in opinion no proceedings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

ITA 786/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…nal Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the act had already been passed in the case of the respondent on 18.03.2014 and on a mere change in opinion no proceedings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BANGALORE

In the result, all the COs by assessee in CO

ITA 785/BANG/2024[2020-21]Status: DisposedITAT Bangalore23 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…nal Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the act had already been passed in the case of the respondent on 18.03.2014 and on a mere change in opinion no proceedings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeal…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

ITA 784/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…nal Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the act had already been passed in the case of the respondent on 18.03.2014 and on a mere change in opinion no proceedings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals…

DEPUTY COMMISSIONER OF INCOME-TAX, , BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO

ITA 783/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…nal Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the act had already been passed in the case of the respondent on 18.03.2014 and on a mere change in opinion no proceedings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeal…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BANGALORE vs. COFFEE DAY ENTERPRISES, BENGALURU

In the result, all the COs by assessee in CO

ITA 782/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…nal Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the act had already been passed in the case of the respondent on 18.03.2014 and on a mere change in opinion no proceedings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeal…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

ITA 781/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…nal Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the act had already been passed in the case of the respondent on 18.03.2014 and on a mere change in opinion no proceedings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

ITA 780/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…nal Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order Uls. 143(3) of the act had already been passed in the case of the respondent on 18.03.2014 and on a mere change in opinion no proceedings could have been initiated under the provisions of section 147 of the act. 5. The learned Commissioner of Income Tax (Appeals…

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

ITA 656/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Mar 2024AY 2018-19

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. S. B. Natani (FCA)For Respondent: Sh. Arvind Kumar (CIT)
Section 143(1)Section 143(3)Section 144BSection 147Section 148A

…to frame an assessment under section 147 what is essential is valid reopening. If the very foundation of the reopening is knocked out, any further proceeding in respect to such assessment naturally would not survive. h) CIT Vs. living Media India Ltd. (2013) 359 ITR 106 (Del) In the absence of any addition is made based on reasons recorded prior to the notice under section 148, no addition could have been made by the Assessing Officer on the basis of reasons recorded after the issue of notice under section 148. i) CIT Vs. Atlas Cycle Industries reported in 180 ITR-319 (P&H) Various aspects of language of Section…

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