Mahanagar Telephone Nigam Ltd. v. Chairman, Central Board of Direct Taxes and Another

246 ITR 173High Court2000#8338 most cited

What is Mahanagar Telephone Nigam Ltd. v. Chairman, Central Board of Direct Taxes and Another authority for?

An Assessing Officer can initiate reassessment proceedings under Section 147 even if a scrutiny notice under Section 143(2) was not issued within the prescribed time, provided the conditions for Section 147 are met. An intimation under Section 143(1)(a) does not preclude recourse to Section 147.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2010 to 2024.

Also referred to as

Mahanagar Telephone Nigam Ltd. v. Chairman · CBDT · section 147 · section 143(1)(a) · section 143(2) · reassessment · time limit · scrutiny notice · intimation

Issues it is cited on

section 145(1)section 211section 10(1)section 42section 145(2)project completion methodsection 43cjdatrcpercentage completion methodsection 2(47)principal officer

Judgments citing Mahanagar Telephone Nigam Ltd. v. Chairman, Central Board of Direct Taxes and Another

ITO, WD.9(1), Kolkata vs. M/S Maharaj Vincom Pvt. Ltd., Kolkata

ITA 35/KOL/2021[2009-10]Status: DisposedITAT Kolkata15 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1)Section 143(3)Section 147Section 250Section 263

…s case (supra) and Bawa Abhai Singh's case (supra), their conclusion may have been totally different, notwithstanding alternative view of the Gujarat High Court. 13. It also needs to be clarified that in Mahanagar Telephone Nigam Ltd. v. Chairman, CBDT [2000] 246 ITR 173 the Division Bench of this Court opined that an intimation under section 143(1) (a) cannot be treated to be an order of assessment. Therefore, although the assessment had been completed under section 143(1) (a), recourse could be taken to section 147. In that case while finalising assessment for the assessment year 1996-97 under section 143 it wa…

DCIT, New Delhi vs. M/S. Sahara India Power Corporation Ltd., Pune

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 5067/DEL/2013[2005-06]Status: PendingITAT Delhi28 Apr 2023AY 2005-06

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…thin the ambit of the proviso to Section 147. The case at hand is covered by the main provision and not the proviso." 15. A Division Bench of the Delhi High Court in Mahanagar Telephone Nigam Ltd. Vs. Chairman, Central Board of Direct Taxes and Another(2000) 246 ITR 173 had specifically examined the question whether an Assessing Officer can initiate re-assessment action even when the Assessing Officer has not exercised option to issue scrutiny notice under Section 143(2) within the time limit prescribed. The said contention was rejected holding that as long as the ingredients of Section 147 are fulfilled, the As…

Sahara India Power Corporation Ltd, Pune vs. DCIT, New Delhi

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 1155/DEL/2009[2004-05]Status: DisposedITAT Delhi28 Apr 2023AY 2004-05

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…thin the ambit of the proviso to Section 147. The case at hand is covered by the main provision and not the proviso." 15. A Division Bench of the Delhi High Court in Mahanagar Telephone Nigam Ltd. Vs. Chairman, Central Board of Direct Taxes and Another(2000) 246 ITR 173 had specifically examined the question whether an Assessing Officer can initiate re-assessment action even when the Assessing Officer has not exercised option to issue scrutiny notice under Section 143(2) within the time limit prescribed. The said contention was rejected holding that as long as the ingredients of Section 147 are fulfilled, the As…

Sahara India Power Corporation Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 109/PUN/2007[2003-04]Status: DisposedITAT Delhi28 Apr 2023AY 2003-04

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…thin the ambit of the proviso to Section 147. The case at hand is covered by the main provision and not the proviso." 15. A Division Bench of the Delhi High Court in Mahanagar Telephone Nigam Ltd. Vs. Chairman, Central Board of Direct Taxes and Another(2000) 246 ITR 173 had specifically examined the question whether an Assessing Officer can initiate re-assessment action even when the Assessing Officer has not exercised option to issue scrutiny notice under Section 143(2) within the time limit prescribed. The said contention was rejected holding that as long as the ingredients of Section 147 are fulfilled, the As…

Deputy Commissioner of Income Tax Circle-6(2)(1), Bangalore vs. Sri C Gangadhara Murthy, Bangalore

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 2400/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Aug 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuthe Dy. Commissioner Of Vs Shri C. Gangadhara Murthy Income-Tax, No. 322, 3Rd A Corss, 2Nd Block Circle - 6(2)(1) 3Rd Stage, Basaveshwaranagar Bangalore . Bangalore 560079. Pan – Agipg 2668 N (Appellant) (Respondent)

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 2

…nder section 143(1)(a) cannot be equated to an assessment. Notice under section 143(2) was also not issued. The Assessing Officer has power under section 147 to initiate the assessment proceedings". In the case of Mahanagar Telephone Nigam Ltd. v. CBDT [2000] 246 ITR 173 Delhi (HC) it was held that the issue whether an intimation under section 143(1)(a) is an assessment is not material for the purpose of issuing notice under section 147. It is enough, if a reasonable belief that income has escaped assessment exists, so as to justify issue of notice under section 148. 6. Thus, it can be seen that the argument of t…

ACIT (OSD), Ward - 12(3), Kolkata vs. M/S. Amrabathi Investra Pvt. Ltd., Kolkata

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 365/KOL/2018[2009-10]Status: DisposedITAT Kolkata12 Jun 2020AY 2009-10

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.231/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Ram Bilash Meena, CIT
Section 131Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

…e that income has escaped assessment, this reason to believe can be reached in any manner- it is not prequalified by the precondition of full and true disclosure of material by an assesse. RAKESH AGL 225 ITR 496 (DEL) RANCHI HANDLOOM EMPORIUM : 235 ITR 604 x) 246 ITR 173 (Delhi)- Assessing Officer should have reasonable belief that income has escaped assessment conclusive proof of escapement at this stage is not necessary. xi) 271 ITR 56 (Hyderabad) (AT)-Amended provision of 147 provides ample power to the Assessing Officer to start reassessment proceedings when he is of the opinion that income chargeable to tax…

Amrabathi Investra Pvt. Ltd., Kolkata vs. ITO, Ward - 12(3), Kolkata

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 231/KOL/2018[2009-10]Status: DisposedITAT Kolkata12 Jun 2020AY 2009-10

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.231/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Ram Bilash Meena, CIT
Section 131Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

…e that income has escaped assessment, this reason to believe can be reached in any manner- it is not prequalified by the precondition of full and true disclosure of material by an assesse. RAKESH AGL 225 ITR 496 (DEL) RANCHI HANDLOOM EMPORIUM : 235 ITR 604 x) 246 ITR 173 (Delhi)- Assessing Officer should have reasonable belief that income has escaped assessment conclusive proof of escapement at this stage is not necessary. xi) 271 ITR 56 (Hyderabad) (AT)-Amended provision of 147 provides ample power to the Assessing Officer to start reassessment proceedings when he is of the opinion that income chargeable to tax…

ACIT, Circle-2(1)(2), Ahmedabad vs. M/S. Kunj Infrastructure Pvt. Ltd., Ahmedabad

In the result, the appeals of the Revenue stand dismissed

ITA 1810/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

For Appellant: Shri Deepak R. Shah, A.R
Section 143(2)Section 143(3)Section 147Section 5

…ment proceeding assessee did not take any stand in this regard. Therefore in light of provision of section 292-BB of the Act, the assessee claim is not tenable. The AO, further placed his reliance on Hon’ble Delhi HC judgment in case of MTNL vs. Chairman CBDT 246 ITR 173, Madras HC decision in case of Arvea T & D India ltd. vs. ACIT 294 ITR 233. 8.1 The ld CIT-A after considering the submission of assessee and remand report, rejected the contention of the assessee and confirmed the order of the AO. 9. Being aggrieved by the order of the learned CIT (A), the assessee is in the CO before us. 10. The learned AR fo…

ACIT, Circle-2(1)(2), Ahmedabad vs. M/S. Kunj Infrastructure Pvt. Ltd., Ahmedabad

In the result, the appeals of the Revenue stand dismissed

ITA 1809/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

For Appellant: Shri Deepak R. Shah, A.R
Section 143(2)Section 143(3)Section 147Section 5

…ment proceeding assessee did not take any stand in this regard. Therefore in light of provision of section 292-BB of the Act, the assessee claim is not tenable. The AO, further placed his reliance on Hon’ble Delhi HC judgment in case of MTNL vs. Chairman CBDT 246 ITR 173, Madras HC decision in case of Arvea T & D India ltd. vs. ACIT 294 ITR 233. 8.1 The ld CIT-A after considering the submission of assessee and remand report, rejected the contention of the assessee and confirmed the order of the AO. 9. Being aggrieved by the order of the learned CIT (A), the assessee is in the CO before us. 10. The learned AR fo…

The Dy. Commissioner of Income Tax Circle-2(1)(2), Ahmedabad vs. M/S. Kunj Infrastructure Pvt. Ltd., Ahmedabad

In the result, the appeals of the Revenue stand dismissed

ITA 2854/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

For Appellant: Shri Deepak R. Shah, A.R
Section 143(2)Section 143(3)Section 147Section 5

…ment proceeding assessee did not take any stand in this regard. Therefore in light of provision of section 292-BB of the Act, the assessee claim is not tenable. The AO, further placed his reliance on Hon’ble Delhi HC judgment in case of MTNL vs. Chairman CBDT 246 ITR 173, Madras HC decision in case of Arvea T & D India ltd. vs. ACIT 294 ITR 233. 8.1 The ld CIT-A after considering the submission of assessee and remand report, rejected the contention of the assessee and confirmed the order of the AO. 9. Being aggrieved by the order of the learned CIT (A), the assessee is in the CO before us. 10. The learned AR fo…

ACIT, New Delhi vs. M/S Pacl India Ltd., Jaipur

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

ITA 3779/DEL/2011[2007-08]Status: DisposedITAT Delhi28 Apr 2017AY 2007-08

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 143Section 143(3)Section 153A

…be noted that, at the stage of recording reasons and issuing notice u/s. 148, it is only expected of the AO to reach a prima facie conclusion that, income chargeable to tax has escaped assessment. In Mahanagar Telephone Nigam Ltd v Chairman, CBDT and another (246 ITR 173) the Hon'ble Delhi High Court, held that, at the time of initiation of action to reopen the assessment the final outcome of the proceeding is not relevant and what is required is "reason to believe" but "not the established fact of escapement of income'". It was held that, at the stage of issue of notice, "the only question is whether there was r…

Pacl India Ltd., New Delhi vs. ACIT, Delhi

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

ITA 2894/DEL/2010[2001-02]Status: DisposedITAT Delhi28 Apr 2017AY 2001-02

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 143Section 143(3)Section 153A

…be noted that, at the stage of recording reasons and issuing notice u/s. 148, it is only expected of the AO to reach a prima facie conclusion that, income chargeable to tax has escaped assessment. In Mahanagar Telephone Nigam Ltd v Chairman, CBDT and another (246 ITR 173) the Hon'ble Delhi High Court, held that, at the time of initiation of action to reopen the assessment the final outcome of the proceeding is not relevant and what is required is "reason to believe" but "not the established fact of escapement of income'". It was held that, at the stage of issue of notice, "the only question is whether there was r…

CIT vs. Pnb Finance & Industries Ltd

ITA - 1759 / 2010HC Delhi15 Nov 2010
Section 143Section 143(1)Section 143(1)(a)Section 147Section 14ASection 154

…e Act, question of change of opinion would not arise. Our observations would be same qua another judgment of this Court referred to by the learned counsel for the Revenue in the case of MTNL Vs. The Chairman, Central Board of Direct Taxes & Anr. [(2000) 246 ITR 173 (Delhi)] as in that case also the Court was considering as to whether the ingredients of Section 147 of the Act were fulfilled, where the validity of reassessment proceedings was in question. 8. Second and more important reason is that in the present case, the proviso has been added to Section 14A by the Legislature 2010:DHC:5530-DB…

Mahanagar Telephone Nigam Ltd. v. Chairman, Central Board of Direct Taxes and Another (246 ITR 173) — Cited in 13 Judgments | BharatTax