How many judgments cite Maharaj Kumar Kamal Singh v. CIT?

41 judgments on BharatTax cite Maharaj Kumar Kamal Singh v. CIT (35 ITR 1), spanning 2016 to 2025.

Which sections of the Income Tax Act does Maharaj Kumar Kamal Singh v. CIT come up under?

It is most often cited in judgments turning on Section 10(38), Section 143(3), Section 144C, Section 147, Section 148, Section 151.

Maharaj Kumar Kamal Singh v. CIT

35 ITR 1Supreme Court of India1959#2867 most cited

What is Maharaj Kumar Kamal Singh v. CIT authority for?

An assessing officer cannot reopen an assessment if the discovery of escaped income is merely an error found upon reconsideration of the same material, as this does not grant the power to reassess.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Maharaj Kumar Kamal Singh v. CIT · section 147 · section 148 · section 34(1) · reopening assessment · escaped assessment · mere change of opinion · reconsideration of same material · beyond four years · power to reassess · Kelvinator principle

Sections most often in play

Section 10(38)Section 143(3)Section 144C Section 147 Section 148 Section 151 Section 153C Section 234A

Read the full judgment

Issues it is cited on

section 147(b)section 34(1)section 148(2)first proviso to section 147 beyond four years kelvinator mli mere change of opinion section 34 source of source creditworthiness of the creditor change of opinion

Judgments citing Maharaj Kumar Kamal Singh v. CIT

R.P. Suvarna, Mumbai vs. CIT (33), Mumbai

The appeal of the assessee is disposed of in terms indicated hereinabove

ITA 5536/MUM/2015[2006-07]Status: DisposedITAT Mumbai01 Feb 2016AY 2006-07

Bench: Shri Joginder Singh, Assessment Year: 2006-07 Mr. R. P. Suvarna, Ito-18(3)(3), No.15, Rajanigandha Apts. Mumbai बनाम/ T.H. Kataria Marg, Mahim, Vs. Mumbai-400016 "नधा"रती / Assessee राज"व / Revenue P.A. No.Anbps3240G

Section 143(1)Section 143(3)Section 50C

…Mavji and Co. v. CIT [1976] 102 ITR 287 (SC) (paras 9, 33, 34, 35) KLM Royal Dutch Airlines v. Asst. Director of I. T. [2007] 292 ITR 49 (Delhi) (para 12) Kunhayammed v. State of Kerala [2000] 245 ITR 360 (SC) (para 31) Maharaj Kumar Kamal Singh v. CIT [1959] 35 ITR 1 (SC) (para 34) Muthukrishna Reddiar v. CIT [1973] 90 ITR 503 (Ker) (para 9) New Light Trading Co. v. CIT [2002] 256 ITR 391 (Delhi) (para 18) 9 Mr. R.P. Suvarna Praful Chunilal Patel v. Makwana (M. J.)/Asst. CIT [1999] 236 ITR 832 (Guj) (para 21) Snowcem India Ltd. v. Deputy CIT [2009] 313 ITR 170 (Bom) (para 31) Sri Krishna P. Ltd. v. ITO [1996]…