Mahavir Spinning MHIs Ltd. v. Commissioner of Income Tax

270 ITR 290High Court#6944 most cited

What is Mahavir Spinning MHIs Ltd. v. Commissioner of Income Tax authority for?

Reassessment beyond four years after an assessment under Section 143(3) is not permissible unless the Assessing Officer specifies the assessee's failure to disclose all material facts.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2010 to 2024.

Also referred to as

Mahavir Spinning Mills Ltd. v. CIT · 270 ITR 290 · Section 147 · Section 148 · reassessment beyond four years · Section 143(3) assessment · failure to disclose material facts

Sections most often in play

Section 131 Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147 Section 148

Judgments citing Mahavir Spinning MHIs Ltd. v. Commissioner of Income Tax

ITO, Ward- 4, Rohtak vs. Stratagem Stock Broker Pvt. Ltd., Rohtak

In the result, the appeal filed by the Revenue is dismissed

ITA 7482/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Oct 2024AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember Ito, Ward 4, Vs. M/S. Stratagem Stock Broker Pvt. Ltd., Rohtak. H.No.122/8, Shivaji Colony, Rohtak (Haryana). (Pan: Aakcs2610R) (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate Shri Lalit Mohan, Ca Shri Parth Singhal, Advocate Revenue By : Shri Vivek K. Upadhyay, Sr. Dr. Date Of Hearing : 29.08.2024 Date Of Order : 18.10.2024 O R D E R Per S. Rifaur Rahman, Am : 1. This Appeal Is Filed By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), Rohtak [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 10.10.2017 For The Assessment Year 2009-10. 2. Brief Facts Of The Case Are, Assessee Filed Its Original Return Of Income On 18.08.2009 Declaring An Income Of Rs.1,17,770/-. The Return Was Processed

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Vivek K. Upadhyay, Sr. DR

Section 143Section 143(2)Section 143(3)Section 148

…failure to the assessee In respect of true and full disclosure of the material facts relevant for the assessment in the course of earlier assessment. Hon'ble Jurisdictional High Court in the case of Duli Chand Singh 269I'fR 192 (P&H) and Mahavir Spinning Mill 270 ITR 290 (P&H) has vociferously held that in the cases of reassessment beyond a period of four year where the earlier assessment has been framed u/s 143(3) of the Act, the assessing officer must mention details of failure on the part of the assessee to disclose full and true facts which has led to escapement of income. In consideration of the discussion a…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment set) h) Mahavir Spinning MHIs Ltd. V/s Commissioner of Income Tax 270 ITR 290 P&H-HC (Pages 83-87, Relevant page 83 & 84 of judgment set) i) Dull Chand Singhania V/s Assistant Commissioner of Income Tax 26$ ITR 192 (Pages 88-91, relevant page 88 of judgment set) j) Apeejay Education Society V/s Assistant Commissioner of Income Tax 47 ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissi…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment set) h) Mahavir Spinning MHIs Ltd. V/s Commissioner of Income Tax 270 ITR 290 P&H-HC (Pages 83-87, Relevant page 83 & 84 of judgment set) i) Dull Chand Singhania V/s Assistant Commissioner of Income Tax 26$ ITR 192 (Pages 88-91, relevant page 88 of judgment set) j) Apeejay Education Society V/s Assistant Commissioner of Income Tax 47 ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissi…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment set) h) Mahavir Spinning MHIs Ltd. V/s Commissioner of Income Tax 270 ITR 290 P&H-HC (Pages 83-87, Relevant page 83 & 84 of judgment set) i) Dull Chand Singhania V/s Assistant Commissioner of Income Tax 26$ ITR 192 (Pages 88-91, relevant page 88 of judgment set) j) Apeejay Education Society V/s Assistant Commissioner of Income Tax 47 ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissi…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment set) h) Mahavir Spinning MHIs Ltd. V/s Commissioner of Income Tax 270 ITR 290 P&H-HC (Pages 83-87, Relevant page 83 & 84 of judgment set) i) Dull Chand Singhania V/s Assistant Commissioner of Income Tax 26$ ITR 192 (Pages 88-91, relevant page 88 of judgment set) j) Apeejay Education Society V/s Assistant Commissioner of Income Tax 47 ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissi…

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Manav Mangal School( Manav Mangal Society), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment set) h) Mahavir Spinning MHIs Ltd. V/s Commissioner of Income Tax 270 ITR 290 P&H-HC (Pages 83-87, Relevant page 83 & 84 of judgment set) i) Dull Chand Singhania V/s Assistant Commissioner of Income Tax 26$ ITR 192 (Pages 88-91, relevant page 88 of judgment set) j) Apeejay Education Society V/s Assistant Commissioner of Income Tax 47 ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissi…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment set) h) Mahavir Spinning MHIs Ltd. V/s Commissioner of Income Tax 270 ITR 290 P&H-HC (Pages 83-87, Relevant page 83 & 84 of judgment set) i) Dull Chand Singhania V/s Assistant Commissioner of Income Tax 26$ ITR 192 (Pages 88-91, relevant page 88 of judgment set) j) Apeejay Education Society V/s Assistant Commissioner of Income Tax 47 ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissi…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment set) h) Mahavir Spinning MHIs Ltd. V/s Commissioner of Income Tax 270 ITR 290 P&H-HC (Pages 83-87, Relevant page 83 & 84 of judgment set) i) Dull Chand Singhania V/s Assistant Commissioner of Income Tax 26$ ITR 192 (Pages 88-91, relevant page 88 of judgment set) j) Apeejay Education Society V/s Assistant Commissioner of Income Tax 47 ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissi…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…78, relevant pages 72, 75 & 76 of judgment set) Sun Pharmaceutical industries Ltd, V/s Dy Commissioner of Income Tax 381 ITR g) 387 DEL-HC (Pages 79-82, relevant pages 79, 80 & 81 of judgment set) h) Mahavir Spinning MHIs Ltd. V/s Commissioner of Income Tax 270 ITR 290 P&H-HC (Pages 83-87, Relevant page 83 & 84 of judgment set) i) Dull Chand Singhania V/s Assistant Commissioner of Income Tax 26$ ITR 192 (Pages 88-91, relevant page 88 of judgment set) j) Apeejay Education Society V/s Assistant Commissioner of Income Tax 47 ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissi…

Ramotar Singh HUF, Rewari vs. ITO, Ward- 2, Rewari

In the result, the appeal filed by the assesee is allowed

ITA 3933/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Aug 2020AY 2012-13

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2012-13 Ramotar Singh, Huf, Vs Ito, Rewari Ward-2, C/O Naresh Singh Chauhan, Advocate, Rewari. 1035-P, Sector-3, Part Ii, Near Ganeshi Lal Dharmshala, Rewari, Haryana. Pan: Aashr5279J (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate. Revenue By : Ms Rakhi Vimal, Sr. Dr Date Of Hearing : 16.07.2020 Date Of Pronouncement : 21.08.2020 Order Per R.K. Panda, Am:

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms Rakhi Vimal, Sr. DR

Section 143(3)Section 147Section 2(14)Section 45

…Hon’ble Delhi High Court in the case of Haryana Acrylic Manufacturing Company Ltd. vs. CIT, 308 ITR 38; the decisions of Punjab & Haryana High Court in the case of Duli Chand Singhania vs. ACIT, 269 ITR 192; in the case of Mahavir Spinning Mills Ltd. vs. CIT, 270 ITR 290; Winsome Textile Industries Ltd. vs. UOI, 278 ITR 470 and various other decisions, he submitted that when the original assessment was completed u/s 143(3), reopening of the assessment u/s 147/148 of the Act beyond a period of four years from the end of the relevant assessment year is not permissible since there is no allegation by the AO of any f…

Jindal Steel & Power Ltd., Delhi vs. DCIT, Gurgaon

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

ITA 6698/DEL/2016[2005-06]Status: DisposedITAT Delhi08 Jun 2018AY 2005-06

Bench: Shri R. K. Panda & Smt. Beena A. Pillaiassessment Year : 2005-06 Jindal Steel & Power Ltd., Dcit, Circle- 1(1), Jindal Centre, Gurgaon. 12, Bhikaji Cama Place, Vs. Delhi.

For Appellant: Shri Ajay Vohra, Sr. Adv

Section 143(3)Section 147Section 263Section 80I

…ee to disclose the material facts necessary for completion of the assessment, entire re-assessment would be invalid :- (a) CIT v. ITW India Ltd.: 377 ITR 195 (P&H). (b) Dulichand Singhania v. ACIT: 269 ITR 182 (P&H). (c) Mahavir Spinning Mills Ltd. Vs. CIT: 270 ITR 290 (P&H). (d) State Bank of Patiala v. CIT: 375 ITR 109 (P&H). (e) Oriental Carpet Mfrs. (India) Ltd. v. ITO: (1987) 168 ITR 296 (P&H). (f) In Winsome Textiles Industries Vs. UOI: 278 ITR 470 (P&H). (g) Avtec v. DCIT: 395 ITR 434 (Del.). 12 Kaira District Cooperative Milk Producers Union Ltd. v. ACIT: 216 ITR 371 (Guj.) (i) Fenner India Ltd. v. DCI…

M/S. Reed Elsevier India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

The appeal is allowed

ITA 2092/DEL/2013[2004-05]Status: DisposedITAT Delhi08 Jun 2017AY 2004-05

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

For Appellant: Shri S. D. Kapila, Adv.; &For Respondent: Shri F. R. Meena, Sr. D. R

Section 115JSection 143(1)Section 143(3)Section 147Section 148Section 195Section 40

…l Carpet Manufacturers (India) Ltd. Vs. ITO 168 ITR 296 (P & H); (iv) Calcutta Discount Co. Ltd. Vs. ITO (1961) 41 ITR 191 (SC); (v) CIT Vs. Shri Tirath Ram Ahuja (HUF) 306 ITR 175 (Del.); (vi) 175 Taxman 262 (Del.); (vii) Mahavir Spinning Mills Ltd. Vs. CIT 270 ITR 290 (P & H). (viii) Munjal Showa Ltd. Vs. DCIT (2016) 382 ITR 555 (Del). 5.1 The ld. AR also referred CBDT Circular No. 549 dated 31.10.1989 reported in 182 ITR (St.) 1, 29. 5.2 The ld. AR submitted further that even on merits (Ground No.3) the assessee has got very sound case as section 194J which covers TDS on fees paid for profession or technic…

Commissioner of Income Tax vs. Xerox Modicorp Limited

Appeals are dismissed

ITA/1274/2007HC Delhi14 Sept 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

…ITA No. 1274 of 2007 & Others Page 1 of 22 Reportable * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA No. 1274 of 2007 With ITA No. 1270 of 2007, ITA No. 1273 of 2007, ITA No. 1275 of 2007, ITA No. 1285 of 2007, ITA No. 1286 of 2007, ITA No. 24 of 2008, ITA No. 26 of 2008, ITA No. 67 of 2008 and ITA No.331 of 2008. Reserved On: August 12, 2010 % Pronounced On: September 14, 2010 1) ITA No. 1274 of 2007 COMMISSIONER OF INCOME TAX . . . Appellant Through : Ms. Prem Lata Bansal, Advocate. VERSUS XEROX MODICORP…

Commissioner of Income Tax vs. Xerox Modicorp Limited

Appeals are dismissed

ITA - 1286 / 2007HC Delhi14 Sept 2010

…tered the position. In as much as that even under the amended provisions the issue cannot be ré-opened on meré change of This view is further supported by the judgment of Hon'ble Punjab & Haryana High Court in the cases of M/s. Mahavir Spinning Mills Vs. CIT. 270 ITR 290, CIT Vs. Smt. Binda Devi (2006) 150 Taxman 95, Duli Chand Singhania, 269 ITR 192. Now in the present case, there is no doubt in our mind that assessment proceedings have been initiated on the basis of mere change of opinion. On same facts, ITAT, Delhi Bench in the case of Modi Xerox Ltd., Vs. DCIT, 67 ITD 252, for the assessment years 1991-92 ![…

Commissioner of Income Tax Central I vs. Xerox Modicorp Ltd

Appeals are dismissed

ITA - 67 / 2008HC Delhi14 Sept 2010

…tered the position. In as much as that even under the amended provisions the issue cannot be re-opened on mere change of This view is further supported by the judgment of Hon'ble Punjab & Haryana High Court in the cases of M/s. Mahavir Spinning Mills Vs. CIT, 270 ITR 290, CIT Vs. Smt. Binda Devi (2006) 150 Taxman 95, Duli Chand Singhania, 269 ITR 192. Now in the present case, there is no doubt in our mind that assessment proceedings have been initiated on the basis of mere change of opinion. On same facts, ITAT, Delhi Bench in the case of Modi Xerox Ltd., Vs. DCIT, 67 ITD 252, for the assessment years 1991-92 ![…

Commissioner of Income Tax vs. Xerox Modicorp Limited

Appeals are dismissed

ITA - 1274 / 2007HC Delhi14 Sept 2010

…Reportable * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA No. 1274 of 2007 With ITA No. 1270 of 2007, ITA No. 1273 of 2007, ITA No. 1275 of 2007, ITA No. 1285 of 2007, ITA No. 1286 of 2007, ITA No. 24 of 2008, ITA No. 26 of 2008, ITA No. 67 of 2008 and ITA No.331 of 2008. Reserved On: August 12, 2010 % Pronounced On: September 14, 2010 1) ITA No. 1274 of 2007 COMMISSIONER OF INCOME TAX . . . Appellant Through : Ms. Prem Lata Bansal, Advocate. VERSUS XEROX MODICORP LIMITED . . .Respondent Through: Mr. Ajay Vo…