Metro Auto Corporation v. ITO

131 ITD 471Income Tax Appellate Tribunal2011#14838 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 115JBSection 144BSection 147Section 14ASection 42Section 143(3)Section 8DSection 148

Issues it is cited on

section 42beyond four yearsmaterial facts necessary for assessmentmere change of opinionchange of opinionregular assessmentdisallowance u/s 14asection 115jbreopening of assessmentsection 37(1)commissioner (appeals)notice under section 148

Judgments citing Metro Auto Corporation v. ITO

Deputy Commissioner of Income Tax, Gandhinagar vs. Gujarat State Petroleum Corporation Limited, Gandhinagar

ITA 1254/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…r.wr. BD of the Act while passing order u/s 143(3) of the act and the same issue is pending before Hon'ble ITAT and hence in view of the decisions in case of Metro Auto Corporation vs. ITO (2006) 286 ITR 618, Bombay HC and Chika Overseas (P) Ltd v ITO (2011) 131 ITD 471 (Mum) (Tribunal), re-opening cannot be made for issue which is subject matter of appeal 1.6 The appellant prays to your honour that the re-opening of the assessment made solely on a mere change of opinion, is void-ab- initio and deserves to be quashed, as such reopening is not permissible under the provisions of Section 147 of the Act. ITEM NO.:…

Deputy Commissioner of Income Tax, Gandhinagar vs. Gujarat State Petroleum Corporation Limited, Gandhinagar

ITA 1249/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…r.wr. BD of the Act while passing order u/s 143(3) of the act and the same issue is pending before Hon'ble ITAT and hence in view of the decisions in case of Metro Auto Corporation vs. ITO (2006) 286 ITR 618, Bombay HC and Chika Overseas (P) Ltd v ITO (2011) 131 ITD 471 (Mum) (Tribunal), re-opening cannot be made for issue which is subject matter of appeal 1.6 The appellant prays to your honour that the re-opening of the assessment made solely on a mere change of opinion, is void-ab- initio and deserves to be quashed, as such reopening is not permissible under the provisions of Section 147 of the Act. ITEM NO.:…

Gujarat State Petroleum Corporation Limited, Gandhinagar vs. DCIT, Gandhinagar Circle, Gandhinagar

ITA 1166/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…r.wr. BD of the Act while passing order u/s 143(3) of the act and the same issue is pending before Hon'ble ITAT and hence in view of the decisions in case of Metro Auto Corporation vs. ITO (2006) 286 ITR 618, Bombay HC and Chika Overseas (P) Ltd v ITO (2011) 131 ITD 471 (Mum) (Tribunal), re-opening cannot be made for issue which is subject matter of appeal 1.6 The appellant prays to your honour that the re-opening of the assessment made solely on a mere change of opinion, is void-ab- initio and deserves to be quashed, as such reopening is not permissible under the provisions of Section 147 of the Act. ITEM NO.:…

Gujarat State Petroleum Corporation Limited, Gandhinagar vs. DCIT, Gandhinagar Circle, Gandhinagar

ITA 1165/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…r.wr. BD of the Act while passing order u/s 143(3) of the act and the same issue is pending before Hon'ble ITAT and hence in view of the decisions in case of Metro Auto Corporation vs. ITO (2006) 286 ITR 618, Bombay HC and Chika Overseas (P) Ltd v ITO (2011) 131 ITD 471 (Mum) (Tribunal), re-opening cannot be made for issue which is subject matter of appeal 1.6 The appellant prays to your honour that the re-opening of the assessment made solely on a mere change of opinion, is void-ab- initio and deserves to be quashed, as such reopening is not permissible under the provisions of Section 147 of the Act. ITEM NO.:…

ITO, Ward-3(2)(10), Surat vs. Sagarbhai Bijalbhai Rabari, Surat

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 183/SRT/2020[2013-14]Status: DisposedITAT Surat12 May 2023AY 2013-14

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.97/Srt/2017 (Ay 2013-14) & आ.अ.सं./Ita No.183/Srt/2020 (Ay 2013-14) (Hearing In Virtual Court) Income Tax Officer, Ward- 3(1)(5), Surat, Room No.115, 1St Floor, Anavil Business Cntre, Hajira Road, Opp. Star Bazar, Adajan, Surat-395007 Shri Sagarbhai Bijaibhai Rabari, 33-34, Ambika Income Tax Officer, Ward- Nagar, Luhar Falia, Nana Vs 3[2][10], Surat, Room No.115, Varachha, Surat-395006 1St Floor, Anavil Business Pan No. Adapr 4150 K Cntre, Hajira Road, Opp. Star Bazar, Adajan, Surat-395007 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 250(4)Section 254(1)

…ss and addition made only on account of investment of property. The Department is in appeal before Tribunal. The Assessing Officer is not empowered to reopen the case under section 147 in view of decision in the case of Chika Overseas Pvt. Ltd. vs. ITO (2011) 131 ITD 471 (Mum- Trib); ICICI Bank Ltd. vs. DCIT 246 CTR 292 (Bom) and CIT Vs Flothern Engineering Pvt Ltd 225 Taxman 223 (Mad.) The assessee also furnished detailed written submission. 17. On merit of the addition, the assessee again vide his written submission dated 24.02.2022 and submitted that reasons of reopening is based on the order of Ld. CIT(A) on…

Income Tax Officer, Ward 3(1)(5), Surat vs. Shri Sagarbhai Bijalbhai Rabari, Surat

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 97/SRT/2017[2013-14]Status: DisposedITAT Surat12 May 2023AY 2013-14

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.97/Srt/2017 (Ay 2013-14) & आ.अ.सं./Ita No.183/Srt/2020 (Ay 2013-14) (Hearing In Virtual Court) Income Tax Officer, Ward- 3(1)(5), Surat, Room No.115, 1St Floor, Anavil Business Cntre, Hajira Road, Opp. Star Bazar, Adajan, Surat-395007 Shri Sagarbhai Bijaibhai Rabari, 33-34, Ambika Income Tax Officer, Ward- Nagar, Luhar Falia, Nana Vs 3[2][10], Surat, Room No.115, Varachha, Surat-395006 1St Floor, Anavil Business Pan No. Adapr 4150 K Cntre, Hajira Road, Opp. Star Bazar, Adajan, Surat-395007 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 250(4)Section 254(1)

…ss and addition made only on account of investment of property. The Department is in appeal before Tribunal. The Assessing Officer is not empowered to reopen the case under section 147 in view of decision in the case of Chika Overseas Pvt. Ltd. vs. ITO (2011) 131 ITD 471 (Mum- Trib); ICICI Bank Ltd. vs. DCIT 246 CTR 292 (Bom) and CIT Vs Flothern Engineering Pvt Ltd 225 Taxman 223 (Mad.) The assessee also furnished detailed written submission. 17. On merit of the addition, the assessee again vide his written submission dated 24.02.2022 and submitted that reasons of reopening is based on the order of Ld. CIT(A) on…

Metro Auto Corporation v. ITO (131 ITD 471) — Cited in 6 Judgments | BharatTax