What is New Delhi Television Ltd. v. DCIT authority for?

Reassessment initiated under Section 147/148 is invalid if the Assessing Officer relies on material obtained post-recording of reasons, or if it amounts to a mere change of opinion on facts fully and truly disclosed by the assessee during the original assessment. An assessee's obligation extends only to the full and true disclosure of primary facts, not to provide further assistance or inferences.

How many judgments cite New Delhi Television Ltd. v. DCIT?

139 judgments on BharatTax cite New Delhi Television Ltd. v. DCIT (116 Taxmann.com 151), spanning 2012 to 2026.

Which sections of the Income Tax Act does New Delhi Television Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 1961, Section 148, Section 142(1), Section 153C.

New Delhi Television Ltd. v. DCIT (116 Taxmann.com 151)

JCIT (OSD), Corporate Circle - 1 (1), Chennai vs. M/S. Aban Offshore Ltd., Chennai

In the result, appeal filed by the Revenue in ITA

ITA 185/CHNY/2020[2012-13]Status: DisposedITAT Chennai06 Apr 2022AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.1812/Chny/2019 &

For Appellant: Mr.P.Murali Mohan, CA

Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1812/Chny/2019 & ITA No.3142/Chny/2019 & िनधा"रण वष" /Assessment Years: 2009-10 & 2010-11 & 2012-13 v. The DCIT / JCIT (OSD), M/s.Aban Offshore Ltd., Corporate Circle-1(1), 113, Janpriya Crest, Chennai Pantheon Road, Egmore, Chennai-600 008. [PAN: AAACA 3012 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.3…

DCIT, Chennai vs. M/S. Aban Offshore Ltd., Chennai

In the result, appeal filed by the Revenue in ITA

ITA 3142/CHNY/2019[2010-11]Status: DisposedITAT Chennai06 Apr 2022AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.1812/Chny/2019 &

For Appellant: Mr.P.Murali Mohan, CA

Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1812/Chny/2019 & ITA No.3142/Chny/2019 & िनधा"रण वष" /Assessment Years: 2009-10 & 2010-11 & 2012-13 v. The DCIT / JCIT (OSD), M/s.Aban Offshore Ltd., Corporate Circle-1(1), 113, Janpriya Crest, Chennai Pantheon Road, Egmore, Chennai-600 008. [PAN: AAACA 3012 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.3…

Aban Offshore Limited, Chennai vs. DCIT Corporate Circle 1(1), Chennai

In the result, appeal filed by the Revenue in ITA

ITA 3063/CHNY/2019[2010-11]Status: DisposedITAT Chennai06 Apr 2022AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.1812/Chny/2019 &

For Appellant: Mr.P.Murali Mohan, CA

Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1812/Chny/2019 & ITA No.3142/Chny/2019 & िनधा"रण वष" /Assessment Years: 2009-10 & 2010-11 & 2012-13 v. The DCIT / JCIT (OSD), M/s.Aban Offshore Ltd., Corporate Circle-1(1), 113, Janpriya Crest, Chennai Pantheon Road, Egmore, Chennai-600 008. [PAN: AAACA 3012 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.3…

Gm Overseas, New Delhi vs. ACIT Circle-48(1), New Delhi

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

ITA 1891/DEL/2020[2010-11]Status: DisposedITAT Delhi21 Mar 2022AY 2010-11

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Hemant Gupta, Sr. DR

Section 131ASection 133ASection 143(3)Section 147

…CIT, 343 ITR 0129 (Del); (vi) JSRS Udyog Limited & Another vs. ITO, 313 ITR 321 (Del); and (vii) Atma Ram Properties Pvt. Ltd. Vs. DCIT, 203 Taxman 408 (Del). 8. Referring to the decision of the Hon’ble Supreme Court in the case of NDTV vs. DCIT, reported in 424 ITR 607, he submitted that the Hon’ble Supreme Court in the said decision has quashed the reassessment proceedings for not mentioning the first proviso in the reasons recorded. He submitted that facts of the instant case are identical to the facts of the cases decided by the Hon’ble Delhi High Court and the Hon’ble Apex Court. Therefore, on this count it…

DCIT, Cir. 13(1), Kolkata vs. M/S Pacharia Exports Pvt Ltd., Kolkata

In the result the cross objection filed by the assessee is allowed and appeal by the revenue is dismissed

ITA 558/KOL/2020[2011-12]Status: HeardITAT Kolkata07 Mar 2022AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2011-12 Dcit, Circle-13(1), M/S. Pacharia Exports Pvt. Kolkata Ltd. 37, Gangananchal Vs. Apartment, Dr. Abani Dutta Road, Salkia, Howrah- 711106. Pan: Aabcp6955D (Appellant) (Respondent) Cross-Objection No.29/Kol/2020 (Arising Out Of Ita No.558/Kol/2020) Assessment Year: 2011-12 M/S. Pacharia Exports Dcit, Circle-13(1), Kolkata Pvt. Ltd. 37, Gangananchal Vs. Apartment, Dr. Abani Dutta Road, Salkia, Howrah-711106. Pan: Aabcp6955D (Appellant) (Respondent) Present For: Revenue By : Smt. Ranu Biswas, Addl. Cit Assessee By : Shri Akkal Dudhwewala, Fca Date Of Hearing : 08.02.2022 Date Of Pronouncement : 07.03.2022 O R D E R Per Rajesh Kumar: The Appeal By The Revenue & Cross-Objection By The Assessee Are Filed Against The Order Dated 16.09.2020 Passed By The Commissioner Of Income Tax (Appeals)

For Appellant: Shri Akkal Dudhwewala, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 148(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “B”, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER Assessment Year: 2011-12 DCIT, Circle-13(1), M/s. Pacharia Exports Pvt. Kolkata Ltd. 37, Gangananchal Vs. Apartment, Dr. Abani Dutta Road, Salkia, Howrah- 711106. PAN: AABCP6955D (Appellant) (Respondent) Cross-Objection No.29/Kol/2020 (Arising out of ITA No.558/Kol/2020) Assessment Year: 2011-12 M/s. Pacharia Exports DCIT, Circle-13(1), Kolkata Pvt. Ltd. 37, Gangananchal Vs. Apartment, Dr. Abani Dutta Road, Salkia, Howrah-711106. PAN: AABCP6955D (Appellant) (Respon…

Bentley Nevada Inc., Gurgaon vs. DCIT, Circle- 1(1)(2), International Taxation, New Delhi

In the result, all the four appeals of the assessee in ITA Nos

ITA 6303/DEL/2017[2011-12]Status: DisposedITAT Delhi03 Feb 2022AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Ms. Anupama Anand, CIT- DR

Section 144C(13)Section 147Section 148

…ad given specific findings in respect of expat employees present in India, which fact finding is absent in the Assessment Years under consideration. 23. We must also refer to the decision of the Hon'ble Supreme Court in the case of New Delhi Television Ltd 424 ITR 607 wherein the Hon'ble Supreme Court has held as under: “That in the notice dated March 31,2015 there was no mention of any foreign entity. There was only mention of section 148. There was nothing in the reasons to indicate that the Department was intending to apply the extended period of 16 years. It was only after the assessee filed its reply to…

Bentley Nevada Inc., Gurgaon vs. DCIT, Circle- 1(1)(2), International Taxation, New Delhi

In the result, all the four appeals of the assessee in ITA Nos

ITA 6302/DEL/2017[2010-11]Status: DisposedITAT Delhi03 Feb 2022AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Ms. Anupama Anand, CIT- DR

Section 144C(13)Section 147Section 148

…ad given specific findings in respect of expat employees present in India, which fact finding is absent in the Assessment Years under consideration. 23. We must also refer to the decision of the Hon'ble Supreme Court in the case of New Delhi Television Ltd 424 ITR 607 wherein the Hon'ble Supreme Court has held as under: “That in the notice dated March 31,2015 there was no mention of any foreign entity. There was only mention of section 148. There was nothing in the reasons to indicate that the Department was intending to apply the extended period of 16 years. It was only after the assessee filed its reply to…

Bentley Nevada Inc., Gurgaon vs. DCIT, Circle- 1(1)(2), International Taxation, New Delhi

In the result, all the four appeals of the assessee in ITA Nos

ITA 6301/DEL/2017[2009-10]Status: DisposedITAT Delhi03 Feb 2022AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Ms. Anupama Anand, CIT- DR

Section 144C(13)Section 147Section 148

…ad given specific findings in respect of expat employees present in India, which fact finding is absent in the Assessment Years under consideration. 23. We must also refer to the decision of the Hon'ble Supreme Court in the case of New Delhi Television Ltd 424 ITR 607 wherein the Hon'ble Supreme Court has held as under: “That in the notice dated March 31,2015 there was no mention of any foreign entity. There was only mention of section 148. There was nothing in the reasons to indicate that the Department was intending to apply the extended period of 16 years. It was only after the assessee filed its reply to…

Bentley Nevada Inc., Gurgaon vs. DCIT, Circle- 1(1)(2), International Taxation, New Delhi

In the result, all the four appeals of the assessee in ITA Nos

ITA 6300/DEL/2017[2008-09]Status: DisposedITAT Delhi03 Feb 2022AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Ms. Anupama Anand, CIT- DR

Section 144C(13)Section 147Section 148

…ad given specific findings in respect of expat employees present in India, which fact finding is absent in the Assessment Years under consideration. 23. We must also refer to the decision of the Hon'ble Supreme Court in the case of New Delhi Television Ltd 424 ITR 607 wherein the Hon'ble Supreme Court has held as under: “That in the notice dated March 31,2015 there was no mention of any foreign entity. There was only mention of section 148. There was nothing in the reasons to indicate that the Department was intending to apply the extended period of 16 years. It was only after the assessee filed its reply to…

The Pr. Commissioner of Income-Tax vs. M/S Fibres and Fabrics International Pvt. Ltd

In the result, we do not find any merit in this

ITA/542/2016HC Karnataka17 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143(2)Section 143(3)Section 147Section 148Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF AUGUST 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.542 OF 2016 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU 560 095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(3), PRESENT ADDRESS CIRCLE-3(1)(1), 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU 560 095. ... APPELLANTS (BY MR. K.V. ARAVIND, ADV.,) AND: M/S. FIBRES AND FABRICS INTERNATIONAL PVT. LTD., NO.21, E-1, 2ND STAGE PEEN…

Textron India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-5(1)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 1342/BANG/2017[2008-09]Status: DisposedITAT Bangalore23 Jun 2021AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri Sumeet Khurana, CAFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru

Section 10ASection 143(3)Section 148Section 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2008-09 Textron India Private Ltd., Vs. The Deputy Commissioner Floor 1 & 2, Block B (Tower 2), of Income Tax, SEZ Campus, Global Village, Circle 5(1)(1), RVCE Post Mylasandra, Bangalore. Off Mysore Road, Bangalore – 560 059. PAN: AACCT 0118M APPELLANT RESPONDENT Appellant by : Shri Sumeet Khurana, CA Respondent by : Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 17.06.2021 Date of Pronouncement : 23.06.2021 O R D E R Per Chan…