P. Satyanarayana Chetty v. Income Tax Officer

101 ITR 385High Court1975#4656 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2007 to 2026.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 151 Section 149(1)(b)Section 132 Section 148A Section 149

Issues it is cited on

section 148b section 135a principal chief commissioner of income-tax section 147(b)warrant of authorisation section 147(a)section 149(1)(a)section 150(1)section 151(ii)sanctioning authority surrender of income section 149(1)(b)

Judgments citing P. Satyanarayana Chetty v. Income Tax Officer

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 1894/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/S. Exel Rubber (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaace4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 20/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11 Hyderabad, Dated 11/10/2025 For The A.Y 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 69A

…judgment of the Hon'ble Supreme Court in case of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as well as the judgment of the Hon'ble Andhra Pradesh High Court in the case of P Munirathnam /Chetty and P. Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned Counsel for the assessee has submitted that the exercising power u/s 151 of the Act in a casual and routine or mechanical manner without application of mind is not a valid sanction. He has relied upon the following case laws: 12. On the other hand, the learned DR has referred to the reasons given by the Pr. CIT (Central) for fo…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1874/HYD/2025[2018-19]Status: DisposedITAT Hyderabad18 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-

Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…judgment of the Hon'ble Supreme Court in case of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as well as the judgment of the Hon'ble Andhra Pradesh High Court in the case of P Munirathnam /Chetty and P. Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned Counsel for the assessee has submitted that the exercising power u/s 151 of the Act in a casual and routine or mechanical manner without application of mind is not a valid sanction. He has relied upon the following case laws: i) CIT vs.S Goyanka Line & Chemical Ltd (2015) 56 Taxmann.com 390 (MP) ii) CIT vs.S Goyanka Line & Che…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD., HYDERABAD

ITA 1873/HYD/2025[2017-18]Status: DisposedITAT Hyderabad18 Feb 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita Nos. 1870 To 1875/Hyd/2025

Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…judgment of the Hon'ble Supreme Court in case of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as well as the judgment of the Hon'ble Andhra Pradesh High Court in the case of P Munirathnam /Chetty and P. Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned Counsel for the assessee has submitted that the exercising power u/s 151 of the Act in a casual and routine or mechanical manner without application of mind is not a valid sanction. He has relied upon the following case laws: i) ii) iii) iv) v) vi) CIT vs.S Goyanka Line & Chemical Ltd (2015) 56 Taxтапп.com 390 (MP) CIT vs.S Goy…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD

In the result, all the six appeals i

ITA 1872/HYD/2025[2016-17]Status: DisposedITAT Hyderabad18 Feb 2026AY 2016-17

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-

Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…judgment of the Hon'ble Supreme Court in case of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as well as the judgment of the Hon'ble Andhra Pradesh High Court in the case of P Munirathnam /Chetty and P. Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned Counsel for the assessee has submitted that the exercising power u/s 151 of the Act in a casual and routine or mechanical manner without application of mind is not a valid sanction. He has relied upon the following case laws: i) CIT vs.S Goyanka Line & Chemical Ltd (2015) 56 Taxmann.com 390 (MP) ii) CIT vs.S Goyanka Line & Che…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1870/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-

Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…judgment of the Hon'ble Supreme Court in case of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as well as the judgment of the Hon'ble Andhra Pradesh High Court in the case of P Munirathnam /Chetty and P. Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned Counsel for the assessee has submitted that the exercising power u/s 151 of the Act in a casual and routine or mechanical manner without application of mind is not a valid sanction. He has relied upon the following case laws: i) CIT vs.S Goyanka Line & Chemical Ltd (2015) 56 Taxmann.com 390 (MP) ii) CIT vs.S Goyanka Line & Che…

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1207/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Sept 2025AY 2019-20

For Appellant: \nShri M.V.Prasad, CA

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ment of the Hon'ble Supreme Court in\ncase of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as\nwell as the judgment of the Hon'ble Andhra Pradesh High Court in\nthe case of P Munirathnam /Chetty and P. Satyanarayana Chetty\nvs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned\nCounsel for the assessee has submitted that the exercising power\nu/s 151 of the Act in a casual and routine or mechanical manner\nwithout application of mind is not a valid sanction. He has relied\nupon the following case laws:\nPage 10 of 78\n\ni) CIT vs.S Goyanka Line & Chemical Ltd (2015) 56\nТахтапп.com 390 (MP)\nii) CIT…

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1088/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Sept 2025AY 2018-19

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ment of the Hon'ble Supreme Court in\ncase of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603\nas well as the judgment of the Hon'ble Andhra Pradesh High Court in\nthe case of P Munirathnam /Chetty and P. Satyanarayana Chetty\nvs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned\nCounsel for the assessee has submitted that the exercising power\nu/s 151 of the Act in a casual and routine or mechanical manner\nwithout application of mind is not a valid sanction. He has relied\nupon the following case laws:\n\ni) CIT vs.S Goyanka Line & Chemical Ltd (2015) 56\nТахтапп.com 390 (MP)\n\nii) CIT vs.S Goyanka…

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1087/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Sept 2025AY 2017-18

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…judgment of the Hon'ble Supreme Court in case of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as well as the judgment of the Hon'ble Andhra Pradesh High Court in the case of P Munirathnam /Chetty and P. Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned Counsel for the assessee has submitted that the exercising power u/s 151 of the Act in a casual and routine or mechanical manner without application of mind is not a valid sanction. He has relied upon the following case laws: Page 10 of 78 i) CIT vs.S Goyanka Line & Chemical Ltd (2015) 56 Taxmann.com 390 (MP) ii) CIT vs.S Goy…

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1085/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.आ.अपी.सं / Ita Nos.1084 To 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 To 2019-20)

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…judgment of the Hon'ble Supreme Court in case of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as well as the judgment of the Hon'ble Andhra Pradesh High Court in the case of P Munirathnam /Chetty and P. Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned Counsel for the assessee has submitted that the exercising power u/s 151 of the Act in a casual and routine or mechanical manner without application of mind is not a valid sanction. He has relied upon the following case laws: i) CIT vs.S Goyanka Line & Chemical Ltd (2015) 56 Тахтапп.com 390 (MP) ii) CIT vs.S Goyanka Line & Che…

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1084/HYD/2025[2014-15]Status: DisposedITAT Hyderabad24 Sept 2025AY 2014-15

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ment of the Hon'ble Supreme Court in\ncase of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as\nwell as the judgment of the Hon'ble Andhra Pradesh High Court in\nthe case of P Munirathnam /Chetty and P. Satyanarayana Chetty\nvs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned\nCounsel for the assessee has submitted that the exercising power\nu/s 151 of the Act in a casual and routine or mechanical manner\nwithout application of mind is not a valid sanction. He has relied\nupon the following case laws:\nPage 10 of 78\ni) CIT vs.S Goyanka Line & Chemical Ltd (2015) 56\nТахтапп.com 390 (MP)\nii) CIT vs…

INCOME TAX OFFICER, AYAKAR BHAVAN vs. SUKANIYA PROPERTIES PVT LTD, MUMBAI

In the result, appeal of the assessee is allowed and that of the\nrevenue is dismissed

ITA 3711/MUM/2024[2008-09]Status: HeardITAT Mumbai14 Feb 2025AY 2008-09

For Appellant: Shri Dharmesh Shah & Mitali Parekh, A/RsFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R

Section 147Section 148Section 150(1)Section 150(2)Section 250Section 68

…on the prescribed proforma for reopening of assessment in terms\nof Section 151 of the Act. We find that the case law relied upon by the ld. DR of\nHon'ble Andhra Pradesh High Court in the case of P. Munirathnam Chetty and\nP.Satyanarayana Chetty reported in 101 ITR 385 does not advance the case of the\nrevenue and there is no need for us to go into it at this juncture in view of various\nother High Court decisions and Supreme Court decision in favour of the assessee on\nthe similar issue. Respectfully following the aforesaid judicial precedents, we have no\nhesitation to hold that the entire re-assessment has b…

M/S. SUKANIYA PROPERTIES, PVT. LTD,MUMBAI vs. DCIT, CENTRAL CIRCLE -3(4), MUMBAI

In the result, appeal of the assessee is allowed and that of the\nrevenue is dismissed

ITA 3309/MUM/2024[2008-09]Status: HeardITAT Mumbai14 Feb 2025AY 2008-09

For Appellant: Shri Dharmesh Shah & Mitali Parekh, A/RsFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R

Section 147Section 148Section 150(1)Section 150(2)Section 250Section 68

VISWANADH KANDULA,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, appeals of the assessee for the A

ITA 1085/HYD/2024[2018-19]Status: DisposedITAT Hyderabad07 Jan 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1084 To 1088 & 1027/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2014-15 To 2019-20) M/S Ace Tyres (P) Ltd Vs. Acit Hyderabad Central Circle 1(2) Pan:Aadca2210N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/09/2025 घोषणा की तारीख/Pronouncement: 24/09/2025 आदेश/Order Per Vijay Pal Raothese Six Appeals By The Assessee Are Directed Against The Six Separate Orders Dated 29/05/2025, 30/05/2025, 04/06/2025, 096/06/2025, 17/06/2025 & 14/07/2025 Of The Learned Cit (A)-11, Hyderabad Arising From The Assessment Order Passed U/S 143(3) R.W.S. 147 Of The Act, Pursuant To The Search & Seizure Operations U/S 132 Of The Act, Dated 04/01/2023 In Case Of Exel Group Of Companies Including The Assessee For The A.Ys 2014-15 To 2019-20 Respectively. Since Common Issues Are Raised In These Group Of Six Appeals Arising From Same Facts & Search & Seizure Operation, Therefore, For The Sake Of Convenience, All Page 1 Of 78

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…judgment of the Hon'ble Supreme Court in case of Chhuganmal Rajpal vs. SP Chaliha (1971) 79 ITR 603 as well as the judgment of the Hon'ble Andhra Pradesh High Court in the case of P Munirathnam /Chetty and P. Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385. Thus, the learned Counsel for the assessee has submitted that the exercising power u/s 151 of the Act in a casual and routine or mechanical manner without application of mind is not a valid sanction. He has relied upon the following case laws: Page 10 of 78 ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd i) CIT vs.S Goyanka Line & Chemi…

THE AMRAVATI PEOPLE CO-OP BANK LTD ( NOW MERGED IN THE COSMOS CO-OP BANK LTD),AMARAVATI vs. D.C.I.T. AMRAVATI CIRCLE, AMARAVATI

ITA 309/NAG/2015[2008-09]Status: DisposedITAT Nagpur09 May 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita No. 309/Nag/2015 "नधा"रणवष" / Assessment Year : 2008-09 The Amravati Peoples Co-Op. Bank Limited (Now Merged In The Cosmos Co-Op. Bank Ltd.) C/O. Cosmos Co-Op Bank Ltd. Jawahar Road, Amravati-444601. Pan : Aaact5899B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Amravati Circle, Amravati. ……""यथ" / Respondent Assessee By : Shri S.G. Gandhi, Ar Revenue By : Smt. Agnes P. Thomas, Dr सुनवाईक"तार"ख / Date Of Hearing : 18.02.2022 घोषणाक"तार"ख / Date Of Pronouncement : 09.05.2022

For Appellant: Shri S.G. Gandhi, ARFor Respondent: Smt. Agnes P. Thomas, DR

Section 143(3)Section 151

…w and without jurisdiction. Accordingly, we quash the impugned notice dated March 10, 1.971, under Section 148 of the Act. 14.2 A similar view has been taken by the Hon'ble Andhra Pradesh High Court in the case of P. Munirathnam Chetty And P. Vs. ITO, C- Ward 101 ITR 385 (supra)wherein it has been held as under: 21 The Amravati Peoples Co-Op. Bank Limited Vs. DCIT The form like the one which is being used containing an endorsement merely saying "Yes" would justifiably cause apprehension that the act of the Commissioner is a mechanical act. In order to obviate this impression and to infuse more confidence in the…

SHRI HARJINDER SINGH ,BATHINDA vs. INCOME TAX OFFICER, WARD-2(1), BATHINDA

ITA 141/ASR/2018[2009-10]Status: DisposedITAT Amritsar21 Feb 2022AY 2009-10

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Rohit Mehra, CIT DR

Section 131(1)Section 147Section 148Section 151(1)

…w and without jurisdiction. Accordingly, we quash the impugned notice dated March 10, 1.971, under Section 148 of the Act. 14.2 A similar view has been taken by the Hon'ble Andhra Pradesh High Court in the case of P. Munirathnam Chetty And P. Vs. ITO, C-Ward 101 ITR 385 (supra)wherein it has been held as under: The form like the one which is being used containing an endorsement merely saying "Yes" would justifiably cause apprehension that the act of the Commissioner is a mechanical act. In order to obviate this impression and to infuse more confidence in the assessee, it would be proper if the Commissioner also…

SOM RAJ,PATHANKOT vs. THE INCOME TAX OFFICER, PATHANKOT

ITA 628/ASR/2016[2010-11]Status: DisposedITAT Amritsar21 Feb 2022AY 2010-11

Bench: Shri. Ravish Sood & Dr. M. L. Meena

For Appellant: Shri. P. N. Arora, AdvFor Respondent: Shri. Rohit Mehra, CIT DR

Section 147Section 148

…w and without jurisdiction. Accordingly, we quash the impugned notice dated March 10, 1.971, under Section 148 of the Act. 14.2 A similar view has been taken by the Hon'ble Andhra Pradesh High Court in the case of P. Munirathnam Chetty And P. Vs. ITO, C-Ward 101 ITR 385 (supra)wherein it has been held as under: The form like the one which is being used containing an endorsement merely saying "Yes" would justifiably cause apprehension that the act of the Commissioner is a mechanical act. In order to obviate this impression and to infuse more confidence in the assessee, it would be proper if the Commissioner also…

BANSAL RICE TRADERS,SANGRUR vs. ITO-WARD, SANGRUR

In the result, appeal of the assessee is allowed

ITA 90/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh31 Jan 2022AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Sr. DR

Section 144Section 148

…w and without jurisdiction. Accordingly, we quash the impugned notice dated March 10, 1.971, under Section 148 of the Act. 14.2 A similar view has been taken by the Hon'ble Andhra Pradesh High Court in the case of P. Munirathnam Chetty And P. Vs. ITO, C-Ward 101 ITR 385 (supra)wherein it has been held as under: The form like the one which is being used containing an endorsement merely saying "Yes" would justifiably cause apprehension that the act of the Commissioner is a mechanical act. In order to obviate this impression and to infuse more confidence in the assessee, it would be proper if the Commissioner also…

INTIME REALTY PVT. LTD.,MUMBAI vs. DCIT- CC 3(4), MUMBAI

In the result, appeal of the assessee in ITA No

ITA 6357/MUM/2019[2010-11]Status: DisposedITAT Mumbai06 Dec 2021AY 2010-11

Section 133ASection 139Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 151(1)

…email on 06/10/2020 on the merits of the addition and also on the arguments advanced by the ld. AR. The ld. DR placed reliance on the decision of the Hon’ble Andhra Pradesh High Court in the case of P. Munirathnam Chetty and P.Satyanarayana Chetty reported in 101 ITR 385 where according to the ld. DR, the Hon’ble High Court had observed as under:- “Where the ITO has given elaborate reasons for reopening in his report to the CIT, mere “yes” endorsement to the CIT would amount to his satisfaction”. 5.2. The ld. DR also placed reliance on the following decisions in support of his contention that reopening of assess…

SHRI NAROTAM SINGH,MANSA vs. INCOME TAX OFFICER WARD -1(4), MANSA

In the result, both the appeals of the assessees are allowed

ITA 307/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR

Section 143(3)Section 147Section 148Section 151Section 45(3)

…w and without jurisdiction. Accordingly, we quash the impugned notice dated March 10, 1.971, under Section 148 of the Act. 14.2 A similar view has been taken by the Hon'ble Andhra Pradesh High Court in the case of P. Munirathnam Chetty And P. Vs. ITO, C-Ward 101 ITR 385 (supra)wherein it has been held as under: The form like the one which is being used containing an endorsement merely saying "Yes" would justifiably cause apprehension that the act of the Commissioner is a mechanical act. In order to obviate this impression and to infuse more confidence in the assessee, it would be proper if the Commissioner also…

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