Paramount Communications Ltd. v. PCIT

84 Taxmann.com 300Supreme Court of India2017#9154 most cited

What is Paramount Communications Ltd. v. PCIT authority for?

Reopening of assessment beyond four years requires the Assessing Officer to demonstrate that material facts necessary for assessment were not disclosed by the assessee. The absence of tangible material or the failure to apply mind to the disclosed facts can vitiate the reopening.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Paramount Communications Ltd. v. PCIT · section 147 · section 148 · beyond four years · material facts necessary for assessment · non application of mind · tangible material

Sections most often in play

Section 143(3)Section 147Section 148Section 68Section 69CSection 131Section 133(6)Section 14A

Issues it is cited on

section 147ofsection 61beyond four yearsmaterial facts necessary for assessmentbogus ltcgnon application of mindpaper companyshell companyentry operatorlive linktangible materialmalabar industrial

Judgments citing Paramount Communications Ltd. v. PCIT

Raheja Developers Limited, New Delhi vs. DCIT, Central Circle 19, New Delhi

ITA 2284/DEL/2023[2012-13]Status: DisposedITAT Delhi17 Oct 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs Acit W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs Acit W4D-204/5, Keshavkunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent Assessee By Sh. Neeraj Jain, Ca& Sh. P. K. Mishra, Ca Revenue By Ms.Pooja Swaroop, Cit (Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 17/10/2025

Section 143(3)Section 147Section 148Section 14ASection 68

…1 ITA No. 2283 & 2284/Del/2023 Raheja Developers Ltd. vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs ACIT W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs ACIT W4D-204/5, KeshavKunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant…

Raheja Developers Limited, New Delhi vs. ACIT, Central Circle 19, Delhi

ITA 2283/DEL/2023[2011-12]Status: DisposedITAT Delhi17 Oct 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs Acit W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs Acit W4D-204/5, Keshavkunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent Assessee By Sh. Neeraj Jain, Ca& Sh. P. K. Mishra, Ca Revenue By Ms.Pooja Swaroop, Cit (Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 17/10/2025

Section 143(3)Section 147Section 148Section 14ASection 68

…1 ITA No. 2283 & 2284/Del/2023 Raheja Developers Ltd. vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs ACIT W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs ACIT W4D-204/5, KeshavKunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant…

Universal Drinks, New Delhi vs. ACIT, Circle-42(1), New Delhi

ITA 2283/DEL/2019[2015-16]Status: HeardITAT Delhi25 Mar 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs Acit W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs Acit W4D-204/5, Keshavkunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent Assessee By Sh. Neeraj Jain, Ca& Sh. P. K. Mishra, Ca Revenue By Ms.Pooja Swaroop, Cit (Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 17/10/2025

Section 143(3)Section 147Section 148Section 14ASection 68

…1 ITA No. 2283 & 2284/Del/2023 Raheja Developers Ltd. vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs ACIT W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs ACIT W4D-204/5, KeshavKunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant…

Smt. Lakshmi Agarwal, Jaipur vs. ITO, Ward-4(5), Jaipur

In the result, the appeal of the assessee is dismissed with no orders as to costs

ITA 286/JPR/2024[2011-12]Status: DisposedITAT Jaipur11 Sept 2024AY 2011-12

Bench: recording satisfaction for issuance of notice since the information is specific. Thus the reasons recorded for re-opening is on borrowed satisfaction and not on any satisfaction by the AO. The

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 147Section 148Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 286/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Smt. Lakshmi Agarwal The ITO Vs. 201, Sumangal Apartment, Ward 4(5) Near Kavantia Hospital, Shastri Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGXPA 1347 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT…

Kissan Fats Ltd., Bathinda vs. DCIT, CC-1, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 408/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh26 Aug 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 133(6)Section 143(3)Section 147Section 148Section 151(1)Section 250(6)Section 253

…Vs. Paramount Communication (P) Ltd. (2017) 79 Taxmann.com 409 (Delhi) that information forwarded by DRI is tangible material to initiate valid reassessment proceedings. SLP in Hon’ble Supreme Court of India on said matter was dismissed as reported at (2017) 84 Taxmann.com 300. The Ld. CIT(A) then has relied upon the following judgments of High Courts (i) Pushpa Uttam Chand Mehta Vs. ITO (2022) 139 taxmann.com 409 (Gujarat) (ii) Ankit Agrochem(P) Ltd. Vs. JCIT, Range-1, Bikaner (2018) 89 Taxmann.com 45(Rajasthan) (iii) Aradhna Estate (P) ltd. Vs. DCIT, Circle-1(1) (2018) 91 Taxmann.com 119 (Gujarat), (iv) AGR In…

Nahta Trading Co., Jhalawar vs. ITO Ward Jhalawar, Jhalawar

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 449/JPR/2023[2013-14]Status: DisposedITAT Jaipur30 Nov 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Devang Gargieya (Adv. )For Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 142Section 147Section 148Section 234A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,o aJh jkBksM deys' kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 449/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2013-14 Nahta Trading Co. cuke ITO, 0 Bhawani Mandi, Vs. Ward, Jhalawar. Jhalawar-326502. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAFN 8982 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Shri Devang Gargieya (Adv. ) jktLo dh vksj ls@Revenue by : Smt. Monis…

Shri Khandelwal Diamonds Private Limited, Jaipur vs. ACIT, Circle 1, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 375/JPR/2023[2012-13]Status: DisposedITAT Jaipur30 Oct 2023AY 2012-13

Bench: Him On The Reason Of Issuing Notice U/S 148 On Borrowed Satisfaction Of Another Wing Of The Department.

For Appellant: Sh. Mukesh Khandelwal (CA)For Respondent: Sh. Anup Singh (Addl. CIT) a
Section 143(3)Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 375/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Shri Khandelwal Diamonds Private ACIT, Limited, Vs. Circle-01, Jaipur 205-206, C. K. House, IInd Floor, Bichun Market, Kishanpole Bazar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPCS 6518 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

M/S Suraj Pulses Processors Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3012/DEL/2017[2009-10]Status: DisposedITAT Delhi06 Jul 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.3009 & 3010/DEL/2017 Assessment Year: 2007-08 & 2008-09 Suraj Pulses Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS4913P (Appellant) (Respondent) I.T.A. No.3011/DEL/2017 Assessment Year: 2007-08 Suraj Buildmart India Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS3598L (Appellant) (Respondent) I.T.A. No.3012/DEL/2017 Assessment Year: 2009-10 Suraj Pulses Processors Pvt. Vs. Pr.CIT-8, Lt…

M/S Suraj Buildmart India Pvt. Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3011/DEL/2017[2007-08]Status: DisposedITAT Delhi06 Jul 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.3009 & 3010/DEL/2017 Assessment Year: 2007-08 & 2008-09 Suraj Pulses Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS4913P (Appellant) (Respondent) I.T.A. No.3011/DEL/2017 Assessment Year: 2007-08 Suraj Buildmart India Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS3598L (Appellant) (Respondent) I.T.A. No.3012/DEL/2017 Assessment Year: 2009-10 Suraj Pulses Processors Pvt. Vs. Pr.CIT-8, Lt…

M/S Suraj Pulses Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3010/DEL/2017[2008-09]Status: DisposedITAT Delhi06 Jul 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.3009 & 3010/DEL/2017 Assessment Year: 2007-08 & 2008-09 Suraj Pulses Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS4913P (Appellant) (Respondent) I.T.A. No.3011/DEL/2017 Assessment Year: 2007-08 Suraj Buildmart India Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS3598L (Appellant) (Respondent) I.T.A. No.3012/DEL/2017 Assessment Year: 2009-10 Suraj Pulses Processors Pvt. Vs. Pr.CIT-8, Lt…

M/S Suraj Pulses Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3009/DEL/2017[2007-08]Status: DisposedITAT Delhi06 Jul 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.3009 & 3010/DEL/2017 Assessment Year: 2007-08 & 2008-09 Suraj Pulses Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS4913P (Appellant) (Respondent) I.T.A. No.3011/DEL/2017 Assessment Year: 2007-08 Suraj Buildmart India Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS3598L (Appellant) (Respondent) I.T.A. No.3012/DEL/2017 Assessment Year: 2009-10 Suraj Pulses Processors Pvt. Vs. Pr.CIT-8, Lt…

The ITO 4(4), Indore vs. Shri Yogendra Singh Thakur, Indore

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 381/IND/2017[2012-13]Status: DisposedITAT Indore18 Jul 2018AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year : 2012-13 Ito 4(4), Shri Yogendra Singh Thakur, Indore Village Birgoda, Tehsil Depalpur, बनाम/ Indore Vs. (Appellant) (Revenue) P.A. No. Admpt3091K Revenue By Shri K. G. Goyal, Sr. Dr Respondent By None Date Of Hearing: 18.07.2018 Date Of Pronouncement: 26.07.2018

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

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year : 2012-13 ITO 4(4), Shri Yogendra Singh Thakur, Indore Village Birgoda, Tehsil Depalpur, बनाम/ Indore Vs. (Appellant) (Revenue) P.A. No. ADMPT3091K Revenue by Shri K. G. Goyal, Sr. DR Respondent by None Date of Hearing: 18.07.2018 Date of Pronouncement: 26.07.2018 आदेश / O R D E R PER MANISH BORAD, A.M: This appeal filed by the Revenue pertaining to A.Y. 2012-13 is directed against the order of Ld. Commissioner of…

Paramount Communications Ltd. v. PCIT (84 Taxmann.com 300) — Cited in 12 Judgments | BharatTax