Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax v. ITW India Ltd.

377 ITR 195High Court2015#7437 most cited

What is Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax v. ITW India Ltd. authority for?

An Assessing Officer cannot reopen proceedings based solely on a change of opinion, especially if the necessary material was available at the time of the original assessment.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Also referred to as

CIT v. ITW India Ltd. · 377 ITR 195 · reassessment · reopening · change of opinion · Section 147 · Section 148 · jurisdictional high court · new material

Judgments citing Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax v. ITW India Ltd.

ACIT, Circle 1(1), Chandigarh vs. M/S Sml Isuzu Ltd., Chandigarh

ITA 644/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh18 Sept 2024AY 2015-16

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

For Appellant: Shri Rohit Jain, Advocate and Ms. Somya Jain, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 253Section 3

…avel the path o f section 147 in the vain attempt to enlarge the time available for framing the assessment. This is not permissible in law.'''1 (emphasis supplied). 16. The jurisdictional Punjab & Haryana High Court in the case of CIT V. ITW India Ltd: [2015] 377 ITR 195 (P&H) following the decision of the Supreme Court in Kelvinator of India (supra), held that the assessing officer does not have power to reopen proceedings on mere change of opinion. 17. In CIT v. Feather Foam Enterprises (P) Ltd.: [2008] 296 ITR 342 (Del.) where case was reopened within 4 years, the Court held that reopening without new materia…

Standard Tele Towers Pvt. Ltd., New Delhi vs. DCIT, Circle-24(2), New Delhi

ITA 9761/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jul 2023AY 2010-11

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharma

Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 9761/Del/2019, A.Y. 2010-11 M/s. Standard Tele Towers Pvt. Vs. DCIT, Ltd. , C-37, Ground Floor, Circle 24(2), East of Kailash, New Delhi New Delhi PAN : AAJCS9262N Appellant Respondent Appellant by Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. & Sh. Deepesh Garg, Adv. Respondent by Ms. Kajal Singh, Sr. DR Date of hearing: 20.06.2023 Date of Pronouncement: 19.07.2023 ORDER Per Anubhav Sharma, JM : The appeal has been preferred by the Assessee against th…

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
Section 13(3)

…Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Trade Ltd V/s Income Tax Officer, ITA No 1616/CHD/2018 CHD-TRIB 24. Mah…

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
Section 13(3)

…Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Trade Ltd V/s Income Tax Officer, ITA No 1616/CHD/2018 CHD-TRIB 24. Mah…

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
Section 13(3)

…Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Trade Ltd V/s Income Tax Officer, ITA No 1616/CHD/2018 CHD-TRIB 24. Mah…

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
Section 13(3)

…Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Trade Ltd V/s Income Tax Officer, ITA No 1616/CHD/2018 CHD-TRIB 24. Mah…

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
Section 13(3)

…Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Trade Ltd V/s Income Tax Officer, ITA No 1616/CHD/2018 CHD-TRIB 24. Mah…

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
Section 13(3)

…Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Trade Ltd V/s Income Tax Officer, ITA No 1616/CHD/2018 CHD-TRIB 24. Mah…

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
Section 13(3)

…Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Trade Ltd V/s Income Tax Officer, ITA No 1616/CHD/2018 CHD-TRIB 24. Mah…

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
Section 13(3)

…Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International Pvt. Ltd V/s DCIT, ITA No.181/ASR./2017 (ASR) 23. M/s Indo Global Techno Trade Ltd V/s Income Tax Officer, ITA No 1616/CHD/2018 CHD-TRIB 24. Mah…

M/S Heritage Educational Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

ITA 1071/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh26 Nov 2020AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT (Sr. DR)
Section 11(1)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(3)Section 131Section 142(1)Section 143(3)Section 147

…आयकरअपील"यअ"धकरण,च"डीगढ़ "यायपीठ “ए” ,च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ीएन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकरअपीलसं./ITA Nos. 1069 to 1071/Chd/2019 "नधा"रणवष" / Assessment Year : 2010-11, 2014-15 & 2015-16 M/s Heritage Educational बनाम The DCIT, Society, Circle-1(Exemption), H.N. 79, sector 9, Chandigarh Chandigarh "थायीलेखासं./PAN NO: AAATH2893Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे/Assessee by : Shri Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue by : Shri Arvind Sudar…

M/S Heritage Educational Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

ITA 1070/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh26 Nov 2020AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT (Sr. DR)
Section 11(1)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(3)Section 131Section 142(1)Section 143(3)Section 147

…आयकरअपील"यअ"धकरण,च"डीगढ़ "यायपीठ “ए” ,च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ीएन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकरअपीलसं./ITA Nos. 1069 to 1071/Chd/2019 "नधा"रणवष" / Assessment Year : 2010-11, 2014-15 & 2015-16 M/s Heritage Educational बनाम The DCIT, Society, Circle-1(Exemption), H.N. 79, sector 9, Chandigarh Chandigarh "थायीलेखासं./PAN NO: AAATH2893Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे/Assessee by : Shri Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue by : Shri Arvind Sudar…

M/S Heritage Educational Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

ITA 1069/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh26 Nov 2020AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT (Sr. DR)
Section 11(1)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(3)Section 131Section 142(1)Section 143(3)Section 147

…आयकरअपील"यअ"धकरण,च"डीगढ़ "यायपीठ “ए” ,च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ीएन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकरअपीलसं./ITA Nos. 1069 to 1071/Chd/2019 "नधा"रणवष" / Assessment Year : 2010-11, 2014-15 & 2015-16 M/s Heritage Educational बनाम The DCIT, Society, Circle-1(Exemption), H.N. 79, sector 9, Chandigarh Chandigarh "थायीलेखासं./PAN NO: AAATH2893Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे/Assessee by : Shri Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue by : Shri Arvind Sudar…

Pramod Paliwal, Khanwa vs. ACIT Khanwa, Khanwa

In the result Ground No. 1 (a) &

ITA 271/IND/2018[09-10]Status: DisposedITAT Indore15 Oct 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2009-10 Shri Pramod Paliwal, Acit, Prop. M/S. Pragati Vs. Khandwa Construction, Ramkishanganj, Khandwa (M.P) (Appellant) (Respondent ) Pan Adapp8012A Revenue By Shri K.G. Goyal Sr.Dr Assessee By S/Shri Anil Kamal Garg & Arpit Gaur, Cas Date Of Hearing 10.10.2019 Date Of Pronouncement 17.10.2019 O R D E R

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

…quashed. For such proposition, reliance is placed on the following judicial pronouncements : i) Duli Chand Singhania vs. ACIT (2004) 269 ITR 192 (PHHC) ii) Swarovski India Limited v. Deputy CIT' [2014} 368 ITR 601 (Delhi) iii) CITvs. ITW India Ltd. (2015) 377 ITR 195 (P&H) Pramod Paliwal State Bank of Patiala vs. CIT & Anr. (2015) 375 ITR 109 iv) (P&H) HCL Technologies Ltd. vs. DCIT (2015) 93 CCH 146 (DeI HC) v) vi) Global Signal Cables (India) Pvt. Ltd. vs. DCIT (2014) 368 ITR 609 (Del.) vii) Great Eastern Energy Corporation Ltd vs. DCIT (2014) 89 CCH 208 (DeI HC) 3.00 Your Honours, without prejudice to…

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

…essee submitted that if the reasons recorded do not specify any allegation of failure on the part of the assessee 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.).…

Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax v. ITW India Ltd. (377 ITR 195) — Cited in 15 Judgments | BharatTax