PCIT v. Maheswari Devi

455 ITR 755High Court2023#17941 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 144Section 147Section 148

Issues it is cited on

section 148section 250nfac

Judgments citing PCIT v. Maheswari Devi

Pr. Commissioner of Income Tax-1 vs. M/S East Delhi Leasing Pvt. Ltd

The appeal is allowed to the aforesaid extent

ITA/61/2025HC Delhi10 Mar 2025

Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA

Section 147Section 148

…the ld. AO to entertain ‘reason to suspect’ and not ‘reason to believe’ that income of the assesee had escaped assessment. Reliance in this regard is placed on the decision of Hon’ble Jharkhand High Court in the case of PCIT vs Maheswari Devi reported in 455 ITR 755 (Jharkhand). This information also cannot be construed as a tangible material available with the ld. AO which would enable him to form a reasonable belief that income of the assessee had escaped assessment warranting reopening u/s 147 of the Act, moreso , when the investigation wing never even complained of the escapement of income of the ass…

Pr. Commissioner of Income Tax-1 vs. M/S East Delhi Leasing Pvt. Ltd

The appeal is allowed to the aforesaid extent

ITA - 61 / 2025HC Delhi10 Mar 2025
Section 147Section 148

…the ld. AO to entertain ‘reason to suspect’ and not ‘reason to believe’ that income of the assesee had escaped assessment. Reliance in this regard is placed on the decision of Hon’ble Jharkhand High Court in the case of PCIT vs Maheswari Devi reported in 455 ITR 755 (Jharkhand). This information also cannot be construed as a tangible material available with the ld. AO which would enable him to form a reasonable belief that income of the assessee had escaped assessment warranting reopening u/s 147 of the Act, moreso , when the investigation wing never even complained of the escapement of income of the ass…

Mohd Xahid Kureshi, Delhi vs. Income Tax Officer Ward 60 (4 )), New Delhi

Appeal is allowed in above terms

ITA 3076/DEL/2024[2011-12]Status: DisposedITAT Delhi26 Nov 2024AY 2011-12

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Wahaj Ahmad Khan, AdvFor Respondent: Sh. Yogesh Sharma, Sr. DR
Section 147Section 148

…ed section 148/147 proceedings for the reason that the assessee’s cash deposits of Rs.14,39,700/- remained unverified. This being the clinching case, I hereby quote PCIT vs. Manzil Dineshkumar Shah (2018) 406 ITR 326 (Guj.) and PCIT Vs. Maheshwari Devi (2023) 455 ITR 755 (Jharkhand) and to conclude that such a reopening initiated for the purpose of verification is not sustainable in law. I accordingly quash the 2 Modh Zahid Kureshi impugned reopening in very terms. All other pleads on merits stand rendered academic. 5. This assessee’s appeal is allowed in above terms. Order Pronounced in the Open Court on 26/11/…

Dilip Kanhaiyalal Bhansali, Ghoti vs. Income Tax Officer, Ward 1(1), Nashik

Appeal is allowed in above terms

ITA 393/PUN/2024[2012-13]Status: DisposedITAT Pune14 May 2024AY 2012-13

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Manish Mehta
Section 143(3)Section 148

…as well as in- depth enquiry is needed for which the case is reopened….” 3. Faced with this situation, the undersigned is of the considered opinion in light of PCIT vs. Manzil Dinesh Kumar Shah, [2018] 406 ITR 326 (Guj.) and PCIT vs. Maheswari Devi [2023] 455 ITR 755 (Jharkhand) that such a course of action is not sustainable in sec.148/147 proceedings. I thus quash the impugned reopening/re-assessment for this precise reason alone. All other issues on merits stand rendered academic. 3. This assessee’s appeal is allowed in above terms. Order pronounced in the open Court on 14.05.2024. [SATBEER SINGH GO…

Sagar Babanrao Awatade, Navi Mumbai vs. Income Tax Officer, Ward-1, Panvel

Appeal is allowed

ITA 79/PUN/2024[2014-15]Status: DisposedITAT Pune27 Mar 2024AY 2014-15

Bench: Shri Satbeer Singh Godaraआयकर अपील सं. /Ita No.79/Pun/2024 "नधा"रण वष" / Assessment Year : 2014-15

For Appellant: Shri Harsh Goyal &For Respondent: Smt. Neha Deshpande
Section 139Section 142Section 143Section 143(3)Section 144Section 147Section 148

…the Assessing Officer had not recorded the assessee’s taxable income liable to have escaped assessment once he sought to verify the same. That being the case, I quote judgment of Hon’ble Jharkhand High Court in the case of Pr.CIT Vs. Maheshwari Devi (2023) 455 ITR 755 (Jhar) wherein it was held that such a reopening is not sustainable in law as under : “7. Having heard learned counsel for the parties and after going through the documents annexed with the respective affidavits and the averments made therein, it appears that the Assessing Officer had reopened the assessment of the respondent- assessee and issue…

PCIT v. Maheswari Devi (455 ITR 755) — Cited in 5 Judgments | BharatTax