PCIT v. Manzel Dinesh Kumar Shah

101 Taxmann.com 259Supreme Court of India2019#4592 most cited

What is PCIT v. Manzel Dinesh Kumar Shah authority for?

An Assessing Officer must have a reason to believe, not just a suspicion, that income has escaped assessment to initiate reassessment proceedings under Section 148.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

Manzel Dinesh Kumar Shah · Section 148 · reason to believe · escapement of income · tangible material · borrowed satisfaction · reassessment proceedings · assessing officer

Sections most often in play

Section 147Section 148Section 250Section 143(3)Section 151Section 142(1)Section 143(1)Section 144

Issues it is cited on

material facts necessary for assessmentsection 80hsection 148(2)section 2(14)section 80hhcsection 151(2)section 80hhborrowed satisfactionlive linktangible materialreason to believeescapement of income

Judgments citing PCIT v. Manzel Dinesh Kumar Shah

Income Tax Officer 12(3)(3), Mumbai vs. Manhattan Impex Private Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 639/MUM/2018[2008-09]Status: DisposedITAT Mumbai08 Mar 2021AY 2008-09

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale: A.Y : 2008-09

For Appellant: Shri Gaurav Kabra, A.RFor Respondent: Shri Sajit V. Nair, D.R
Section 141Section 143(3)Section 147Section 148Section 148(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER : A.Y : 2008-09 Income Tax Officer – 12(3)(3), Vs. M/s. Manhattan Impex Pvt. Ltd., Room No.224, 2nd Floor, G-7, Unique House, Aayakar Bhavan, Cardinal Gracious Road, M. K. Road, Chakala, Mumbai – 400 020 Andheri East, Mumbai – 400 099 PAN : AAECM6220F (Appellant) (Respondent) Appellant by : Shri Gaurav Kabra, A.R. Respondent by : Shri Sajit V. Nair, D.R. Date of Hearing : 19/01/2021 Date of Pronouncement : 08/03/2021 O R D E R PER RAJESH KUMAR, AM : This app…

Shri Sujay Pankajbhai Shah, Ahmedabad vs. The Asstt. Commissioner of Income Tax, OSD Circle-10, Ahmedabad

In the result, the assessee succeeds on legal ground towards validity of jurisdiction under section 147 of the Act

ITA 1138/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2009-10

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Royआयकर अपील सं./I.T.A. No. 1138/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

For Respondent: Shri Shaurya S. Shukla
Section 147Section 148(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD (Convened Through Virtual Court) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1138/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2009-10) Shri Sujay Pankajbhai Asst. commissioner of बनाम/ Shah Income Tax (OSD) Vs. 3/4, Sweet Home Society, Circle – 10, Nr. Shreyas Foundation, Ahmedabad Ambawadi, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AGSPS6448Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Jaimin Shah, A.R. अपीलाथ" ओर स…

Mrs. Renu Tikamdas Tharani, Mumbai vs. DCIT (It)-4(2)(1), Mumbai

ITA 2333/MUM/2018[2006-07]Status: DisposedITAT Mumbai16 Jul 2020AY 2006-07
Section 127Section 143(3)Section 147Section 148

…ITA No. 2333/Mum/2018 Assessment year: 2006-07 Page 1 of 55 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI „I‟ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Amarjit Singh (Judicial Member)] Assessment year: 2006-07 Renu T Tharani ……………….………Appellant 1, Prabhat Building, 28, ‘B’ Road Churchgate, Mumbai 400 020 [PAN: AAXPT 4838 Q] Vs Dy Commissioner of Income Tax International Taxation Circle 4(2)(1), Mumbai ……………………Respondent Appearances by Ved Jain and Mukesh Advani for the appellant Avaneesh Tiwari for the respondent Date of concluding the hearing: : January 28,2020 Date of pronouncement : July 16 ,202…

Im.Media Pvt. Ltd. (Now Known As M/S.Saraswathi Media Pvt. Ltd.), Mumbai vs. ACIT Circle 16(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2907/MUM/2018[2007-08]Status: DisposedITAT Mumbai05 Mar 2020AY 2007-08

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri Awungshi Limson, D.R
Section 143(1)Section 147Section 148Section 148(2)Section 234BSection 234CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2007-08 Assessment Year: 2008-09 M/s. IM Media Pvt. ACIT Circle 16(1), Ltd. (Now known as Aayakar Bhavan, M/s. Saraswathi M.K. Road, Media Pvt. Ltd.), Vs. Mumbai - 400020 411, Embassy Centre, Nariman Point, Mumbai – 400 021 PAN: AABCI 6694L (Appellant) (Respondent) Present for: Assessee by : Shri Vijay Mehta, A.R. Shri Anuj Kisnadwala, A.R. Revenue by : Shri Awungshi Limson, D.R. Date of Hearing : 11.12.2019 Date of Pronouncement : 05.03.2020 O…

Dhanvidhya Impex Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(4), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 970/AHD/2017[2005-06]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2005-06

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.970/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2005-06 Dhanvidhya Impex P.Ltd. Vs. Ito, Ward-1(4) F/2, Tushar Centre Ahmedabad. Statdium Circle Navrangpura Ahmedabad 380 009. Pan : Aaacd 7729 E

For Appellant: Shri A.L. Thakkar, ARFor Respondent: Richa Rastogi, Sr.DSR
Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘B’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.970/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2005-06 Dhanvidhya Impex P.Ltd. Vs. ITO, Ward-1(4) F/2, Tushar Centre Ahmedabad. Statdium Circle Navrangpura Ahmedabad 380 009. PAN : AAACD 7729 E अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri A.L. Thakkar, AR Revenue by : Richa Rastogi, Sr.DSR सुनवाई क" तार"ख/Date of Hearing : 04/04/2019 घोषणा क" तार"ख /Date of Pronouncement: 30/04/2019 आदेश/O…