What is PCIT v. Zee Media Corporation Ltd. authority for?

Reopening an assessment is invalid if it is based solely on a change of opinion by the Assessing Officer without any new tangible material.

How many judgments cite PCIT v. Zee Media Corporation Ltd.?

16 judgments on BharatTax cite PCIT v. Zee Media Corporation Ltd. (423 ITR 304), spanning 2021 to 2026.

Which sections of the Income Tax Act does PCIT v. Zee Media Corporation Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 68, Section 69C, Section 133A.

PCIT v. Zee Media Corporation Ltd. (423 ITR 304)

DCIT, Mumbai vs. Kotak Mahindra Bank Limited, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 4819/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Jan 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Madhur Agrawal a/w ShriFor Respondent: Shri Ritesh Misra (CIT DR)

Section 142(1)Section 147Section 148Section 250Section 35D

…taxmann.com 192 (Bom.) (HC) Editorial SLP of revenue is dismissed, PCIT v. Zee Media Corporation Ltd. (2020) 270 Taxman 180 (SC) 7.2 Further reliance is placed on the Jurisdictional High Court of Mumbai in the case of PCIT v. Zee Media Corporation Ltd. (2020) 423 ITR 304 (Bom.) (HC) - Head Note is as under: 6 Kotak Mahindra Bank Limited S. 147: Reassessment - Change of opinion - No new tangible material Reassessment is held to be bad in law. [S. 148] Dismissing the appeal of the revenue the Court held that, the Tribunal correctly came to the conclusion that in the absence of any new tangible material not already…

Umbrella Hospitality Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(2), Mumbai

In the result, the ground no

ITA 1640/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Sept 2025AY 2016-17

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ajay R. Singh, Adv. & ShriFor Respondent: Shri Vivek Perampurna, (CIT-DR)

Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 250Section 68Section 69C

…e assessee’s contention. We would like to place reliance on the decision ITA Nos. 1409/Mum/2025 & Ors. (A.Y. 2013-14 to 2019-20) Umbrella Hospitality Pvt. Ltd. of the Hon'ble jurisdictional High Court in the case of PCIT vs. Zee Media Corporation Ltd. [2020] 423 ITR 304, wherein it was held that in the absence of any new tangible material the ld. AO’s action in reopening the assessment would be mere change of opinion. We also draw support from the decision of the Hon'ble jurisdictional High Court in the case of Ideal Cellular Ltd. Vs. DCIT [2008] 301 ITR 407, where the Hon'ble High Court on identical facts has h…

Umbrella Hospitality Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(2), Mumbai

In the result, the ground no

ITA 1450/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Sept 2025AY 2019-20

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ajay R. Singh, Adv. & ShriFor Respondent: Shri Vivek Perampurna, (CIT-DR)

Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 250Section 68Section 69C

…e assessee’s contention. We would like to place reliance on the decision ITA Nos. 1409/Mum/2025 & Ors. (A.Y. 2013-14 to 2019-20) Umbrella Hospitality Pvt. Ltd. of the Hon'ble jurisdictional High Court in the case of PCIT vs. Zee Media Corporation Ltd. [2020] 423 ITR 304, wherein it was held that in the absence of any new tangible material the ld. AO’s action in reopening the assessment would be mere change of opinion. We also draw support from the decision of the Hon'ble jurisdictional High Court in the case of Ideal Cellular Ltd. Vs. DCIT [2008] 301 ITR 407, where the Hon'ble High Court on identical facts has h…

Umbrella Hospitality Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(2), Mumbai

In the result, the ground no

ITA 1449/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Sept 2025AY 2018-19

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ajay R. Singh, Adv. & ShriFor Respondent: Shri Vivek Perampurna, (CIT-DR)

Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 250Section 68Section 69C

…e assessee’s contention. We would like to place reliance on the decision ITA Nos. 1409/Mum/2025 & Ors. (A.Y. 2013-14 to 2019-20) Umbrella Hospitality Pvt. Ltd. of the Hon'ble jurisdictional High Court in the case of PCIT vs. Zee Media Corporation Ltd. [2020] 423 ITR 304, wherein it was held that in the absence of any new tangible material the ld. AO’s action in reopening the assessment would be mere change of opinion. We also draw support from the decision of the Hon'ble jurisdictional High Court in the case of Ideal Cellular Ltd. Vs. DCIT [2008] 301 ITR 407, where the Hon'ble High Court on identical facts has h…

Umbrella Hospitality Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(2), Mumbai

In the result, the ground no

ITA 1448/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Sept 2025AY 2017-18

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ajay R. Singh, Adv. & ShriFor Respondent: Shri Vivek Perampurna, (CIT-DR)

Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 250Section 68Section 69C

…e assessee’s contention. We would like to place reliance on the decision ITA Nos. 1409/Mum/2025 & Ors. (A.Y. 2013-14 to 2019-20) Umbrella Hospitality Pvt. Ltd. of the Hon'ble jurisdictional High Court in the case of PCIT vs. Zee Media Corporation Ltd. [2020] 423 ITR 304, wherein it was held that in the absence of any new tangible material the ld. AO’s action in reopening the assessment would be mere change of opinion. We also draw support from the decision of the Hon'ble jurisdictional High Court in the case of Ideal Cellular Ltd. Vs. DCIT [2008] 301 ITR 407, where the Hon'ble High Court on identical facts has h…

Umbrella Hospitality Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(2), Mumbai

In the result, the ground no

ITA 1411/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Sept 2025AY 2015-16

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ajay R. Singh, Adv. & ShriFor Respondent: Shri Vivek Perampurna, (CIT-DR)

Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 250Section 68Section 69C

…e assessee’s contention. We would like to place reliance on the decision ITA Nos. 1409/Mum/2025 & Ors. (A.Y. 2013-14 to 2019-20) Umbrella Hospitality Pvt. Ltd. of the Hon'ble jurisdictional High Court in the case of PCIT vs. Zee Media Corporation Ltd. [2020] 423 ITR 304, wherein it was held that in the absence of any new tangible material the ld. AO’s action in reopening the assessment would be mere change of opinion. We also draw support from the decision of the Hon'ble jurisdictional High Court in the case of Ideal Cellular Ltd. Vs. DCIT [2008] 301 ITR 407, where the Hon'ble High Court on identical facts has h…

Umbrella Hospitality Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(2), Mumbai

In the result, the ground no

ITA 1410/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Sept 2025AY 2014-15

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ajay R. Singh, Adv. & ShriFor Respondent: Shri Vivek Perampurna, (CIT-DR)

Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 250Section 68Section 69C

…e assessee’s contention. We would like to place reliance on the decision ITA Nos. 1409/Mum/2025 & Ors. (A.Y. 2013-14 to 2019-20) Umbrella Hospitality Pvt. Ltd. of the Hon'ble jurisdictional High Court in the case of PCIT vs. Zee Media Corporation Ltd. [2020] 423 ITR 304, wherein it was held that in the absence of any new tangible material the ld. AO’s action in reopening the assessment would be mere change of opinion. We also draw support from the decision of the Hon'ble jurisdictional High Court in the case of Ideal Cellular Ltd. Vs. DCIT [2008] 301 ITR 407, where the Hon'ble High Court on identical facts has h…

Umbrella Hospitality Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(2), Mumbai

In the result, the ground no

ITA 1409/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Sept 2025AY 2013-14

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ajay R. Singh, Adv. & ShriFor Respondent: Shri Vivek Perampurna, (CIT-DR)

Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 250Section 68Section 69C

…e assessee’s contention. We would like to place reliance on the decision ITA Nos. 1409/Mum/2025 & Ors. (A.Y. 2013-14 to 2019-20) Umbrella Hospitality Pvt. Ltd. of the Hon'ble jurisdictional High Court in the case of PCIT vs. Zee Media Corporation Ltd. [2020] 423 ITR 304, wherein it was held that in the absence of any new tangible material the ld. AO’s action in reopening the assessment would be mere change of opinion. We also draw support from the decision of the Hon'ble jurisdictional High Court in the case of Ideal Cellular Ltd. Vs. DCIT [2008] 301 ITR 407, where the Hon'ble High Court on identical facts has h…