How many judgments cite Premier Automobiles Ltd. v. K.S. Wadke & Ors.?

30 judgments on BharatTax cite Premier Automobiles Ltd. v. K.S. Wadke & Ors. (1 SCC 496), spanning 2011 to 2026.

Which sections of the Income Tax Act does Premier Automobiles Ltd. v. K.S. Wadke & Ors. come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 40A(3), Section 145(3), Section 690.

Premier Automobiles Ltd. v. K.S. Wadke & Ors.

1 SCC 496Reported decision1976#3845 most cited

What is Premier Automobiles Ltd. v. K.S. Wadke & Ors. authority for?

When a statute prescribes a specific manner for fulfilling an obligation, that obligation cannot be discharged in any other way. For an Assessing Officer to assume jurisdiction to reopen an assessment under sections 147 and 148 of the Income Tax Act, it is a prerequisite that the officer must have reasons to believe that income has escaped assessment.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2026.

Also referred to as

Premier Automobiles Ltd. v. K.S. Wadke & Ors. · Section 147 · Section 148 · Income Tax Act · Reopening assessment · Reasons to believe · Escapement of income · Condition precedent · Manner of performance

Sections most often in play

Section 147 Section 148 Section 143(3)Section 40A(3)Section 145(3)Section 690 Section 151 Section 1961

Issues it is cited on

section 2(40)live link full and true disclosure section 40a(3)first proviso to section 147 change of opinion material facts necessary for assessment escapement of income reason to believe section 145(3)section 40a income-tax officer

Judgments citing Premier Automobiles Ltd. v. K.S. Wadke & Ors.

Lalit Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle -1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 676/SRT/2023[2014-15]Status: DisposedITAT Surat19 Jun 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR

Section 145(3)Section 147Section 148Section 40A(3)Section 690

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. ITA No.675/SRT/2023 & 13 Other appeals Lalit Garg (HUF) & Dinesh Garg (HUF) & Other appeals Asst. Years :2011-12 to 2019-20 8 Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "perform…

Lalit Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle - 1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 675/SRT/2023[2013-14]Status: DisposedITAT Surat19 Jun 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR

Section 145(3)Section 147Section 148Section 40A(3)Section 690

Jigneshkumar Jivrajbhai Patel, Ahmedabad vs. National Faceless Assessment Centre (NFAC), Delhi Present Jurisdiction the ITO, Ward-7(2)(1), Ahmedabad

In the result, all the captioned three appeals of the assessee are hereby allowed

ITA 1624/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad20 May 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha1. आयकर अपील सं /Ita No.1622/Ahd/2024 – Asst.Year 2013-14 2. आयकर अपील सं /Ita No.1623/Ahd/2024 – Asst.Year 2015-16 3. आयकर अपील सं /Ita No.1624/Ahd/2024 – Asst.Year 2016-17

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Amit Pratap Singh, Sr.DR

Section 143(1)(a)Section 148Section 148ASection 250

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "performance cannot be forced in any other manner." Under the relevant provisions of section 147 & section 148 of the Income Tax Act, for…

Jigneshkumar Jivrajbhai Patel, Ahmedabad vs. National Faceless Assessment Centre(NFAC), Delhi Present Jurisdiction the ITO, Ward-7(2)(1), Ahmedabad

In the result, all the captioned three appeals of the assessee are hereby allowed

ITA 1623/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad20 May 2025AY 2015-16

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Amit Pratap Singh, Sr.DR

Section 143(1)(a)Section 148Section 148ASection 250

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "performance cannot be forced in any other manner." Under the relevant provisions of section 147 & section 148 of the Income Tax Act, for…

Jigneshkumar Jivrajbhai Patel, Ahmedabad vs. National Faceless Assessment Centre, Delhi Present Jurisdiction : the ITO, Ward-7(2)1), Ahmedabad

In the result, all the captioned three appeals of the assessee are hereby allowed

ITA 1622/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad20 May 2025AY 2013-14

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Amit Pratap Singh, Sr.DR

Section 143(1)(a)Section 148Section 148ASection 250

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "performance cannot be forced in any other manner." Under the relevant provisions of section 147 & section 148 of the Income Tax Act, for…

M/S. Shanker Logistices (P) Ltd., Kolkata vs. DCIT, Cir-7(1), Kolkata

The appeal of the assessee stands allowed

ITA 829/KOL/2023[2012-13]Status: DisposedITAT Kolkata08 Jul 2024AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.829/Kol/2023 Assessment Year: 2012-13 M/S Shankar Logistics (P) Ltd.….…….…............…...……………....Appellant 207, Maharshi Divendra Road, West Bengal-700007. [Pan: Aajcs8693P] Vs. Dcit, Circle-7(1), Kolkata….....…........................................…..…..... Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 10, 2024 Date Of Pronouncing The Order : July 08, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 23.06.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Agitated Against The Confirmation Of Addition Of Rs.85,98,795/- By The Ld. Cit(A) As Made By The Assessing Officer Treating The Unsecured Loans Taken By The Assessee As Bogus & Thereby Making The Addition Of The Aforesaid Amount As Unexplained Income Of The Assessee. The Assessee Apart From Challenging The Additions On Merits Has Also Contested The Validity Of The Reopening Of The Assessment.

Section 143(3)Section 147Section 148Section 250

…sion of the Hon’ble Supreme Court in the case of “Sushil Kumar Mehta v. Gobind Ram Bohra” (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon’ble Supreme Court in the cases of “Premier Automobiles Ltd. v. K.S. Wadke & Ors.”, (1976) 1 SCC 496; “Kiran Singh v. Chaman Paswan”, AIR 1954 SC 340; and “Chandrika Misir & Anr. v. Bhaiyalal”, AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, “performance cannot be forced in any other manner.” Under the relevant provisions of section 147 & section 148 of the Income Tax Act, for…

ITO, Ward-50(1), Kolkata vs. Sanat Singha Roy, Kolkata

In the result, the cross-objection of the assessee is allowed and the reopening of the assessment is hereby quashed being bad in law and the consequential additions stand deleted

ITA 624/KOL/2020[2011-12]Status: HeardITAT Kolkata03 Apr 2023AY 2011-12

Bench: Shri Sanjay Garg & Shri Rajesh Kumarassessment Year: 2011-12 Ito, Ward-50(1), Kolkata................…………………………….….…….……Appellant Vs. Sanat Singha Roy……..……………..........................……........……...…..…..Respondent Mahishpota, Post Office-Natagarh, Kolkata-700113. [Pan: Anips0738A] Appearances By: Shri Vijay Kumar, Addl. Cit, Appeared On Behalf Of The Appellant. Shri Manish Tiwari, Fca, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 29, 2023 Date Of Pronouncing The Order :April 03, 2023

Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member Assessment Year: 2011-12 ITO, Ward-50(1), Kolkata................…………………………….….…….……Appellant vs. Sanat Singha Roy……..……………..........................……........……...…..…..Respondent Mahishpota, Post Office-Natagarh, Kolkata-700113. [PAN: ANIPS0738A] Appearances by: Shri Vijay Kumar, Addl. CIT, appeared on behalf of the appellant. Shri Manish Tiwari, FCA, appeared on behalf of the Respondent. Date of concluding the hearing : March 29,…

M/S. D.J. Malpani vs. Commissioner of Central Excise, Nashik

C.A. No.-005282-005282 - 2005Supreme Court09 Apr 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 11ASection 173QSection 4

…that upon receipt was made over to charity. There is no challenge that it is in fact not voluntary. There are certificates on record by the chartered accountant that shows the Dharmada collection was credited to a separate account and donated to a 3 (1979) 1 SCC 496 Page 4 of 18 trust during the period of the show cause notices. 10. The only question that arises for decision is whether the amount included as Dharmada by a manufacturer and credited for charitable purposes is liable to be included in the assessable value of manufactured goods; the seller having merely acted as conduit between the pu…

Satish N vs. State of Karnataka

WP/30917/2016HC Karnataka10 Nov 2016

Bench: The Hon’Ble Mr. Justice Raghvendra S. Chauhan

…the issue of violation of right of privacy before this court. In order to 163 support this plea, the learned Senior Counsel has relied on the case of District Registrar and Collector, Hyderabad and Another v. Canara Bank and Others [ (2005) 1 SCC 496]. 141. Elaborating on this plea, the learned Senior Counsel has pleaded that Rule 10 (c) of the Aggregator Rules requires an Aggregator "to maintain a record in digital form of the details of the passengers who travelled in the vehicle, origin and destination of the journey and the fare collected". Moreover, "the record shall be kept op…

The Commissioner of Incometax vs. M/S V.Satayanarayana

ITTA/193/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN