Ramballabh Gupta v. ACIT

288 ITR 347High Court2007#5742 most cited

What is Ramballabh Gupta v. ACIT authority for?

A prior assessment under section 153A, initiated following a search or requisition under section 132 or 132A, does not preclude the Assessing Officer from initiating reassessment proceedings under section 147/148 for the same assessment years, provided the conditions for section 147 are met.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2024.

Also referred to as

Ramballabh Gupta · ACIT · section 132 · section 132A · section 153A · section 147 · section 148 · search assessment · block assessment · reassessment proceedings · assessment years

Sections most often in play

Section 132Section 132(4)Section 132ASection 133ASection 139Section 143(2)Section 143(3)Section 147

Issues it is cited on

notice under section 148section 153asection 143(2)section 15section 148section 147personsection 14section 143(3)india

Judgments citing Ramballabh Gupta v. ACIT

DCIT Circle-10(1), New Delhi vs. Anjani Kumar Goenka, New Delhi

In the result, appeal by the Revenue is dismissed in the aforesaid manner

ITA 790/DEL/2021[2011-12]Status: DisposedITAT Delhi15 Oct 2024AY 2011-12

Bench: Shri Shamim Yahya & Shri Sudhir Kumara.Yr. : 2011-12 Dcit, Cirlce-10(1), Anjani Kumar Goenka, C.R. Building, Vs. N-86, Connaught Place, I.P. Estate, New Delhi – 1 New Delhi – 2 (Pan: Aagpg6344M) (Appellant) (Respondent) Appellant By : Sh. Amit Goel, Ca Respondent By : Mr. Javed Akhtar, Cit(Dr) Date Of Hearing : 08.10.2024 Date Of Pronouncement : 15.10.2024 Order

For Appellant: Sh. Amit Goel, CAFor Respondent: Mr. Javed Akhtar, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 6Section 69

…appellant has placed reliance on the following judicial pronouncements - 1. STATE BANK OF INDIA VERSUS DEPUTY COMMISSIONER OF INCOME- TAX 2013 (12) TMI 187 - ITAT MUMBAI 2. VASHDEV G. ADNANI VERSUS ACIT 2015 (1) TMI 1387 - ITAT MUMBAI 3. Ramballabh Gupta (MP) 288 ITR 347 4. Rajat Shubra Chatterji vs. ACIT (2016 (7) TMI 258 - ITAT DELHI) 5. Shri NAVRATTAN KOTHARI VERSUS THE ACIT2017 (12) TMI 860 - ITAT JAIPUR 6. G. KOTESWARA RAO AND OTHERS VERSUS DCIT 2015 (12) TMI 1280 - ITAT VISAKHAPATNAM 7. SRI MOTI PANJABI, HUF& Others, V ACIT, 2012 (11) TMI 1114 - ITAT PUN 6.6 On the basis of ratios laid down in the aforesa…

Sunil Kumar Agarwal (HUF), Rourkela vs. ITO Ward-1, Rourkela

In the result, appeal of the assessee stands allowed

ITA 137/CTK/2023[2015-16]Status: HeardITAT Cuttack17 Oct 2023AY 2015-16

Bench: Before Shri George Mathan, Judicialita No.137 /Ctk/2023 Assessment Year : 2015-16 Sunil Kumar (Huf) Sunil Kumar (Huf), K-3, Vs. Ito, Ward Ito, Ward-1, Rourkela Civil Township, Rourkela. Civil Township, Rourkela. Pan/Gir No. Pan/Gir No.Aakhs 0609 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue By : Shri Charan Dass : Shri Charan Dass, Sr Dr Date Of Hearing : 17/10 10/2023 Date Of Pronouncement : 17/10 17/10/2023 O R D E R

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri Charan Dass
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

…-Tax -v- SPL's Siddhartha Ltd., reported in (2012) 345 ITR 223 (Delhi), Commissioner of Income-Tax -v- Aquatic Remedies P. Ltd., reported in (2018) 406 ITR 545 (Bom) and Ramballabh Gupta -v- Assistant Commissioner of Income- Tax and others, reported in (2007) 288 ITR 347 (MP). 6. Mr. Satpathy, learned counsel for the opposite parties tried to justify the impugned notice by relying upon the averments in the counter affidavit which has been filed by the Department pursuant to the notice issued by this Court, wherein it has been stated at paragraph-9 as under: "9. That in reply to the averments in Para-8 & 8.1 and…

Mr. P. Narasimha Rao, Mangaluru vs. The Deputy Commissioner of Income-Tax, Circle-1(1) & Tps, Mangaluru

In the result, the assessee’s appeal is partly allowed

ITA 840/BANG/2022[201-13]Status: DisposedITAT Bangalore26 May 2023

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2012 – 13

For Appellant: Smt. Sheetal, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 132Section 143(1)Section 143(3)Section 147Section 148Section 44A

…ITA No.840/Bang/2022 Mr. P. Narasimha Rao, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2012 – 13 Mr. P. Narasimha Rao Shivaprasad Nagakannika Temple Road Deputy Commissioner of Derebail Konchadi Vs. Income-tax Mangaluru 575 006 Circle-1(1) & TPS Mangaluru PAN NO : AFLPR1035C APPELLANT RESPONDENT Appellant by : Smt. Sheetal, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 26.04.2023 Date of Pronouncement : 26.05.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT ME…

ACIT(Central)-1, Indore vs. Shri Raunak Maru, Indore

The appeals of the Revenue are dismissed

ITA 27/IND/2021[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 143(3)Section 148Section 153A

…proposition that the cases covered u/s 153A could not be reopened u/s 147 r.w.s. 148 fo the Act is covered in favour of the assessees by the decision of Honourable Jurisdictional High Court of Madhya Pradesh in the case of Ramvallabh Gupta V/s ACIT and Others 288 ITR 347. He also submitted that since the impugned addition in respect of transfer of land was already made in AY 2012-13 and the issue was deliberated at length not only by the Honourable ITSC but also by the Ld. LD. AO during the regular assessment proceedings u/s 153A, making addition on the same issue now in AY 2013-14 in the reassessment proceedings…

ACIT(Central)-1, Indore vs. Shri Rajul Bhargava, Indore

The appeals of the Revenue are dismissed

ITA 26/IND/2021[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 143(3)Section 148Section 153A

…proposition that the cases covered u/s 153A could not be reopened u/s 147 r.w.s. 148 fo the Act is covered in favour of the assessees by the decision of Honourable Jurisdictional High Court of Madhya Pradesh in the case of Ramvallabh Gupta V/s ACIT and Others 288 ITR 347. He also submitted that since the impugned addition in respect of transfer of land was already made in AY 2012-13 and the issue was deliberated at length not only by the Honourable ITSC but also by the Ld. LD. AO during the regular assessment proceedings u/s 153A, making addition on the same issue now in AY 2013-14 in the reassessment proceedings…

Shri Shish Pal Singh, Jalanhdhar vs. Income Tax Officer, Ward 1(4) Jalandhar

ITA 309/ASR/2017[2008-09]Status: DisposedITAT Amritsar28 Feb 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 153CSection 250(6)

…espect, the assessee placed the judgment of ITO v. Arun Kumar Kapoor 140 TTJ 0249 [2011], G. Koteswara Rao v. Dy. CIT [2015] 64 taxmann.com 159, ACIT vs Vidit Kumar Agarwal (2012) 150 TTJ 640 (Agra), P.amballabh Gupta v. 4 Shish Pal Singh v. ITO ACIT & Ors. 288 ITR 347 (M.P.) and Cargo Clearing Agency Gujrat v. JCIT, 307 ITR 1 (Guj.) 5. The Ld. Senior Departmental Representative (in brevity Sr. DR) vehemently argued in this issue he mentioned that this particular issue of additional ground was never raised before the Ld. CIT(A). The counsel also accepted the fact. The issue is raised first time before the Bench…

ACIT, New Delhi vs. M/S. Maharaji Education Trust, Ghaziabad

The appeal are dismissed

ITA 5138/DEL/2016[2007-08]Status: DisposedITAT Delhi13 Oct 2021AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Suresh Gupta, C. AFor Respondent: Ms. Paramita M. Biswas[CIT]–
Section 11Section 12ASection 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 68Section 69Section 69C

…ed u/s 153A of the act could be disturbed by invoking the provisions of Section 147 of the act or not. This issue is squarely covered against the assessee by the decision of the honourable but the progress High Court in case of Radha ballabh Gupta versus ACIT 288 ITR 347 wherein it has been held that where be on the block assessment years (six specified assessment years u/s 153A) if other conditions are satisfied, the learned assessing officer can invoke provisions of Section 147/148 of the income tax act. The learned assessing officer is only barred to issue notice u/s 148 where assessment years are covered and…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 837/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…ing the provisions to Section 147 of the Act have to be complied by the Revenue. In holding so we draw support and guidance from Shri Dilipkumar Lalwani and Others (107 Appeals) the order of Hon’ble MP High Court in case Ramballabh Gupta vs. ACIT reported in 288 ITR 347 where it was held as under: In order to decide the legality and validity of notice issued under Section 148, it is necessary to see as to whether conditions precedent provided in Section 148 are satisfied or not. Once the conditions prescribed under Section 148 are found present in the notice issued then, in that event, the notice has to be uphe…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 836/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…ing the provisions to Section 147 of the Act have to be complied by the Revenue. In holding so we draw support and guidance from Shri Dilipkumar Lalwani and Others (107 Appeals) the order of Hon’ble MP High Court in case Ramballabh Gupta vs. ACIT reported in 288 ITR 347 where it was held as under: In order to decide the legality and validity of notice issued under Section 148, it is necessary to see as to whether conditions precedent provided in Section 148 are satisfied or not. Once the conditions prescribed under Section 148 are found present in the notice issued then, in that event, the notice has to be uphe…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 834/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…ing the provisions to Section 147 of the Act have to be complied by the Revenue. In holding so we draw support and guidance from Shri Dilipkumar Lalwani and Others (107 Appeals) the order of Hon’ble MP High Court in case Ramballabh Gupta vs. ACIT reported in 288 ITR 347 where it was held as under: In order to decide the legality and validity of notice issued under Section 148, it is necessary to see as to whether conditions precedent provided in Section 148 are satisfied or not. Once the conditions prescribed under Section 148 are found present in the notice issued then, in that event, the notice has to be uphe…

DCIT, Central Circle -1(1), Ahmedabad vs. Shri Deepak Kumar Vaswani, Ahmedabad

ITA 807/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…ing the provisions to Section 147 of the Act have to be complied by the Revenue. In holding so we draw support and guidance from Shri Dilipkumar Lalwani and Others (107 Appeals) the order of Hon’ble MP High Court in case Ramballabh Gupta vs. ACIT reported in 288 ITR 347 where it was held as under: In order to decide the legality and validity of notice issued under Section 148, it is necessary to see as to whether conditions precedent provided in Section 148 are satisfied or not. Once the conditions prescribed under Section 148 are found present in the notice issued then, in that event, the notice has to be uphe…

The DCIT, Central Circle-1(1), Ahmedabad vs. Shri Ashok Sunderdas Vaswani, Ahmedabad

ITA 806/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…ing the provisions to Section 147 of the Act have to be complied by the Revenue. In holding so we draw support and guidance from Shri Dilipkumar Lalwani and Others (107 Appeals) the order of Hon’ble MP High Court in case Ramballabh Gupta vs. ACIT reported in 288 ITR 347 where it was held as under: In order to decide the legality and validity of notice issued under Section 148, it is necessary to see as to whether conditions precedent provided in Section 148 are satisfied or not. Once the conditions prescribed under Section 148 are found present in the notice issued then, in that event, the notice has to be uphe…

The DCIT, Central Circle-1(1), Ahmedabad vs. Shri Rajesh Sunderdas Vaswani, Ahmedabad

ITA 805/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…ing the provisions to Section 147 of the Act have to be complied by the Revenue. In holding so we draw support and guidance from Shri Dilipkumar Lalwani and Others (107 Appeals) the order of Hon’ble MP High Court in case Ramballabh Gupta vs. ACIT reported in 288 ITR 347 where it was held as under: In order to decide the legality and validity of notice issued under Section 148, it is necessary to see as to whether conditions precedent provided in Section 148 are satisfied or not. Once the conditions prescribed under Section 148 are found present in the notice issued then, in that event, the notice has to be uphe…

Shri Deepak Budharmal Vaswani, Ahmedabad vs. DCIT, Central Circle -1(1), Ahmedabad

ITA 461/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…ing the provisions to Section 147 of the Act have to be complied by the Revenue. In holding so we draw support and guidance from Shri Dilipkumar Lalwani and Others (107 Appeals) the order of Hon’ble MP High Court in case Ramballabh Gupta vs. ACIT reported in 288 ITR 347 where it was held as under: In order to decide the legality and validity of notice issued under Section 148, it is necessary to see as to whether conditions precedent provided in Section 148 are satisfied or not. Once the conditions prescribed under Section 148 are found present in the notice issued then, in that event, the notice has to be uphe…

Shri Rajesh Sunderdas Vaswani, Ahmedabad vs. The DCIT, Central Circle-1(1), Ahmedabad

ITA 457/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…ing the provisions to Section 147 of the Act have to be complied by the Revenue. In holding so we draw support and guidance from Shri Dilipkumar Lalwani and Others (107 Appeals) the order of Hon’ble MP High Court in case Ramballabh Gupta vs. ACIT reported in 288 ITR 347 where it was held as under: In order to decide the legality and validity of notice issued under Section 148, it is necessary to see as to whether conditions precedent provided in Section 148 are satisfied or not. Once the conditions prescribed under Section 148 are found present in the notice issued then, in that event, the notice has to be uphe…

Shri Ashok Sunderdas Vaswani, Ahmedabad vs. The DCIT, Central Circle-1(1), Ahmedabad

ITA 456/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…ing the provisions to Section 147 of the Act have to be complied by the Revenue. In holding so we draw support and guidance from Shri Dilipkumar Lalwani and Others (107 Appeals) the order of Hon’ble MP High Court in case Ramballabh Gupta vs. ACIT reported in 288 ITR 347 where it was held as under: In order to decide the legality and validity of notice issued under Section 148, it is necessary to see as to whether conditions precedent provided in Section 148 are satisfied or not. Once the conditions prescribed under Section 148 are found present in the notice issued then, in that event, the notice has to be uphe…

Abhishek Dhanotia, Indore vs. Income Tax Officer- 3(1), Indore

ITA 655/IND/2018[2010-11]Status: DisposedITAT Indore09 Sept 2020AY 2010-11

Bench: Shri Kul Bharatassessment Year: 2010-11

Section 1Section 131Section 143(3)Section 148Section 234ASection 69

…[ITA No.655/Ind/2018] [Abhishek Dhanotia ] IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2010-11 Shri Abhishek Dhanotia ITO-3(1) FH-441, Scheme No.54, Indore बनाम/ Vijay Nagar, Indore Vs. (Appellant) (Revenue) P.A. No.AJOPD1011H Appellant by Shri Girish Agrawal & Nisha Lahoti, CAs Respondent by Shri Ashish Porwal, Sr. DR Date of Hearing: 07.07.2020 Date of Pronouncement: 09.09.2020 आदेश / O R D E R This appeal by the assessee is directed against order of the Commissioner of Income Tax Appeals [CIT(A)]-I, Indore dated 10.05.2018 perta…

Batta Eshwaramma, R.R.Dist vs. Income Tax Officer, Ward-8(1), Hyderabad

In the result, all the appeals of the assessees are allowed and appeal of revenue are dismissed

ITA 1696/HYD/2017[2008-09]Status: DisposedITAT Hyderabad29 Nov 2018AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.C. DevdasFor Respondent: Date of hearing
Section 132Section 143(3)Section 147Section 148Section 153CSection 55(2)

…n ITA No. 909/Hyd/213, order dated 08/01/2014. 2. ITO Vs. Arun Kumar Kapoor, 140 TYTJ 249 (Amritsar Bench) 3. CIT Vs. Srinival Rao Hoskote, ITA Nos. 1154 & 1155/Bang/2015, dated 21/02/2018 4. Manish Maheshwar Vs. ACIT, 289 ITR 322 5. Ramballab Gupta Vs. ACIT, 288 ITR 347 6. Ld. DR relied on the orders of revenue authorities and relied on the order of Gudwill Housing Ltd. Vs. ITO, [2014] 45 Taxmann.com 144. 7. Considered the rival submissions and perused the material on record. Similar issue was dealt by the Bengaluru Bench of ITAT in the case of Shri Srinivasa Rao Hostake (supra) wherein the coordinate bench has…

Vashdev G Adnani, Mumbai vs. ACIT 19(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 2322/MUM/2014[2005-06]Status: DisposedITAT Mumbai18 May 2018AY 2005-06

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year : 2005-06 Vashdev G Adnani, Acit 19(1) G-4, Sea Crest, 2Nd Floor, Mumbai Vs. Seven Bunglows Gardens, Andheri (W), Mumbai 400 061. Pan Abapa7414M (Appellant) (Respondent)

For Appellant: Shri Prakash PanditFor Respondent: Shri Saurabh Kumar Rai
Section 143(2)Section 143(3)Section 153ASection 153BSection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI Before Shri Saktijit Dey, Judicial Member & Shri Rajesh Kumar, Accountant Member Assessment Year : 2005-06 Vashdev G Adnani, ACIT 19(1) G-4, Sea Crest, 2nd Floor, Mumbai Vs. Seven Bunglows Gardens, Andheri (W), Mumbai 400 061. PAN ABAPA7414M (Appellant) (Respondent) Appellant By : Shri Prakash Pandit Respondent By : Shri Saurabh Kumar Rai Date of Hearing :13.04.2018 Date of Pronouncement : 18.05.2018 O R D E R Per Rajesh Kumar, Accountant Member The aforesaid appeal has been filed by the assessee against the impugned order dated 31.01.2014, pa…

ACIT, Chennai vs. S & P Foundations Pvt Ltd., Chennai

In the result, Cross-objection of the assessee No

ITA 1883/CHNY/2014[2005-06]Status: DisposedITAT Chennai27 Mar 2015AY 2005-06

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. No. 1883/Mds/2014 & C.O.No.93/Mds/2014 (In Ita No.1883/Mds/2014) ("नधा"रण वष" / Assessment Year : 2005-2006)

For Appellant: Shri. G.T. Venkateswara Rao, CITFor Respondent: Shri. G. Baskar, Advocate
Section 142(1)Section 143(2)Section 147Section 148Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी च"ला नागे"" "साद, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No. 1883/Mds/2014 and C.O.No.93/Mds/2014 (in ITA No.1883/Mds/2014) ("नधा"रण वष" / Assessment Year : 2005-2006) The Assistant Commissioner of M/s. S & P Foundation Pvt. Ltd, TPL House, 2nd floor, Income Tax, Vs Central Circle –IV(2), No.3, Cenotaph Road, Chennai. Teynampet, Chennai 600 018. [PAN: AAICS 0224K] (अपीलाथ"/Appellant) (""…

Ramballabh Gupta v. ACIT (288 ITR 347) — Cited in 20 Judgments | BharatTax