Richards Ellis Mauritius Ltd. Vs. ADIT 208 Taxmann 322 (del) and Elam v. N. Illamathy Vs. ITO

441 ITR 207High Court2022#10630 most cited

What is Richards Ellis Mauritius Ltd. Vs. ADIT 208 Taxmann 322 (del) and Elam v. N. Illamathy Vs. ITO authority for?

Reassessment proceedings initiated under the old regime are invalid if they are sought to be applied to the new reassessment regime. Mandatory procedures prescribed for reassessment must be strictly followed, and any deviation renders the proceedings null and void.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2025.

Also referred to as

Richards Ellis Mauritius Ltd vs ADIT · Elam v N. Illamathy vs ITO · Mon Mohan Kohli vs ACIT · section 148 · reassessment regime · mandatory procedure · nullity · bad in law · change of opinion · tangible material

Sections most often in play

Section 143(3)Section 147Section 148Section 148ASection 149Section 250Section 133ASection 150

Issues it is cited on

non application of mindmere change of opinionsection 149section 148a(b)change of opiniontangible materialsection 148a(d)section 148areason to believenon-application of mindcross objectionreassessment proceedings

Judgments citing Richards Ellis Mauritius Ltd. Vs. ADIT 208 Taxmann 322 (del) and Elam v. N. Illamathy Vs. ITO

Mohit Chandak, Chennai vs. DCIT Central Circle 3(3), Chennai

The appeals of the assessee are allowed

ITA 194/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 133ASection 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद एवं माननीय अिमताभ शु'ा, लेखा सद के सम) BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17 Mohit Chandak, The Dy. Commissioner of Income 14, Chinna Thambi Street, Vs. Tax, Parrys, Chennai-600 001. Central Circle-3(3), Chennai. [PAN: AOZPM 8624D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथK की ओर से/ Appellant by : Shri D.Anand, Advocate MNथK…

Mohit Chandak, Chennai vs. DCIT Central Circle 3(3), Chennai

The appeals of the assessee are allowed

ITA 191/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 133ASection 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद एवं माननीय अिमताभ शु'ा, लेखा सद के सम) BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17 Mohit Chandak, The Dy. Commissioner of Income 14, Chinna Thambi Street, Vs. Tax, Parrys, Chennai-600 001. Central Circle-3(3), Chennai. [PAN: AOZPM 8624D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथK की ओर से/ Appellant by : Shri D.Anand, Advocate MNथK…

Ebro India Pvt.Ltd., Delhi vs. ACIT Circle-7(1), Delhi

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

…ot followed, order is nullity and bad in law. Reference may be made to the following decisions: - Turner International India (P) Ltd vs. DCIT [2017] 398 ITR 177 (Del) - PCIT vs. Headstrong Services [2021] 278 Taxman 224 (Del) - ACIT vs. Mon Mohan Kohli [2022] 441 ITR 207 (Del) Reference may also be made to the decision of the Hon’ble Delhi High Court in Haryana Acrylic Manufacturing Co. vs. CIT [2009] 308 ITR 38 (Del)on the proposition that steps/ procedure prescribed laid down must be strictly followed; any deviation would be fatal to validity of proceedings/ order [para 23 of judgement]. (c) Moreover, it is sub…

M/S Venkateswar Medicare Pvt. Ltd., ITO, Ward-2(1) vs. ITO, Ward-2(1), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 1417/KOL/2023[2016-17]Status: DisposedITAT Kolkata29 Jul 2024AY 2016-17

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

Section 119Section 143(2)Section 144BSection 147Section 148Section 148ASection 68

…ent regime, which was never the intention of the Parliament, and which is not permissible in law. vi. The aforesaid consequence would, in fact, be directly in the teeth of judgment (s) of Hon'ble Delhi High Court in the case of Mon Mohan Kohli vs. ACIT [2021] 441 ITR 207 (Del.) and Hon'ble Allahabad High Court in the case of Ashok Kumar Aggarwal vs. Union of India [2021] 439 ITR 1 (All), which were followed by this Hon'ble Court in the judgment rendered in a batch of matters titled Bagaria Properties & Investment Pvt. Ltd. Vs Union of India & Ors. [2022] 441 ITR 359 (Cal) - the aforesaid rulings have been duly af…

M/S Venkateswar Medicare Pvt. Ltd., Kolkata vs. ITO, Ward 2(1), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 1416/KOL/2023[2014-15]Status: DisposedITAT Kolkata29 Jul 2024AY 2014-15

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

Section 119Section 143(2)Section 144BSection 147Section 148Section 148ASection 68

…ent regime, which was never the intention of the Parliament, and which is not permissible in law. vi. The aforesaid consequence would, in fact, be directly in the teeth of judgment (s) of Hon'ble Delhi High Court in the case of Mon Mohan Kohli vs. ACIT [2021] 441 ITR 207 (Del.) and Hon'ble Allahabad High Court in the case of Ashok Kumar Aggarwal vs. Union of India [2021] 439 ITR 1 (All), which were followed by this Hon'ble Court in the judgment rendered in a batch of matters titled Bagaria Properties & Investment Pvt. Ltd. Vs Union of India & Ors. [2022] 441 ITR 359 (Cal) - the aforesaid rulings have been duly af…

ACIT, New Delhi vs. M/S Sahara India Financial Corp. Ltd., Lucknow

The appeals of the revenue are dismissed and the appeal of the assessee in ITA No

ITA 2358/DEL/2009[1993-94]Status: DisposedITAT Delhi16 Feb 2023AY 1993-94

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmasahara India Financial Corp Ltd, Vs. Dcit, 1-Kapoorthala Complex, Central Circle-I, Aliganj, Lucknow Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(3)Section 148Section 154Section 68

…ance in this regard has been rightly placed by the Sr. Counsel on the judgment of Hon'ble Delhi High Court in C. B. Richards Ellis Mauritius Ltd. Vs. ADIT 208 Taxmann 322 (del) and Elam Vs. N. Illamathy Vs. ITO 275 Taxman 25 (Mad) and Mon Mohan Kohli Vs. ACIT 441 ITR 207 (Del). Thus on this basis also the reopening for AY 1993-94 is bad in law, which Ld. CIT(A) failed to appreciate. 16. In the light of the aforesaid discussion the appeals of the revenue are dismissed and the appeal of the assessee in ITA No. ITA No. 2339, 2355 to 2358/Del/2009 CONo. 186 to 188/Del/2009 Sahara India Financial Corp Ltd Vs DCIT 2339…

ACIT, New Delhi vs. M/S Sahara India Financial Corp. Ltd., Lucknow

The appeals of the revenue are dismissed and the appeal of the assessee in ITA No

ITA 2357/DEL/2009[1992-93]Status: DisposedITAT Delhi16 Feb 2023AY 1992-93

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmasahara India Financial Corp Ltd, Vs. Dcit, 1-Kapoorthala Complex, Central Circle-I, Aliganj, Lucknow Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(3)Section 148Section 154Section 68

…ance in this regard has been rightly placed by the Sr. Counsel on the judgment of Hon'ble Delhi High Court in C. B. Richards Ellis Mauritius Ltd. Vs. ADIT 208 Taxmann 322 (del) and Elam Vs. N. Illamathy Vs. ITO 275 Taxman 25 (Mad) and Mon Mohan Kohli Vs. ACIT 441 ITR 207 (Del). Thus on this basis also the reopening for AY 1993-94 is bad in law, which Ld. CIT(A) failed to appreciate. 16. In the light of the aforesaid discussion the appeals of the revenue are dismissed and the appeal of the assessee in ITA No. ITA No. 2339, 2355 to 2358/Del/2009 CONo. 186 to 188/Del/2009 Sahara India Financial Corp Ltd Vs DCIT 2339…

ACIT, New Delhi vs. M/S Sahara India Financial Corp. Ltd., Lucknow

The appeals of the revenue are dismissed and the appeal of the assessee in ITA No

ITA 2356/DEL/2009[1991-92]Status: DisposedITAT Delhi16 Feb 2023AY 1991-92

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmasahara India Financial Corp Ltd, Vs. Dcit, 1-Kapoorthala Complex, Central Circle-I, Aliganj, Lucknow Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(3)Section 148Section 154Section 68

…ance in this regard has been rightly placed by the Sr. Counsel on the judgment of Hon'ble Delhi High Court in C. B. Richards Ellis Mauritius Ltd. Vs. ADIT 208 Taxmann 322 (del) and Elam Vs. N. Illamathy Vs. ITO 275 Taxman 25 (Mad) and Mon Mohan Kohli Vs. ACIT 441 ITR 207 (Del). Thus on this basis also the reopening for AY 1993-94 is bad in law, which Ld. CIT(A) failed to appreciate. 16. In the light of the aforesaid discussion the appeals of the revenue are dismissed and the appeal of the assessee in ITA No. ITA No. 2339, 2355 to 2358/Del/2009 CONo. 186 to 188/Del/2009 Sahara India Financial Corp Ltd Vs DCIT 2339…

ACIT, New Delhi vs. M/S Sahara India Financial Corp. Ltd., Lucknow

The appeals of the revenue are dismissed and the appeal of the assessee in ITA No

ITA 2355/DEL/2009[1990-91]Status: DisposedITAT Delhi16 Feb 2023AY 1990-91

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmasahara India Financial Corp Ltd, Vs. Dcit, 1-Kapoorthala Complex, Central Circle-I, Aliganj, Lucknow Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(3)Section 148Section 154Section 68

…ance in this regard has been rightly placed by the Sr. Counsel on the judgment of Hon'ble Delhi High Court in C. B. Richards Ellis Mauritius Ltd. Vs. ADIT 208 Taxmann 322 (del) and Elam Vs. N. Illamathy Vs. ITO 275 Taxman 25 (Mad) and Mon Mohan Kohli Vs. ACIT 441 ITR 207 (Del). Thus on this basis also the reopening for AY 1993-94 is bad in law, which Ld. CIT(A) failed to appreciate. 16. In the light of the aforesaid discussion the appeals of the revenue are dismissed and the appeal of the assessee in ITA No. ITA No. 2339, 2355 to 2358/Del/2009 CONo. 186 to 188/Del/2009 Sahara India Financial Corp Ltd Vs DCIT 2339…

Sahara India Financial Corp. Limited, Lucknow vs. DCIT, Lucknow

The appeals of the revenue are dismissed and the appeal of the assessee in ITA No

ITA 2339/DEL/2009[1990-91]Status: DisposedITAT Delhi16 Feb 2023AY 1990-91

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmasahara India Financial Corp Ltd, Vs. Dcit, 1-Kapoorthala Complex, Central Circle-I, Aliganj, Lucknow Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(3)Section 148Section 154Section 68

…ance in this regard has been rightly placed by the Sr. Counsel on the judgment of Hon'ble Delhi High Court in C. B. Richards Ellis Mauritius Ltd. Vs. ADIT 208 Taxmann 322 (del) and Elam Vs. N. Illamathy Vs. ITO 275 Taxman 25 (Mad) and Mon Mohan Kohli Vs. ACIT 441 ITR 207 (Del). Thus on this basis also the reopening for AY 1993-94 is bad in law, which Ld. CIT(A) failed to appreciate. 16. In the light of the aforesaid discussion the appeals of the revenue are dismissed and the appeal of the assessee in ITA No. ITA No. 2339, 2355 to 2358/Del/2009 CONo. 186 to 188/Del/2009 Sahara India Financial Corp Ltd Vs DCIT 2339…

Richards Ellis Mauritius Ltd. Vs. ADIT 208 Taxmann 322 (del) and Elam v. N. Illamathy Vs. ITO (441 ITR 207) — Cited in 10 Judgments | BharatTax