Sagar Enterprises v. ACIT

257 ITR 335High Court2002#2587 most cited

What is Sagar Enterprises v. ACIT authority for?

Reassessment proceedings under Section 147/148 are invalid if the Assessing Officer's recorded reasons for believing income has escaped assessment are based on factually incorrect premises or do not exist on record, as such reasons cannot confer jurisdiction.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2026.

Also referred to as

Sagar Enterprises v. ACIT · Section 147 · Section 148 · reopening of assessment · factually incorrect reasons · invalid jurisdiction · reasons recorded dehors the fact · income escaping assessment · application of mind · no independent enquiry · reasons not on record

Also reported as

62 Taxmann.com 66

Sections most often in play

Section 147Section 148Section 151Section 142(1)Section 143(3)Section 144Section 148ASection 144B

Issues it is cited on

sanctioning authoritywithin four yearsbeyond four yearsmaterial facts necessary for assessmentkelvinatoraccumulated profitssection 2(22)change of opinionescapement of incomedeemed dividendsection 2(22)(e)income escaping assessment

Judgments citing Sagar Enterprises v. ACIT

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 572/CHNY/2017[2012-13]Status: DisposedITAT Chennai19 Jun 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 571/CHNY/2017[2011-12]Status: DisposedITAT Chennai19 Jun 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 570/CHNY/2017[2010-11]Status: DisposedITAT Chennai19 Jun 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 569/CHNY/2017[2009-10]Status: DisposedITAT Chennai19 Jun 2017AY 2009-10

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 568/CHNY/2017[2008-09]Status: DisposedITAT Chennai19 Jun 2017AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…