SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi v. CIT

99 ITR 236High Court1975#8575 most cited

What is SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi v. CIT authority for?

This case is authority for the proposition that where income has escaped assessment due to the assessee's failure to disclose material facts, reassessment proceedings under Section 147 are valid.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2024.

Also referred to as

Jagarnath vs CIT · 99 ITR 236 · Section 147 · escaped assessment · failure to disclose material facts · reassessment

Sections most often in play

Section 115BBESection 145(3)Section 68Section 69A

Judgments citing SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi v. CIT

Suwalka and Suwalka Properties and Builders Pvt Ltd, Kota, Rajasthan vs. ACIT, Central Cirlce, Kota, Rajasthan

ITA 302/JPR/2024[2017-18]Status: DisposedITAT Jaipur03 Oct 2024AY 2017-18

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Sh. Anup Singh, Addl. CIT
Section 115BSection 129Section 142Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 68Section 69A

…ng Officer at all. Such is the mandate of the decisions of various high courts such as in CIT v. National Co. Ltd. [1993] 199 ITR 445 (Cal), Sait Bansilal and Rangisetti Veeranna v. CIT [1972] 83 ITR 750 (AP), Sterling Construction & Trading Co. v. ITO [1975] 99 ITR 236 (Kar) and LokenathTolaram v. CIT [1986] 24 Taxman 486/161 ITR 82 (Bom). Hence issue no 11 enlisted in para no 13 of the order is decided in favour of the assessee. In view of our decision on issue no (i), issue no (ii) does not survive and issue no (iii) is dealt with separately. In view of this we allow ground no 1,2,3,14,15 and 16 of the appeal…

M/S Ginni Goldlimited, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 673/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Apr 2021AY 2009-10

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2009-10

For Appellant: Sh. Hiren Mehta, CAFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 36(1)(iii)Section 37(1)

…cer at all. Such is the mandate of the decisions of various high courts such as in CIT vs. National Company Ltd. (1993) 199 ITR 445 (Cal), Sait Bansilal and Raggisetti Veeranna vs. CIT (1972) 83 ITR 750 (AP), Sterling Construction & Trading Co. vs. ITO (1975) 99 ITR 236 (Kar) and Lokenath Tolaram vs. CIT (1986) 50 CTR (Bom) 237 : (1986) 161 ITR 82 (Bom). Hence issue no 1 I enlisted in para no 13 of the order is decided in favour of the assessee. In view of our decision on issue no (i), issue no (ii) does not survive and issue no (iii) is dealt with separately. In view of this we allow ground no 1,2,3,14,15 and 16…

Neeraj Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

Appeals of the assessee are partly allowed

ITA 1490/DEL/2018[2015-16]Status: DisposedITAT Delhi10 Jan 2019AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, Adv, AshwaniFor Respondent: Shri S.S Rana CIT DR
Section 132Section 142(1)Section 143(3)Section 153ASection 251Section 251(1)(a)Section 68

…to the AAC to transgress his (appellate) jurisdiction.”—CIT vs. Rai Bahadur Hardutroy Motilal Chamaria (1967) 66 ITR 443 (SC) : TC7R.590 and CIT vs. Shapoorji Pallonji Mistry (1962) 44 ITR 891 (SC) : TC7R.576 relied on (Paras 7 & 8).  Sterling Vs. ITO (1975) 99 ITR 236 (Kar): The Hon‟ble Karnataka High Court held as under: “It is not open to the AAC to travel outside the record, i.e., the return made by the assessee or the assessment order of the ITO with a view to find out new sources of income and the power of enhancement under s. 31(3) of the Act is restricted to the sources of income which have been the subj…

Neeraj Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

Appeals of the assessee are partly allowed

ITA 1488/DEL/2018[2013-14]Status: DisposedITAT Delhi10 Jan 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, Adv, AshwaniFor Respondent: Shri S.S Rana CIT DR
Section 132Section 142(1)Section 143(3)Section 153ASection 251Section 251(1)(a)Section 68

…to the AAC to transgress his (appellate) jurisdiction.”—CIT vs. Rai Bahadur Hardutroy Motilal Chamaria (1967) 66 ITR 443 (SC) : TC7R.590 and CIT vs. Shapoorji Pallonji Mistry (1962) 44 ITR 891 (SC) : TC7R.576 relied on (Paras 7 & 8).  Sterling Vs. ITO (1975) 99 ITR 236 (Kar): The Hon‟ble Karnataka High Court held as under: “It is not open to the AAC to travel outside the record, i.e., the return made by the assessee or the assessment order of the ITO with a view to find out new sources of income and the power of enhancement under s. 31(3) of the Act is restricted to the sources of income which have been the subj…

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2760/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Nov 2018AY 2014-15

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…s CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1825/Del/18, 2757 & 2758/Del/18 Jubilant Chemsys Ltd. 5. 44 ITR 891 6. 66 ITR 443 7. Sneh Lata vs. CIT 61 ITR 139, 143 (1), CIT vs. Jagdish 51 ITR 266 (2), Prabhudas vs. CIT 62 ITR 621(3), CIT vs. Chaganlal 148 ITR 7 (4), Lokenath vs. CIT 161 ITR 82 (5),…

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2759/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…s CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1825/Del/18, 2757 & 2758/Del/18 Jubilant Chemsys Ltd. 5. 44 ITR 891 6. 66 ITR 443 7. Sneh Lata vs. CIT 61 ITR 139, 143 (1), CIT vs. Jagdish 51 ITR 266 (2), Prabhudas vs. CIT 62 ITR 621(3), CIT vs. Chaganlal 148 ITR 7 (4), Lokenath vs. CIT 161 ITR 82 (5),…

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2758/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…s CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1825/Del/18, 2757 & 2758/Del/18 Jubilant Chemsys Ltd. 5. 44 ITR 891 6. 66 ITR 443 7. Sneh Lata vs. CIT 61 ITR 139, 143 (1), CIT vs. Jagdish 51 ITR 266 (2), Prabhudas vs. CIT 62 ITR 621(3), CIT vs. Chaganlal 148 ITR 7 (4), Lokenath vs. CIT 161 ITR 82 (5),…

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2757/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Nov 2018AY 2012-13

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…s CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1825/Del/18, 2757 & 2758/Del/18 Jubilant Chemsys Ltd. 5. 44 ITR 891 6. 66 ITR 443 7. Sneh Lata vs. CIT 61 ITR 139, 143 (1), CIT vs. Jagdish 51 ITR 266 (2), Prabhudas vs. CIT 62 ITR 621(3), CIT vs. Chaganlal 148 ITR 7 (4), Lokenath vs. CIT 161 ITR 82 (5),…

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1825/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…s CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1825/Del/18, 2757 & 2758/Del/18 Jubilant Chemsys Ltd. 5. 44 ITR 891 6. 66 ITR 443 7. Sneh Lata vs. CIT 61 ITR 139, 143 (1), CIT vs. Jagdish 51 ITR 266 (2), Prabhudas vs. CIT 62 ITR 621(3), CIT vs. Chaganlal 148 ITR 7 (4), Lokenath vs. CIT 161 ITR 82 (5),…

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1824/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Nov 2018AY 2012-13

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…s CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1825/Del/18, 2757 & 2758/Del/18 Jubilant Chemsys Ltd. 5. 44 ITR 891 6. 66 ITR 443 7. Sneh Lata vs. CIT 61 ITR 139, 143 (1), CIT vs. Jagdish 51 ITR 266 (2), Prabhudas vs. CIT 62 ITR 621(3), CIT vs. Chaganlal 148 ITR 7 (4), Lokenath vs. CIT 161 ITR 82 (5),…

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1823/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Nov 2018AY 2014-15

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…s CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1825/Del/18, 2757 & 2758/Del/18 Jubilant Chemsys Ltd. 5. 44 ITR 891 6. 66 ITR 443 7. Sneh Lata vs. CIT 61 ITR 139, 143 (1), CIT vs. Jagdish 51 ITR 266 (2), Prabhudas vs. CIT 62 ITR 621(3), CIT vs. Chaganlal 148 ITR 7 (4), Lokenath vs. CIT 161 ITR 82 (5),…

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1822/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…s CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1825/Del/18, 2757 & 2758/Del/18 Jubilant Chemsys Ltd. 5. 44 ITR 891 6. 66 ITR 443 7. Sneh Lata vs. CIT 61 ITR 139, 143 (1), CIT vs. Jagdish 51 ITR 266 (2), Prabhudas vs. CIT 62 ITR 621(3), CIT vs. Chaganlal 148 ITR 7 (4), Lokenath vs. CIT 161 ITR 82 (5),…

Jubilant Biosys Ltd., Noida vs. JCIT, Range- 1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 7302/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Nov 2018AY 2011-12

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…s CIT 31 ITR 250; 2. Peareylal 10 ITR 239; 3. Narrondas vs. CIT 31 ITR 909 approved in CIT vs. Macmillan (SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi vs. CIT 22 ITR 502, 510; Narrondas vs. CIT 31 ITR 909; Sterling vs. ITO 99 ITR 236 ITA No.7302/Del/17, 1822&1823/Del/18, 2759 & 2760/Del/18 Jubilant Biosys Ltd. ITA No. 1824 & 1825/Del/18, 2757 & 2758/Del/18 Jubilant Chemsys Ltd. 5. 44 ITR 891 6. 66 ITR 443 7. Sneh Lata vs. CIT 61 ITR 139, 143 (1), CIT vs. Jagdish 51 ITR 266 (2), Prabhudas vs. CIT 62 ITR 621(3), CIT vs. Chaganlal 148 ITR 7 (4), Lokenath vs. CIT 161 ITR 82 (5),…

SC) 33 ITR 182 4. Jagarnath vs. CIT 2 ITC 4, CIT vs. Nawaz 6 ITR 370; Gajalakshmi v. CIT (99 ITR 236) — Cited in 13 Judgments | BharatTax