Ser. Ltd. v. DCIT

232 Taxmann 702High Court2015#4566 most cited

What is Ser. Ltd. v. DCIT authority for?

Reopening of assessment beyond four years requires tangible material beyond a mere change of opinion. The Assessing Officer must have fresh tangible material to justify reopening beyond the initial assessment.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

Ser. Ltd. v. DCIT · section 147 · beyond four years · fresh tangible material · mere change of opinion · reassessment · notice u/s 148 · reasons to believe · Section 151(2)

Also reported as

159 Taxmann.com 51

Sections most often in play

Section 147Section 69CSection 10AASection 115JBSection 143(3)Section 40A(2)(b)Section 151Section 133A

Issues it is cited on

section 40a(2)(a)full and true disclosurebeyond four yearscircular tradingsection 151(2)fresh tangible materialinitial assessment yearmere change of opinionsection 10aacomputer softwaresection 144c(1)section 40a(2)(b)

Judgments citing Ser. Ltd. v. DCIT

DCIT, New Delhi vs. M/S. Dharampal Satyapal Ltd., Delhi

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 5611/DEL/2013[2004-05]Status: DisposedITAT Delhi08 Jan 2016AY 2004-05

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri R.S. Singhvi, CA and Shri Satyajeet Goel, CAFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 115JSection 132Section 143(3)Section 14ASection 264Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’: NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.5611/Del./2013 (ASSESSMENT YEAR : 2004-05) DCIT, Central Circle 4, vs. M/s. Dharampal Satyapal Ltd., New Delhi. 1711, S.P. Mukherjee Marg, Delhi – 110 006. (PAN No. AAACD0132H) ITA No.5581/Del./2013 (ASSESSMENT YEAR : 2004-05) M/s. Dharampal Satyapal Ltd., vs. DCIT, Central Circle 4, 1711, S.P. Mukherjee Marg, New Delhi. Delhi – 110 006. (PAN : AAACD0132H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi, CA and Shri Satyajeet Goel, CA REVE…

M/S. Dharampal Satyapal Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 5581/DEL/2013[2004-05]Status: DisposedITAT Delhi08 Jan 2016AY 2004-05

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri R.S. Singhvi, CA and Shri Satyajeet Goel, CAFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 115JSection 132Section 143(3)Section 14ASection 264Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’: NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.5611/Del./2013 (ASSESSMENT YEAR : 2004-05) DCIT, Central Circle 4, vs. M/s. Dharampal Satyapal Ltd., New Delhi. 1711, S.P. Mukherjee Marg, Delhi – 110 006. (PAN No. AAACD0132H) ITA No.5581/Del./2013 (ASSESSMENT YEAR : 2004-05) M/s. Dharampal Satyapal Ltd., vs. DCIT, Central Circle 4, 1711, S.P. Mukherjee Marg, New Delhi. Delhi – 110 006. (PAN : AAACD0132H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi, CA and Shri Satyajeet Goel, CA REVE…

ITO 17(2)(4), Mumbai vs. Saryubala H Shah, Mumbai

In the result, appeal of the revenue stands dismissed and Cross Objection of the assessee stands allowed

ITA 3905/MUM/2012[2004-05]Status: DisposedITAT Mumbai10 Nov 2015AY 2004-05

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Respondent: Shri Sanjay R Parikh
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 54ESection 68

…1 Hasmukh J Shah CO No. 132/Mum/2013 Mrs. Saryubala H Shah CO No. 133/Mum/2013 आयकर अपीलीय अिधकरण “एच” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI "ी अिमत शु"ला, "याियक सद"य एवं "ी रिमत कोचर, लेखा सद"य के सम" । BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No. : 3904/Mum/2012 (Assessment year: 2004-05) Income Tax Officer -17(2)(4), Vs Hasmukh J Shah, 2nd Floor, R. No. 220, 3, Choksi Villa, Piramal Chambers, 63, R A Kidwai Road, Lalbaug, Parel, Wadala, Mumbai Mumbai -400 031 अपीलाथ" (Appellant) ""यथ" (Respondent) Appellant by Shri Vijay…

ITO 17(2)(4), Mumbai vs. Hasumukh J Shah, Mumbai

In the result, appeal of the revenue stands dismissed and Cross Objection of the assessee stands allowed

ITA 3904/MUM/2012[2004-05]Status: DisposedITAT Mumbai10 Nov 2015AY 2004-05

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Respondent: Shri Sanjay R Parikh
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 54ESection 68

…1 Hasmukh J Shah CO No. 132/Mum/2013 Mrs. Saryubala H Shah CO No. 133/Mum/2013 आयकर अपीलीय अिधकरण “एच” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI "ी अिमत शु"ला, "याियक सद"य एवं "ी रिमत कोचर, लेखा सद"य के सम" । BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No. : 3904/Mum/2012 (Assessment year: 2004-05) Income Tax Officer -17(2)(4), Vs Hasmukh J Shah, 2nd Floor, R. No. 220, 3, Choksi Villa, Piramal Chambers, 63, R A Kidwai Road, Lalbaug, Parel, Wadala, Mumbai Mumbai -400 031 अपीलाथ" (Appellant) ""यथ" (Respondent) Appellant by Shri Vijay…

Golden Tobacco Ltd ( Formerly Gtc Industries Ltd), Mumbai vs. Jt CIT (OSD) 8(1), Mumbai

In the result, both the appeals are allowed, on the grounds as discussed above

ITA 5859/MUM/2012[2006-07]Status: DisposedITAT Mumbai28 Oct 2015AY 2006-07

Bench: Shri Saktijit Dey, Jm & Shri Ashwani Taneja, Am

For Appellant: Shri S.C.Gupta (AR)For Respondent: Shri Vachaspati Tripathi (DR)
Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘G ’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI Before Shri Saktijit Dey, JM and Shri Ashwani Taneja, AM ITA No.5858/Mum/2012 : Asst.Year 2005-2006 ITA No.5859/Mum/2012 : Asst.Year 2006-2007 M/s.Golden Tobacco Limited The Jt.Commissioner of Income-tax (Formerly GTC Industries Limited) (OSD) 8(1) बनाम/ Tobacco House, S.V.Road Mumbai. Vs. Vile Parle, Mumbai – 400 056. PAN : AAACG1421A. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : Shri S.C.Gupta (AR) ""यथ" क" ओर से /Respondent by : Shri Vachaspati Tripathi (DR) सुनवाई क"…

Golden Tobacco Ltd ( Formerly Gtc Industries Ltd), Mumbai vs. Jt CIT (OSD) 8(1), Mumbai

In the result, both the appeals are allowed, on the grounds as discussed above

ITA 5858/MUM/2012[2005-06]Status: DisposedITAT Mumbai28 Oct 2015AY 2005-06

Bench: Shri Saktijit Dey, Jm & Shri Ashwani Taneja, Am

For Appellant: Shri S.C.Gupta (AR)For Respondent: Shri Vachaspati Tripathi (DR)
Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘G ’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI Before Shri Saktijit Dey, JM and Shri Ashwani Taneja, AM ITA No.5858/Mum/2012 : Asst.Year 2005-2006 ITA No.5859/Mum/2012 : Asst.Year 2006-2007 M/s.Golden Tobacco Limited The Jt.Commissioner of Income-tax (Formerly GTC Industries Limited) (OSD) 8(1) बनाम/ Tobacco House, S.V.Road Mumbai. Vs. Vile Parle, Mumbai – 400 056. PAN : AAACG1421A. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : Shri S.C.Gupta (AR) ""यथ" क" ओर से /Respondent by : Shri Vachaspati Tripathi (DR) सुनवाई क"…