Sheo Nath Singh v. AAC

82 ITR 147Supreme Court of India1971#793 most cited

What is Sheo Nath Singh v. AAC authority for?

To initiate reassessment under Section 147/148, the Income Tax Officer must have an honest and reasonable 'reason to believe' that income has escaped assessment, based on cogent grounds and not mere suspicion. Reassessment is invalid if based only on a lack of analysis during the original assessment without new material.

129

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2012 to 2026.

Also referred to as

Sheo Nath Singh v. AAC · 82 ITR 147 · Section 147 · Section 148 · reason to believe · income escaping assessment · reopening of assessment · mere suspicion · cogent grounds · lack of analysis · reassessment validity · mechanical approval

Sections most often in play

Section 147Section 148Section 139(1)Section 133ASection 143(3)Section 151Section 131Section 144

Issues it is cited on

live linkthird party informationsection 148(2)jdasection 158bcreason to believeescapement of incomekelvinatorinterest u/s 234aincome escaping assessmentreopening of assessmentchange of opinion

Judgments citing Sheo Nath Singh v. AAC

Asha Sharma, Jaipur vs. ITO, Ward-2(3), Jaipur

ITA 22/JPR/2021[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBkSM+ deys'kt;arHkkbZ]ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1279/JP/2019 fu/kZkj.ko"kZ@AssessmentYear: 2009-10. cuke Shri Kailash Chand Gehlot, Income Tax Officer, Vs. 457, Ajmer Road, Rajni Vihar, Ward 5(3), Heerapura Power House, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. ACSPG 2298 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 08/JP/2020 fu/kZkj.ko"kZ@AssessmentYear: 2009-…

Shri Suresh Kumar Chawla, Jaipur vs. ITO, Ward -6(3), Jaipur

ITA 8/JPR/2020[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBkSM+ deys'kt;arHkkbZ]ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1279/JP/2019 fu/kZkj.ko"kZ@AssessmentYear: 2009-10. cuke Shri Kailash Chand Gehlot, Income Tax Officer, Vs. 457, Ajmer Road, Rajni Vihar, Ward 5(3), Heerapura Power House, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. ACSPG 2298 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 08/JP/2020 fu/kZkj.ko"kZ@AssessmentYear: 2009-…

Shri Bhagwati Prasad Sharma, Dausa vs. Income Tax Officer, Ward, Dausa

ITA 27/JPR/2019[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBkSM+ deys'kt;arHkkbZ]ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1279/JP/2019 fu/kZkj.ko"kZ@AssessmentYear: 2009-10. cuke Shri Kailash Chand Gehlot, Income Tax Officer, Vs. 457, Ajmer Road, Rajni Vihar, Ward 5(3), Heerapura Power House, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. ACSPG 2298 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 08/JP/2020 fu/kZkj.ko"kZ@AssessmentYear: 2009-…

Smt. Saroj Dhaka, Jaipur vs. ITO, Ward-6(3), Jaipur

ITA 1345/JPR/2019[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBkSM+ deys'kt;arHkkbZ]ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1279/JP/2019 fu/kZkj.ko"kZ@AssessmentYear: 2009-10. cuke Shri Kailash Chand Gehlot, Income Tax Officer, Vs. 457, Ajmer Road, Rajni Vihar, Ward 5(3), Heerapura Power House, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. ACSPG 2298 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 08/JP/2020 fu/kZkj.ko"kZ@AssessmentYear: 2009-…

Shri Kailash Chand Gehlot, Jaipur vs. ITO, Ward-5(3) Jaipur

ITA 1279/JPR/2019[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBkSM+ deys'kt;arHkkbZ]ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1279/JP/2019 fu/kZkj.ko"kZ@AssessmentYear: 2009-10. cuke Shri Kailash Chand Gehlot, Income Tax Officer, Vs. 457, Ajmer Road, Rajni Vihar, Ward 5(3), Heerapura Power House, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. ACSPG 2298 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 08/JP/2020 fu/kZkj.ko"kZ@AssessmentYear: 2009-…

Shri Shrinivas Tripathi, Ajmer vs. Income Tax Officer, Ajmer

ITA 471/JPR/2018[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBkSM+ deys'kt;arHkkbZ]ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1279/JP/2019 fu/kZkj.ko"kZ@AssessmentYear: 2009-10. cuke Shri Kailash Chand Gehlot, Income Tax Officer, Vs. 457, Ajmer Road, Rajni Vihar, Ward 5(3), Heerapura Power House, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. ACSPG 2298 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 08/JP/2020 fu/kZkj.ko"kZ@AssessmentYear: 2009-…

Shri Arvind Kumar Sengwa, Ajmer vs. Income Tax Officer, Ward-2-1, Ajmer

ITA 1123/JPR/2018[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBkSM+ deys'kt;arHkkbZ]ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1279/JP/2019 fu/kZkj.ko"kZ@AssessmentYear: 2009-10. cuke Shri Kailash Chand Gehlot, Income Tax Officer, Vs. 457, Ajmer Road, Rajni Vihar, Ward 5(3), Heerapura Power House, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. ACSPG 2298 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 08/JP/2020 fu/kZkj.ko"kZ@AssessmentYear: 2009-…

Pradeep Kumar, Jhujhunu vs. ITO Ward -2, Jhujhunu

In the result, appeal of the assessee is allowed

ITA 370/JPR/2022[2011-12]Status: DisposedITAT Jaipur11 Jan 2023AY 2011-12

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Sharwan Kumar Gupta, AdvocateFor Respondent: Ms Monisha Choudhary (JCIT)
Section 142(1)Section 143(3)Section 147Section 148Section 234A

…on. There must be reason to induce the belief. The Court can always examine this aspect though the declaration or sufficiency of the reasons for the belief cannot be 15 Shri Pradeep Kumar, Jhunjhunu. investigated by the Court (Sheo Nath Singh v. AAC, (1971) 82 ITR 147 (SC). In the case of Mukesh Modi & Ors. vs. DCIT 366 ITR 418 (Raj) held that Evasion of tax was menace to society but Assessee contributing to the exchequer in form of tax could not be allowed to suffer on mere pretence that it had evaded payment of tax. Rowing and fishing enquiry in hands of AO on mere suspicion or change of opinion could not s…

M/S Sakaar Commercial (P) Ltd., Howrah vs. I.T.O., Ward-13(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2184/KOL/2019[2011-12]Status: DisposedITAT Kolkata21 Dec 2022AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 137Section 147Section 148Section 148(2)

…ed by the AO, the reopening is bad in law and so is the consequent order. In defense of his arguments the Ld. A.R relied on the decision of Hon’ble Supreme Court in the case Sheo Nath Singh vs. Appellate Assistant Commissioner of Income Tax reported in [1971] 82 ITR 147 (SC) and also the decision of Co-ordinate Bench of Gauhati in the case of MLB Commercial Pvt. Ltd. vs. ITO in ITA No. 459/Gau/2019 for AY 2011-12 dated 19.03.2021. The Ld. A.R submitted that in both the above decisions, the issue has been decided in favour of the assessee on the ground of reopening where the AO has not recorded any satisfaction as…

Shri.J M Vrushabendraiah, Hospet vs. Assistant Commissioner of Income Tax Circle-1, Bellary

The appeal of the assessee is partly allowed

ITA 299/BANG/2019[2010-11]Status: DisposedITAT Bangalore20 Jul 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Narayana K.R., D.R
Section 147Section 148Section 153CSection 250

…x Court in the case of Indian Oil Corporation Vs. Income Tax Officer, reported in 159 ITR 956 has held as under: “reason to believe is not the same thing as reason to suspect. The Apex court reiterated its view expressed in the case of Sheo Nath Singh v AAC, 82 ITR 147”. p. The Hon’ble Supreme Court in Ganga Saran and Sons Pvt Ltd vs ITO and Others [130 ITR 1] has reiterated that : “It is well settled as a result of several decisions of this court that two distinct conditions must be satisfied before the Income- tax Officer can assume jurisdiction to issue notice under s. 147(a). First, he must have reason to b…

Assistant Commissioner of Income Tax, Central Circle- 1(2), Bangalore vs. Mr. M R Seetharam, Bangalore

In the result, the appeal filed by the revenue stands allowed as indicated hereinabove

ITA 256/BANG/2020[2007-08]Status: DisposedITAT Bangalore31 May 2022AY 2007-08
For Respondent: Shri Naginchand Khincha
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151Section 153Section 153A

…at, the belief must be that of an honest and reasonable person based upon reasonable grounds and that the ITO may act on direct or circumstantial evidence but not on mere suspicion, gossip or rumour as held in case of Sheo Nath Singh v. AAC reported in [1971] 82 ITR 147 by Hon’ble Supreme Court. The Ld.AR pointed out that, the expression ‘reason to believe’ occurring in section 147 does not mean a purely subjective satisfaction on the part of the ITO, but the reasons to believe must have a rational connection or relevant bearing to the formation of the belief as held in case of ITO/WTO v. Nawab Mir Barkat Ali Kha…

Smt. Meenakshi Prakash Jadhav, Mumbai vs. ITO 21 (2)(3), Mumbai

Accordingly ground No. 5 raised by the assessee is allowed

ITA 303/MUM/2020[2010-11]Status: DisposedITAT Mumbai12 Oct 2021AY 2010-11

Bench: Shri S. Rifaur Rahman () & Shri Ravish Sood () Assessment Year: 2010-11 Smt. Meenakshi Prakash Jadhav, Income Tax Officer-21(2)(3), 175, 5Th Floor, 845, Shivneri Vs. Room No. 105, 1St Floor, Piramal Building, B.J. Marg, Byculla West, Chambers Lalbaug, Parel, Mumbai-400011. Mumbai-400012. Pan No. Acspj 3509 K Appellant Respondent Assessee By : Mr. Devendra Jain, Ar Revenue By : Mr. Sanjay J. Sethi, Dr Date Of Hearing : 12/08/2021 Date Of Pronouncement : 12/10/2021

For Appellant: Mr. Devendra Jain, ARFor Respondent: Mr. Sanjay J. Sethi, DR
Section 133ASection 143(3)Section 147Section 148

…a Dass & Brothers [1981] 131 ITR 571 (Del); iv. CIT v SFIL Stock Broking Ltd. [2010] 325 ITR 285 (Del); and v. Signature Hotels P. Ltd. V ITO (2011] 338 ITR 51 (Del). Further, Supreme Court in case of Sheo Nath Singh v Appellate Assistant Commissioner [1971] 82 ITR 147 (SC), held that reopening of assessment can be done on the basis of direct or circumstantial evidence but not on mere suspicion, gossip or rumour.” CIT(A) order “4.2.1 The Ground of appeal nos. 3 & 4 relates to the addition of Rs.10,00,000/- made by the AO on basis of information received from DCIT Central Circle. I have carefully considered th…

Sunita Madhok, Bangalore vs. The Assistant Commissioner of Income Tax Circle-1(2)(1), Bangalore

In the result, the appeals by the assessee are partly allowed

ITA 555/BANG/2018[2007-08]Status: DisposedITAT Bangalore11 Oct 2021AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H.N. Khincha, CAFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 234BSection 69

…believe’ as judicially interpreted by various courts. So the initiation of proceedings u/s 147 is bad in law. Reliance was placed on CIT v. Lalit Kumar Bardia, 84 taxman.com 212. The Hon’ble Supreme Court in Sheo Nath Singh v. Appellate 48. Asstt. CIT [1971] 82 ITR 147 (SC) observed as under:- "There can be no manner of doubt that the words "reason to believe" suggest that the belief must be that of an honest and reasonable person based upon reasonable grounds and that the Income-tax Officer may act on direct or circumstances evidence but not on mere suspicion, gossip or rumour. The Income-tax Officer would be a…

Sunita Madhok, Bangalore vs. The Assistant Commissioner of Income Tax Circle-1(2)(1), Bangalore

In the result, the appeals by the assessee are partly allowed

ITA 554/BANG/2018[2006-07]Status: DisposedITAT Bangalore11 Oct 2021AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H.N. Khincha, CAFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 234BSection 69

…believe’ as judicially interpreted by various courts. So the initiation of proceedings u/s 147 is bad in law. Reliance was placed on CIT v. Lalit Kumar Bardia, 84 taxman.com 212. The Hon’ble Supreme Court in Sheo Nath Singh v. Appellate 48. Asstt. CIT [1971] 82 ITR 147 (SC) observed as under:- "There can be no manner of doubt that the words "reason to believe" suggest that the belief must be that of an honest and reasonable person based upon reasonable grounds and that the Income-tax Officer may act on direct or circumstances evidence but not on mere suspicion, gossip or rumour. The Income-tax Officer would be a…

Madan Mohan Tiwari, New Delhi vs. ITO, Ward- 29(3), New Delhi

In the result, the appeal of the assessee is stands

ITA 6925/DEL/2018[2008-09]Status: DisposedITAT Delhi06 Oct 2021AY 2008-09

Bench: Shri R.K.Panda & Shri Sanjay Gargassessment Year : 2008-09 Madan Mohan Tiwari, Vs Income Tax Officer, J-145, Kalkaji, Ward-29(3), New Delhi-110019 Room No.1015, 10Th Floor, Block-E2, Dr. S.P. Mukharjee Civic Centre, Minto Road, New Delhi-110002 Pan-Aeqpt1251F Appellant Respondent

Section 147

…material or relevant to the belief required by the section. The Court can always examine this aspect though the declaration or sufficiency of the reasons for the belief cannot be investigated by the Court, (Sheo Nath Singh v. ACIT Central, Calcutta - [(1971) 82 ITR 147 (SC)]  Belief’ in Good faith and not pretence The word "reason to believe’ means that a. reasonable man, under the circumstances, would form a belief which will impel him to take action under the law. The formation of opinion has to be in good faith and not on mere pretence. Ajit Jain v. Union of India and Others [(2000) 242 ITR 302 (Delhi)] …

Income Tax Officer, Ward - 3(2)(3), Bangalore vs. Sri Made Gowda Thibbe Gowda, Bangalore

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

ITA 910/BANG/2019[2008-09]Status: DisposedITAT Bangalore29 Sept 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri H. Guruswamy, ITP & Shri Ravi Kiran, CAFor Respondent: Shri Priyadarshi Mishra, Jt. CIT(DR)(ITAT), Bengaluru
Section 131Section 148

…ent case, it is established that the AO did not have any ‘reason to believe’ as judicially interpreted by various courts. So the initiation of proceedings u/s 147 is bad in law. The Hon’ble Supreme Court in Sheo Nath Singh v. Appellate 22. Asstt. CIT [1971] 82 ITR 147 (SC) observed as under:- "There can be no manner of doubt that the words "reason to believe" suggest that the belief must be that of an honest and reasonable person based upon reasonable grounds and that the Income-tax Officer may act on direct or circumstances evidence but not on mere suspicion, gossip or rumour. The Income-tax Officer would be…

M/S. Bansiwala Iron & Steel Rolling Mills, Jaipur vs. DCIT, Circle-3, Jaipur

In the result, this appeal of the assessee is allowed

ITA 1388/JPR/2019[2008-09]Status: DisposedITAT Jaipur15 Sept 2021AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1388/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 Cuke M/S Bansiwala Iron & Steel Rolling Mills, D.C.I.T., 2Nd Floor, Somani Building, S.C. Link Vs. Circle-3, Road, Loha Mandi, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aadfb 2375 A Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Mahendra Gargieya & Shri Dewang Gargieya (Advs) Jktlo Dh Vksj Ls@ Revenue By: Shri Rajendra Singh (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/09/2021 Vkns'K@ Order

For Appellant: Shri Mahendra Gargieya &For Respondent: Shri Rajendra Singh (CIT-DR)
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 69

…xist or is not material or relevant to the belief required by the provision of law. The Court can always examine this aspect though the declaration or sufficiency of the reasons for the belief cannot be investigated by the Court Sheo Nath Singh v/s AAC (1971) 82 ITR 147 (SC). 2.4 On the facts it is proved that above judicial guideline has not been followed by the AO in this case, if the following facts, which were undisputedly available on record, on the date of recording of the reasons, are considered. 7 ITA 1388/JP/2019 _ M/s Bansiwala Iron & Steel Rolling Vs DCIT 3. Complete non application of mind- Borrowed…

Shri Satya Narayan Bairwa, Jaipur vs. Income Tax Officer, Ward-2(4), Jaipur

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

ITA 869/JPR/2018[2009-10]Status: DisposedITAT Jaipur15 Sept 2021AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 867 & 869/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Years :2008-09 & 2009-10 Cuke Shri Satya Narayan Bairwa, I.T.O., Vs. 97/77, Shipra Path, Ward-2(4), Mansarovar, Jaipur (Raj). Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Ahppb 0077 J Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 20/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/09/2021 Vkns'K@ Order

For Appellant: Shri Shravan Kumar Gupta (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 147Section 151Section 234ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 867 & 869/JP/2018 fu/kZkj.k o"kZ@Assessment Years :2008-09 & 2009-10 cuke Shri Satya Narayan Bairwa, I.T.O., Vs. 97/77, Shipra Path, Ward-2(4), Mansarovar, Jaipur (Raj). Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHPPB 0077 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shravan Kumar Gupta (Adv.) jktLo dh vksj…

Shri Satya Narayan Bairwa, Jaipur vs. Income Tax Officer, Ward-2(4), Jaipur

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

ITA 867/JPR/2018[2008-09]Status: DisposedITAT Jaipur15 Sept 2021AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 867 & 869/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Years :2008-09 & 2009-10 Cuke Shri Satya Narayan Bairwa, I.T.O., Vs. 97/77, Shipra Path, Ward-2(4), Mansarovar, Jaipur (Raj). Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Ahppb 0077 J Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 20/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/09/2021 Vkns'K@ Order

For Appellant: Shri Shravan Kumar Gupta (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 147Section 151Section 234ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 867 & 869/JP/2018 fu/kZkj.k o"kZ@Assessment Years :2008-09 & 2009-10 cuke Shri Satya Narayan Bairwa, I.T.O., Vs. 97/77, Shipra Path, Ward-2(4), Mansarovar, Jaipur (Raj). Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHPPB 0077 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shravan Kumar Gupta (Adv.) jktLo dh vksj…

Mesers Supertech Forgings(India) Pvt.Ltd., Jalandhar vs. Deputy Commissioner of Income Tax, Circle IV, Jalandhar

In the result, the appeal of the Assessee is allowed

ITA 563/ASR/2018[2010-11]Status: DisposedITAT Amritsar02 Aug 2021AY 2010-11
Section 143(3)Section 147

…eld, yes - Whether, thus, High court was not in error in holding that said material could not have led to formation of belief that income of assessee had material facts - Held, yes Further reliance is being placed upon the case of SheoNath Singh v. AAC (1971) 82 ITR 147 in which it has been stated that an assessment cannot be re-opened on the basis of mere suspicion. And as sales tax department themselves listed such dealer as suspicious dealer and not confirmed hawala dealer therefore, proceeding based solely on the basis of information from Sale Tax department cannot be the VII. NO CROSS EXAMINATION ALLOWED It…