How many judgments cite Sirpur Paper Mills Ltd. v. ITO?

36 judgments on BharatTax cite Sirpur Paper Mills Ltd. v. ITO (114 ITR 404), spanning 2011 to 2025.

Which sections of the Income Tax Act does Sirpur Paper Mills Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 143(3), Section 263, Section 131, Section 253(5), Section 43B, Section 44AB.

Sirpur Paper Mills Ltd. v. ITO

114 ITR 404High Court1978#3343 most cited

What is Sirpur Paper Mills Ltd. v. ITO authority for?

The Income Tax Department cannot initiate fresh reassessment proceedings based on new views on facts or new inferences simply because the law was not known or properly applied during the original assessment. Allowing such actions would lead to endless litigation.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also referred to as

Sirpur Paper Mills Ltd v ITO · 114 ITR 404 · reassessment · change of opinion · fresh litigation · new views · inference · assessing officer · quasi-judicial authority · natural justice

Sections most often in play

Section 143(3)Section 263 Section 131 Section 253(5)Section 43B Section 44AB Section 144B Section 35D

Issues it is cited on

section 263(1)malabar industrial erroneous and prejudicial section 263 section 26 section 142(1)section 11 prescribed opportunity of being heard section 143(3)india company

Judgments citing Sirpur Paper Mills Ltd. v. ITO

ACIT, CIRCLE 3, LUCKNOW, LUCKNOW vs. ANSHUMAN SINGH, LUCKNOW

In the result, the appeal of Revenue is allowed

ITA 342/LKW/2025[2017-18]Status: DisposedITAT Lucknow04 Dec 2025AY 2017-18

Section 139Section 142Section 142(1)Section 143Section 143(3)Section 144Section 147Section 148

…osla .v. ACIT (2014) 367 ITR 165 (Delhi)(HC), Delhi High Court Le Passage to India Tours and Travels P. Ltd. ...v. Addl. CIT (2014) 369 ITR 109 (Delhi)(HC), Hon'ble High Court of Andra Pradesh in the case of Sirpur Paper Mills Ltd v. Income Tax Officer [1978] 114 ITR 404 (AP).\n\nL. Further, The National Faceless Assessment Centre has not disputed the fact that the appellant is carrying on the business of Paper, Paper products and Flex paper since last many years and also the original assessment of the appellant has been completed u/s 143(3) of the Income Tax Act, 1961 wherein the financial results, records and i…

SHA PRATAPCHAND PUKHARAJ AND COMPANY ,VIJAYAPUR vs. INCOME TAX OFFICER, WARD-1 & TPS, , BIJAPUR

In the result, the appeal of the assessee is allowed

ITA 2547/BANG/2024[2017-18]Status: DisposedITAT Bangalore15 Sept 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Smt. Pratibha R., A.RFor Respondent: Sri Subramanian S., D.R

Section 253Section 253(5)Section 263

…that stale issues should not be reactivated beyond a particular stage and that lapse of time must induce repose in and set at rest judicial and quasi-judicial controversies as it must in other spheres of human activity. InSirpur Paper Mills Ltd. v. ITO [1978] 114 ITR 404 (AP) his Lordship observed as under- “The Department cannot be permitted to begin fresh litigation because of new views they entertain on facts or new versions which they present as to what should be the inference or proper inference either of the facts disclosed or the weight of the circumstances. If this is permitted, litigation would have no…

VANIGOTA SUGAR TRADING COMPANY ,VIJAPUR vs. INCOME TAX OFFICER, WARD-1 & TPS , BIJAPUR

In the result, the appeal of the assessee is allowed

ITA 2545/BANG/2024[2017-18]Status: DisposedITAT Bangalore15 Sept 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Smt. Pratibha R., A.RFor Respondent: Sri Subramanian S., D.R

Section 253(5)Section 263

…icular stage and that Vanigota Sugar Trading Company, Vijaypur Page 18 of 19 lapse of time must induce repose in and set at rest judicial and quasi- judicial controversies as it must in other spheres of human activity. In Sirpur Paper Mills Ltd. v. ITO [1978] 114 ITR 404 (AP) his Lordship observed as under- “The Department cannot be permitted to begin fresh litigation because of new views they entertain on facts or new versions which they present as to what should be the inference or proper inference either of the facts disclosed or the weight of the circumstances. If this is permitted, litigation would have no…

M/S N.A.M. EXPRESSWAY LIMITED,DELHI vs. ACIT., CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 580/HYD/2024[2018-19]Status: DisposedITAT Hyderabad28 Jan 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.580/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19) N.A.M.Expressway Ltd. Vs. Acit, Circle-5(1) Delhi Hyderabad [Pan : Aadcn3131D] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Salil Kapoor, Ms Ananya Kapoor & Shri Tarun Chanana, Ar (Through Virtual Mode) रधजस् व द्वधरध/Revenue By: Shri Shiva Sewak, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 30/10/2024 घोर्णध की तधरीख/Date Of 28/01/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.03.2019 Of The Learned Principal Commissioner Of Income Tax [Ld.Pcit], Hyderabad-4 Pertaining To A.Y.2018-19 On The Following Grounds :

For Appellant: Shri Salil KapoorFor Respondent: Shri Shiva Sewak, CIT-DR

Section 143(3)Section 263Section 37(1)Section 43B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri K.Narasimha Chary, Judicial Member आ.अपी.सं /ITA No.580/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19) N.A.M.Expressway Ltd. Vs. ACIT, Circle-5(1) Delhi Hyderabad [PAN : AADCN3131D] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Salil Kapoor, Ms Ananya Kapoor & Shri Tarun Chanana, AR (through virtual mode) रधजस् व द्वधरध/Revenue by: Shri Shiva Sewak, CIT-DR सुिवधई की तधरीख/Date of Hearing: 30/10/2024 घोर्णध की तधरीख/Date of 28/01/2025 Prono…

M/S. LARSEN & TOURBRO LTD.,,MUMBAI vs. DY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2) & 5(4), MUMBAI

In the result, appeal of the assessee is allowed

ITA 1009/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Sept 2023AY 2003-04

Bench: Aby T Vakery & Shri Amarjit Singhlarsen & Toubro Ltd Vs. Deputy Commissioner Of L&T House, N M Marg Income Tax, Circle- (5)(4), Ballard Estate, Fort Mumbai (Erstwhile Mumbai- 400001 Income Tax Officer- 2(2) Room No. 1927, 19Th Floor, Air India Building, Nariman Point, Mumbai- 400021

For Appellant: Shri J.D. Mistri & MadhurFor Respondent: Shri Sushil K. Poddar, CIT-DR

Section 143(3)Section 147Section 148Section 234BSection 250Section 35Section 80Section 801ASection 80I

…e entitled on change of opinion to commence proceeding for reassessment. Similarly, if he has raised a wrong legal inference from the facts disclosed, he will not, on that account, be competent to commence reassessment proceedings. 2. Century Enka Ltd v ITO [143 ITR 629] [Kolkata] Where the relevant materials or facts were admitted already available in the concerned original assessment proceedings and there were no new facts which came to 12 M/s. Larsent Toubro Ltd the possession of the assessing authority, the said officer could not be heard to say that the legal position was not known to him even though the re…

S KRISHNA MURTHY ,TIRUPATI vs. INCOME TAX OFFICERS ,WARD-1(2), TIRUPATI

In the result, appeal filed by the assessee is allowed

ITA 424/HYD/2021[2015-16]Status: DisposedITAT Hyderabad06 Feb 2023AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2015-16 Shri Krishna Murthy Vs. Income Tax Officer Tirupati Ward 1(2) Pan: Aozps5794Q Tirupati (Appellant) (Respondent) Assessee By: Shri Shashank Dundu,Advocate Revenue By: Shri K.E. Sunil Babu, Dr Date Of Hearing: 02/02/2023 Date Of Pronouncement: 06/02/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.12.2017 Of The Learned Pr.Cit Tirupati, Relating To A.Y.2015-16. 2. Facts Of The Case, In Brief , Are That The Assessee Is An Individual & Filed His Return Of Income On 14.02.2017 Admitting Taxable Income Of Rs.9,10,510/- & Agricultural Income At Rs.2,40,000/-. The Case Was Selected For Scrutiny To Examine “(I) Whether The Cash Deposit Has Been Made From Disclosed Sources & (Ii) Whether Investment & Income Relating To Properties Are Duly Disclosed”. Accordingly Notice U/S 143(2) Of The Act Was Issued To The Assessee In Response To Which The A.R Of The Page 1 Of 9

For Appellant: Shri Shashank Dundu,AdvocateFor Respondent: Shri K.E. Sunil Babu, DR

Section 143(2)Section 143(3)Section 263

…following decisions: i) Hon'ble Delhi High Court in the case of PCJ Securities Pvt Ltd in W.P (C) 6415/2022 dated 4.5.2022. ii) Hon'ble Bombay High Court in the case of Gabriel India Ltd (203 ITR 108) iii) Sirpur Paper Mills Ltd vs. Income Tax Officer (1978) 114 ITR 404 (AP) 7. The learned DR, on the other hand, heavily relied on the order of the learned PCIT. He submitted that the case was selected for scrutiny to verify the investment and income relating to properties, however, the Assessing Officer has not examined the same and therefore, the order passed by the Assessing Officer is erroneous as well as prej…

PRIVILEGE INDUSTRIES LTD.,MUMBAI vs. PR. CIT - 14, MUMBAI

In the result, appeal is dismissed

ITA 3317/MUM/2019[2014-15]Status: DisposedITAT Mumbai26 Jul 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Pr. Commissioner Of Income Tax– M/S Privilege Industries Ltd. 14 3Rd Floor, Dheeraj Arma, Anant Room No. 415, Vs. Kanekar Marg, 4Th Floor, Aayakar Bhavan, Bandra (E), Mumbai-400 051 Maharshi Karve Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaecs6532N

For Appellant: Mr. Nimesh Thar, ARFor Respondent: Mr. Sanjay V. Deshmukh, DR

Section 143(3)Section 14ASection 263Section 56(2)(viib)

…eady taken after enquiry. AR further relied upon the decision of the coordinate bench in case of blue Dart express Ltd versus JCIT 75 ITD 414, honourable Delhi High Court in case of associated food products 280 ITR 377, honourable Andhra Pradesh High Court in 114 ITR 404 and Hon. Bombay High Court in case of CIT versus Gopal purohit 228 CTR 582. He further submitted that the AO has held that the method of valuation of share is correct and accepted accordingly this is one of the possible view in accordance with the law and therefore he relied upon decision of honourable Supreme Court in case of Malabar industrial…

CHARHIL KUMAR SAHOO,BHUBANESWAR vs. PR.CIT, BHUBANESWAR

In the result, the appeal of the assessee is allowed

ITA 14/CTK/2021[2016-17]Status: DisposedITAT Cuttack30 Mar 2022AY 2016-17

For Appellant: Shri S.K.Sarangi, CA

Section 142(1)Section 143(3)Section 263Section 271A

…ale issues should not be reactivated beyond a particular stage and that lapse of time must induce repose in and set at rest judicial and quasi-judicial controversies as it must in other spheres of human activity." 18. In Sirpur Paper Mills Ltd. vs. ITO (1978) 114 ITR 404 (AP), it has been held that the Department cannot be permitted to begin fresh litigation because of new views they entertain on facts or new versions which they present as to what should be the inference or proper inference either on the facts disclosed or the weight of the circumstances. 19. If the obtaining factual matrix is tested on the anvil…

ACIT(CENTRAL)-1, INDORE, INDORE vs. SHRI RAUNAK MARU, INDORE

The appeals of the Revenue are dismissed

ITA 27/IND/2021[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 143(3)Section 148Section 153A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year:2013-14 ACIT (Central)-1, Shri Rajul Bhargava, Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AICPP7540A Assessment Year:2013-14 ACIT (Central)-1, Shri Raunak Maru, Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.BQDPM6420L Revenue by Shri Amit Soni, Sr.DR Assessee by Shri Ajay Tulsiyan, CA Date of Hearing: 19.01.2022 Date of Pronouncement: 21. 03.2022 आदेश / O R D E R PE…

ACIT(CENTRAL)-1,, INDORE vs. SHRI RAJUL BHARGAVA, INDORE

The appeals of the Revenue are dismissed

ITA 26/IND/2021[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 143(3)Section 148Section 153A

INCOME TAX OFFICER, (EXEMPTIONS), WARD-SURAT, SURAT vs. MONOHARLAL JAIN MEMORIAL FOUNDATION, NAVSARI

In the result, the appeal of the Revenue is dismissed

ITA 375/SRT/2019[2009-10]Status: DisposedITAT Surat28 Feb 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.375/Srt/2019 (िनधा"रणवष" / Assessment Year: (2009-10) (Virtual Court Hearing) Income Tax Officer (Exemptions), Manohar Lal Jain Memorial Room No. 105, 1St Floor, Income Foundation, Vs. Sardar Chowk, Vijalpore, Navsari- Tax Office, Anavil Business Centre, 396 445 Nr. Brts Bus Stop, Adajan, Surat- 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm 9015 D (Appellant ) (Respondent)

For Appellant: Shri Sujesh Suratwala, C.AFor Respondent: Shri H.P.Meena– CIT-DR

Section 10Section 12ASection 142(1)Section 144Section 147Section 148

…d to say that the legal position was not known to him even though the relevant facts and materials were available. Ignorance of law would be no ground or any excuse for the assessing officer concerned to reopen the assessment. [Century Enka ltd. v. ITO (1983) 143 ITR 629(Cal.)] The belief should not be arbitrary or irrational but based on relevant and material reasons. The important words under section 147 of the Act, are “has reason to believe” and these are stronger than the words “is satisfied”. The belief entertained by the Assessing officer must not be arbitrary or irrational. It must be reasonable or, in ot…

DENA BANK,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX 2, MUMBAI

In the result, appeal filed by the assesse is allowed

ITA 2159/MUM/2018[2014-15]Status: DisposedITAT Mumbai23 Jan 2020AY 2014-15

Bench: Shri G. Manjunatha & Shri Ravish Sooddena Bank Vs. Pcit-2 Room No.344, 3Rd Floor Accounts Department Dena Bank Building Aaykar Bhawan 2Nd Floor M.K.Road 17/B, Horniman Circle Mumbai-400 020 Fort, Mumbai-400 023 Pan/Gir No.Aaacd4249B Appellant) .. Respondent)

Section 115Section 143(3)Section 263Section 36(1)(vii)Section 36(1)(viia)Section 43B

…caprice of the revising authority. There must be materials available from records called for by the Commissioner.-- Parashuram Pottery Works Co. Ltd, vs. [TO 1977 CTR (SC) 32 : (1977) 106 ITR 1 (SC), Sirpur Paper Mills Ltd, vs. ITQ 1977 CTR (AP) 138 : (1978) 114 ITR 404 (AP), Dawjee Dadabhov & Co. vs. S.P. Jain & Anr. (1957) 31 ITR 872 (Cal) and Russell Properties 1M. Ltd, vs. A. Chowdhury, Addl. CIT (1977) 109 ITR 229 (Cal) relied on ." 13. The assesse also relied upon the decision of Hon'ble Delhi High Court in the case of CIT vs Sunbeam Auto Ltd (supra). The Hon'ble Delhi High Court in the said judgment held…

DINESH KUMAR GUPTA,AGRA vs. ITO, AGRA

In the result, the appeal is allowed

ITA 283/AGR/2017[2008-09]Status: DisposedITAT Agra11 Sept 2019AY 2008-09

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(1)Section 143(3)Section 147Section 148Section 40A(3)

…he ld. AR has relied on the decision of Hon’ble Supreme Court in the matter of CIT vs. Kelvinator of India, 320 ITR 561 (SC) , ICICI Bank Ltd. vs. DCIT, 268 ITR 203, CIT vs. George Williamson (Assam) Ltd., 258 ITR 126 (Gau), Sirpur Paper Mills Ltd. vs. ITO, 114 ITR 404 (AP), CIT vs. Simon Carves Ltd., 105 ITR 212 (SC) and several other legal pronouncements. 4. On the other hand, the ld. DR had submitted that the present case is not of change of opinion and was not based only on audit report and there was independent application of mind by the Assessing Officer. For this purpose he relied upon various decisi…

DABUR INVEST CORP,NEW DELHI vs. PRCIT-16, NEW DELHI

In the result, the appeals of the assessee in ITA Nos

ITA 1764/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Mar 2019AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2013-14] & [A.Y 2014-15]

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri G.C. Srivastava, Sr Adv

Section 263

…ther the CIT had correctly exercised its power under section 263 of the Act by re-opening a block assessment, had cited with approval the following passage from the judgment of the Andhra Pradesh High Court in the case of Sirpur Paper Mills Ltd. v. ITO [19781 114 ITR 404 which somewhat summed up the scope of the power under section 263 of the Income-tax Act. "As observed in Sirpur Paper Mills Ltd. v. ITO [19781 114 ITR 404 (AP) by Raghuveer, J. (as his Lordship then was), the Department cannot be permitted to begin fresh litigation because of new views they entertain on facts or new versions which they present as…

DABUR INVEST CORP,NEW DELHI vs. PRCIT-16, NEW DELHI

In the result, the appeals of the assessee in ITA Nos

ITA 1763/DEL/2018[2013-14]Status: DisposedITAT Delhi11 Mar 2019AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2013-14] & [A.Y 2014-15]

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri G.C. Srivastava, Sr Adv

Section 263

ITO, WD-41(2), KOLKATA, KOLKATA vs. M/S EPKON ASSOCIATES, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1425/KOL/2014[2005-2006]Status: DisposedITAT Kolkata30 May 2018AY 2005-2006

Bench: Shri P.M. Jagtap, Am & Mrs. Madhumita Roy, Jm] I.T.A. No. 1425/Kol/2014 Assessment Year: 2005-06 Ito, Ward 41(2), Kolkata..............................…………………………..............................Appellant 4Th Floor, Poddar Court, 18, Rabindra Sarani, Kolkata – 700 001. M/S. Epkon Associates.....................……....................................................................Respondent 10/2, Canal Circular Road, Kolkata – 700 067 [Pan: Aabfe 8374 Q] Appearances By: Shri Sallong Yaden, Addl. Cit Appearing On Behalf Of The Revenue. Shri A.K. Tibrewal, Fca Appearing On Behalf Of The Assessee Date Of Concluding The Hearing : May 23, 2018 Date Of Pronouncing The Order : May 30 , 2018 Order Per P.M. Jagtap, Am This Appeal Filed By The Revenue Is Directed Against The Order Of Ld. Cit(Appeals) – 19, Kolkata Dated 05.03.2014 & In The Solitary Ground Raised Therein, The Revenue Has Challenged The Action Of The Ld. Cit(A) In Cancelling The Assessment Made By The A.O. Under Section 143(3) / 147 Of The Income Tax Act, 1961 By Holding The Same To Be Invalid.

Section 143(3)Section 147Section 148Section 148(2)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (A), KOLKATA [Before Shri P.M. Jagtap, AM and Mrs. Madhumita Roy, JM] I.T.A. No. 1425/Kol/2014 Assessment Year: 2005-06 ITO, Ward 41(2), Kolkata..............................…………………………..............................Appellant 4th Floor, Poddar Court, 18, Rabindra Sarani, Kolkata – 700 001. M/s. Epkon Associates.....................……....................................................................Respondent 10/2, Canal Circular Road, Kolkata – 700 067 [PAN: AABFE 8374 Q] Appearances by: Shri Sallong Yaden, Addl. CIT appearing on behalf of the Revenue. Shri A.K…

SHRI THAKKER PARESH HARILAL,,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(3),, BHAVNAGAR

In the result, all the three appeal of the assessee are allowed

ITA 1378/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad18 Sept 2017AY 2009-10

Bench: Shri Mahavir Prasad & Shri, Manish Borad

For Respondent: Shri Mahesh Jiwade Sr. D.R

Section 143(1)Section 147Section 148

…ILA vs. ASSISTANT COMMISSIONER OF INCOME TAX W.P.(C) 1320/2014, C.M. NO.2744/2014 & 2745/2014, in the case of Pr. CIT-09 vs. Tupperware India P. Ltd. pronounced on 10/08/2015 and also by Hon. Andhra Pradesh High Court in Sirpur Paper Mills Ltd. vs. ITO [1978] 114 ITR 404 (AP), by Calcutta High Court in the case Century Enka Ltd. vs. ITO [1983] 143 ITR 629 (Cal.) Mumbai High Court in the case of Balkrishna Hiralal Wani, (Writ Petition NO.191/2010 etc. where it was consistently held that even in the case of intimation u/s.143(1), no notice u/s.147 can be issued in absence of fresh tangible material. vi. The ld. CIT…

SHRI THAKKER PARESH HARILAL,,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(3),, BHAVNAGAR

In the result, all the three appeal of the assessee are allowed

ITA 1376/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad18 Sept 2017AY 2006-07

Bench: Shri Mahavir Prasad & Shri, Manish Borad

For Respondent: Shri Mahesh Jiwade Sr. D.R

Section 143(1)Section 147Section 148

D.C.I.T., CIRCLE-10, KOLKATA, KOLKATA vs. M/S VATICAN COMMERCIAL LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2623/KOL/2013[2004-2005]Status: DisposedITAT Kolkata26 Jul 2017AY 2004-2005

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 115JSection 143(1)Section 143(3)Section 147Section 148Section 14A

…hange of opinion or wrong legal reference will not empower the Assessing Officer to reopen assessment- CIT v, Bhnji Lavji [l971J 79 ITR 582 (SC). Similarly, reassessment cannot be made on fresh opinion on the same facts - Sirpur Paper Mills Ltd. V. ITO [1978J 114 ITR 404 (AP) or in view of changed legal position - Maharaja Shri Umaid Mills Ltd. vs.- ITO (1962) 44 ITR 303 (Punj.). In Kamalchand v. ITO (1981) 128, ITR 290/ (l980J 4 Taxman 216 (MP), an assessment was sought to be reopened by the Assessing Officer on the ground that his predecessor-in office had committed on error in allowing certain deductions. The…

RAJASTHAN STATE MINES & MINERALS LTD.,JAIPUR vs. ACIT, JAIPUR

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 253/JPR/2015[2007-08]Status: DisposedITAT Jaipur30 May 2017AY 2007-08

…the case of CIT vs. Sahil Knit Fab 8 ITA No. 253/JP/2015 along with 13 other appeals. M/s Rajasthan State Mines & Minerals Ltd. 70 DTR 345 (HP) (HC) and also the judgment of the Hon’ble Andhra Pradesh rendered in the case of Sirpur Paper Mills Ltd. vs. ITO 114 ITR 404 (AP) (HC) to buttress the contention that the re-opening of the assessment was not justified. 4.2 We have heard the rival submissions, perused the material available on record and gone through the order of the authorities below. There is no dispute with regard to the position of law that the Assessing Officer can reopen the assessment, if he h…

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