Smt. Vasanthi Ramdas Pai, and Dr. Ramdas Madhava Pai v. The Income Tax Officer

470 ITR 536Reported decision2024#17975 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 144C(13)Section 147Section 148Section 148ASection 149Section 234ASection 234BSection 68

Issues it is cited on

section 148bsanction under section 151approval under section 151paper companyorder under section 148a(d)short term capital gainsspecified authorityincome escaping assessmentsection 148a(b)section 148a(d)principal commissioner of income-taxsection 148a

Judgments citing Smt. Vasanthi Ramdas Pai, and Dr. Ramdas Madhava Pai v. The Income Tax Officer

Raghavan Nambath Menon, Bengaluru vs. ITO, Ward Intl. Taxation 1(2), Bmtc Building, Koramangala, Bengaluru

In the result, I pass the following:-

ITA 278/BANG/2025[2015-16]Status: DisposedITAT Bangalore06 Feb 2026AY 2015-16

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: CA Suresh Muthukrishnan, A.RFor Respondent: Dr. Divya K.J., CIT D.R
Section 143(2)Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 68

…ce to be issued u/s 148 of the Act. By saying so, we take a guidance & support from the decision of Hon’ble Jurisdictional High Court of Karnataka in the case of Smt. Vasanthi Ramdas Pai, and Dr. Ramdas Madhava Pai v. The Income Tax Officer reported in (2024) 470 ITR 536. Thus, we are of the considered opinion that merely based on the reason to believe, the AO should not have proceeded to reopen the case of the assessee under section 147 of the Act unless the escapement has been established with concrete information. More particularly, for invoking the extended period, the AO must have in his possession books of…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 923/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh28 May 2025AY 2020-21
Section 148BSection 151

…42 or section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year: 17 g) Reference may kindly be drawn to the judgment of the Hon'ble Karnataka High Court in the case of Vasanthi Ramdas Pai reported in 470 ITR 536, wherein it has been categorically held that a conjoint reading of Sections 147 and 148 makes it unequivocally clear that escapement of income is a sine qua non for the initiation of proceedings under Section 147. The Court emphasized that the availability of information suggesting escapement of income is a mandatory precondition for issuance of…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 922/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh28 May 2025AY 2019-20
Section 148BSection 151

…142 or section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year: 17 g) Reference may kindly be drawn to the judgment of the Hon'ble Karnataka High Court in the case of Vasanthi Ramdas Pai reported in 470 ITR 536, wherein it has been categorically held that a conjoint reading of Sections 147 and 148 makes it unequivocally clear that escapement of income is a sine qua non for the initiation of proceedings under Section 147. The Court emphasized that the availability of information suggesting escapement of income is a mandatory precondition for issuance of…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 921/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh28 May 2025AY 2018-19
Section 148BSection 151

…142 or section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year: 17 g) Reference may kindly be drawn to the judgment of the Hon'ble Karnataka High Court in the case of Vasanthi Ramdas Pai reported in 470 ITR 536, wherein it has been categorically held that a conjoint reading of Sections 147 and 148 makes it unequivocally clear that escapement of income is a sine qua non for the initiation of proceedings under Section 147. The Court emphasized that the availability of information suggesting escapement of income is a mandatory precondition for issuance of…

Rosha Alloys P Limited, Amloh Road, Village Turan, Mandi Gobindgarh, Punjab vs. DCIT Central Circle 1, Ludhiana, Punjab

In the result, the appeals filed by the Revenue are dismissed,

ITA 888/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh28 May 2025AY 2018-2019
Section 148BSection 151

…on 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year: g) Reference may kindly be drawn to the judgment of the Hon'ble Karnataka High Court in the case of Vasanthi Ramdas Pai reported in 470 ITR 536, wherein it has been categorically held that a conjoint reading of Sections 147 and 148 makes it unequivocally clear that escapement of income is a sine qua non for the initiation of proceedings under Section 147. The Court emphasized that the availability of information suggesting escapement of income is a mandatory precondition for issuance of…

Smt. Vasanthi Ramdas Pai, and Dr. Ramdas Madhava Pai v. The Income Tax Officer (470 ITR 536) — Cited in 5 Judgments | BharatTax