T (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT v. Jet Airways (l) Ltd.

131 DTR 332High Court2016#8730 most cited

What is T (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT v. Jet Airways (l) Ltd. authority for?

Reassessment proceedings under Section 147 cannot be initiated merely on a change of opinion, especially when an order under Section 143(3) has already been passed.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2024.

Also referred to as

CIT v. Jet Airways (l) Ltd · Section 147 · Section 143(3) · change of opinion · reassessment proceedings · income escaping assessment

Sections most often in play

Section 143(3)Section 147Section 148Section 14ASection 153ASection 234BSection 234DSection 32(1)(iia)

Issues it is cited on

section 32(1)(iia)clarificatory amendmentsection 140section 148(2)section 234dadditional depreciationkelvinatorbest judgment assessmentincome escaping assessmentsection 32(1)section 36(1)(iii)change of opinion

Judgments citing T (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT v. Jet Airways (l) Ltd.

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 791/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…T V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the ac…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

In the result, all the COs by assessee in CO

ITA 790/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…T V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the ac…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 789/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…T V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the ac…

DCIT, Central Circle-1(3), Bengaluru, Bangalore vs. Coffee Day Global Limited, Bangalore

ITA 788/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…T V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the ac…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 787/BANG/2024[2012-13]Status: DisposedITAT Bangalore23 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…T V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the ac…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

ITA 786/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…T V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the ac…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bangalore

In the result, all the COs by assessee in CO

ITA 785/BANG/2024[2020-21]Status: DisposedITAT Bangalore23 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…T V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the ac…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 784/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…T V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the ac…

Deputy Commissioner of Income-Tax, Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

In the result, all the COs by assessee in CO

ITA 783/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…T V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the ac…

DCIT, Central Circle-1(3), Bengaluru, Bangalore vs. Coffee Day Enterprises, Bengaluru

In the result, all the COs by assessee in CO

ITA 782/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…T V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the ac…

Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 781/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…T V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order UIs. 143(3) of the ac…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

ITA 780/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…T V. Adhunik Niryatlspat Ltd (2011) 63 DTR 212 (Del) (iii) Martech Peripherals (P) Ltd V. DCIT (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT V. Jet Airways (l) Ltd (2010) 331 ITR 336 (Bom) (v) CIT V. Takshila Educational Society (2016) 131 DTR 332 (Pat) (vi) CIT V. Double Dot Finance Ltd (2013) 214 Taxman 47 (Mag) (Bom) & Rahul Prakash V. ITO (2013) 217 Taxman 100 (All) (vii) CIT V. Mohmed Juned Dadani (2013) 214 Taxman 38 (Guj) (viii) CIT V. Living Media India Ltd (2013) 359 ITR 106 (Del) (ix) 4. The learned Assessing Officer erred in ignoring the fact that, an order Uls. 143(3) of the ac…

T (2017) 81 Taxmann.com 73 (Madras)/(2017)394 ITR 733 (Madras) (iv) CIT v. Jet Airways (l) Ltd. (131 DTR 332) — Cited in 12 Judgments | BharatTax