Tanmac India v. DCIT

78 Taxmann.com 155High Court2017#3292 most cited

What is Tanmac India v. DCIT authority for?

Reassessment proceedings are not justified if initiated based on material already on record, as this constitutes a mere change of opinion and not the discovery of fresh tangible material.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Tanmac India v. DCIT · 78 Taxmann.com 155 · reassessment · section 147 · section 148 · fresh tangible material · change of opinion · Kelvinator India · income escaping assessment

Sections most often in play

Section 147Section 148Section 143(3)Section 143(1)Section 143(2)Section 151Section 11Section 12AA

Issues it is cited on

fresh tangible materialkelvinatorbeyond four yearsmere change of opinionchange of opiniontangible materiallive linkescapement of incomereason to believereopening of assessmentsection 143(1)(a)income escaping assessment

Judgments citing Tanmac India v. DCIT

Sri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1016/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी र$मत कोचर, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 "नधा"रण वष" /Assessment Year: 2001-02 v. Shri K. Srikanth, The Asst. Commissioner of C/o. Shri S.Sridhar, Advocate Income Tax, New No.14, Old No.82, Flat No.5, Company Circle-II(4), 1st Avenue, Indira Nagar, Adyar, Chennai. Chennai-600 020. [PAN: AAFPS 6375 K] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपी…

Sri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1015/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी र$मत कोचर, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 "नधा"रण वष" /Assessment Year: 2001-02 v. Shri K. Srikanth, The Asst. Commissioner of C/o. Shri S.Sridhar, Advocate Income Tax, New No.14, Old No.82, Flat No.5, Company Circle-II(4), 1st Avenue, Indira Nagar, Adyar, Chennai. Chennai-600 020. [PAN: AAFPS 6375 K] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपी…

Shri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 307/CHNY/2010[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी र$मत कोचर, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 "नधा"रण वष" /Assessment Year: 2001-02 v. Shri K. Srikanth, The Asst. Commissioner of C/o. Shri S.Sridhar, Advocate Income Tax, New No.14, Old No.82, Flat No.5, Company Circle-II(4), 1st Avenue, Indira Nagar, Adyar, Chennai. Chennai-600 020. [PAN: AAFPS 6375 K] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपी…

M/S. Spr & RG Constructions P. Ltd., Chennai vs. ACIT, Corporate Circle - 6 (2), Chennai

In the result, the appeal of the assessee is allowed

ITA 2334/CHNY/2019[2013-14]Status: DisposedITAT Chennai25 Feb 2020AY 2013-14

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita No.2334/Chny/2019 "नधा"रण वष" /Assessment Year: 2013-14

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 25.02.2020
Section 143(2)Section 143(3)Section 147Section 32Section 35D

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर "संह, उपा"य" एवं "ी एम बाला गणेश, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2334/Chny/2019 "नधा"रण वष" /Assessment Year: 2013-14 M/s. SPR & RG constructions Pvt. The Asst. Commissioner of Ltd., Vs. Income Tax, No.57, 1st Floor, Narayana Mudali, Corporate Circle-6(2), Sowcarpet, Chennai. Chennai – 600 079. [PAN: AANCS 6296E] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri S. Sridhar, Advocate अपीलाथ" क" ओर से/ Appellant by : Mrs.…

Empee Holdings Ltd., Chennai vs. DCIT, Chennai

ITA 1503/CHNY/2014[2005-06]Status: DisposedITAT Chennai07 Nov 2019AY 2005-06

Bench: Shri George Mathan & Shri Ramit Kochar

Section 143(3)Section 147Section 148Section 2(22)(e)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी र$मत कोचर, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1503/Chny/2014 "नधा"रण वष" /Assessment Year: 2005-06 V. M/s.Empee Holdings Ltd., The Dy. Commissioner of C/o. Shri S.Sridhar, Advocates, Income Tax, New No.14, Old No.82, Flat No.5, Company Circle-II (1), 1st Avenue, Indira Nagar, Adyar, Chennai. Chennai-600 020. [PAN: AABCE 5490 N] (अपीलाथ*/Appellant) (+,यथ*/Respondent) : Mr. S.Sridhar, Adv. अपीलाथ*…

Herve Pomerleau International Cccl Joint Venture, Chennai vs. ACIT, Non Corp Cir-1, Chennai

In the result, the ITA No

ITA 19/CHNY/2019[2013-14]Status: DisposedITAT Chennai21 Oct 2019AY 2013-14

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. S. Sridhar, Advocate and Shri. K. Venkatraman, C.A
Section 143(3)Section 147Section 148Section 167BSection 2

…ngs and therefore reassessment are promoted by mere change of opinion. In support of this, he placed reliance on the following decisions. ITA Nos.1008/17, 17 to 19/2019 :- 6 -: 01 CIT vs. Kelvinator of India Ltd, 320 ITR 561 (SC) 02 Tanmac India vs. DCIT, 78 Taxmann.com 155 (Madras HC) 03 CIT vs. Orient Craft Ltd, 354 ITR 536, (Del HC) 04 Shivsu Canadian Clear Waters Ltd vs. DCIT, 90 Taxmann. com 352, (Chennai ITAT) 05 Sun Pharmaceutical Industries Ltd vs. DICT, 381 ITR 387, (DEL HC) 06 PCIT vs. Shodiman Investments P. Ltd 93 Taxmann.com 153 (Bom HC) On the merits of the case, ld. Authorised Representativ…

Herve Pomerleau International Cccl Joint Venture, Chennai vs. ACIT, Non Corp Cir-1, Chennai

In the result, the ITA No

ITA 18/CHNY/2019[2012-13]Status: DisposedITAT Chennai21 Oct 2019AY 2012-13

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. S. Sridhar, Advocate and Shri. K. Venkatraman, C.A
Section 143(3)Section 147Section 148Section 167BSection 2

…ngs and therefore reassessment are promoted by mere change of opinion. In support of this, he placed reliance on the following decisions. ITA Nos.1008/17, 17 to 19/2019 :- 6 -: 01 CIT vs. Kelvinator of India Ltd, 320 ITR 561 (SC) 02 Tanmac India vs. DCIT, 78 Taxmann.com 155 (Madras HC) 03 CIT vs. Orient Craft Ltd, 354 ITR 536, (Del HC) 04 Shivsu Canadian Clear Waters Ltd vs. DCIT, 90 Taxmann. com 352, (Chennai ITAT) 05 Sun Pharmaceutical Industries Ltd vs. DICT, 381 ITR 387, (DEL HC) 06 PCIT vs. Shodiman Investments P. Ltd 93 Taxmann.com 153 (Bom HC) On the merits of the case, ld. Authorised Representativ…

Herve Pomerleau International Cccl Joint Venture, Chennai vs. ACIT, Non Corp Cir-1, Chennai

In the result, the ITA No

ITA 17/CHNY/2019[2011-12]Status: DisposedITAT Chennai21 Oct 2019AY 2011-12

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. S. Sridhar, Advocate and Shri. K. Venkatraman, C.A
Section 143(3)Section 147Section 148Section 167BSection 2

…ngs and therefore reassessment are promoted by mere change of opinion. In support of this, he placed reliance on the following decisions. ITA Nos.1008/17, 17 to 19/2019 :- 6 -: 01 CIT vs. Kelvinator of India Ltd, 320 ITR 561 (SC) 02 Tanmac India vs. DCIT, 78 Taxmann.com 155 (Madras HC) 03 CIT vs. Orient Craft Ltd, 354 ITR 536, (Del HC) 04 Shivsu Canadian Clear Waters Ltd vs. DCIT, 90 Taxmann. com 352, (Chennai ITAT) 05 Sun Pharmaceutical Industries Ltd vs. DICT, 381 ITR 387, (DEL HC) 06 PCIT vs. Shodiman Investments P. Ltd 93 Taxmann.com 153 (Bom HC) On the merits of the case, ld. Authorised Representativ…

Herve Pomerleau International Cccl, Chennai vs. ACIT, Chennai

In the result, the ITA No

ITA 1008/CHNY/2017[2010-11]Status: DisposedITAT Chennai21 Oct 2019AY 2010-11

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. S. Sridhar, Advocate and Shri. K. Venkatraman, C.A
Section 143(3)Section 147Section 148Section 167BSection 2

…ngs and therefore reassessment are promoted by mere change of opinion. In support of this, he placed reliance on the following decisions. ITA Nos.1008/17, 17 to 19/2019 :- 6 -: 01 CIT vs. Kelvinator of India Ltd, 320 ITR 561 (SC) 02 Tanmac India vs. DCIT, 78 Taxmann.com 155 (Madras HC) 03 CIT vs. Orient Craft Ltd, 354 ITR 536, (Del HC) 04 Shivsu Canadian Clear Waters Ltd vs. DCIT, 90 Taxmann. com 352, (Chennai ITAT) 05 Sun Pharmaceutical Industries Ltd vs. DICT, 381 ITR 387, (DEL HC) 06 PCIT vs. Shodiman Investments P. Ltd 93 Taxmann.com 153 (Bom HC) On the merits of the case, ld. Authorised Representativ…

Deputy Director of Income-Tax, Pune vs. Sandvik A B., Pune

ITA 623/PUN/2014[2005-06]Status: DisposedITAT Pune05 Jun 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07

For Appellant: S/Shri Nikhil Pathak & S. SrinivasFor Respondent: S/Shri Rajeev Kumar, CIT & Ajay Modi, JCIT
Section 143(3)Section 144C(13)Section 148Section 151(2)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.608/PUN/2014 यििाारण वषा / Assessment Year :2006-07 The Dy. Director of Income Tax अऩीऱाथी/Appellant (International Taxation)-II, Pune …. Vs. Sandvik AB, C/o Sandvik Asia Pvt. Ltd., Mumbai-Pune Road, …. प्रत्यथी / Respondent Dapodi, Pune – 411012 PAN: AAHCS7486E आयकर अपीऱ सं. / ITA No.623/PUN/2014 यििाारण वषा / Assessment Year :2005-06 The Dy. D…

Deputy Director of Income-Tax vs. Sandvik A B., Pune

ITA 608/PUN/2014[2006-07]Status: DisposedITAT Pune05 Jun 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07

For Appellant: S/Shri Nikhil Pathak & S. SrinivasFor Respondent: S/Shri Rajeev Kumar, CIT & Ajay Modi, JCIT
Section 143(3)Section 144C(13)Section 148Section 151(2)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.608/PUN/2014 यििाारण वषा / Assessment Year :2006-07 The Dy. Director of Income Tax अऩीऱाथी/Appellant (International Taxation)-II, Pune …. Vs. Sandvik AB, C/o Sandvik Asia Pvt. Ltd., Mumbai-Pune Road, …. प्रत्यथी / Respondent Dapodi, Pune – 411012 PAN: AAHCS7486E आयकर अपीऱ सं. / ITA No.623/PUN/2014 यििाारण वषा / Assessment Year :2005-06 The Dy. D…

Mehta Exports, Mumbai vs. ACIT - 20(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6036/MUM/2016[2009-10]Status: DisposedITAT Mumbai28 May 2018AY 2009-10

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2009-10

For Appellant: Shri Piyush Chhajed, A.R. &For Respondent: Shri V. Vidhyadhar, D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Mehta Exports, Asst. Commissioner of B-9, Viral Apartments, Income Tax 20(2), Opp. Shoppers Stop, Vs. Mumbai S.V. Road, Andheri (W), Mumbai – 400 058 PAN: AAAFM1566B (Appellant) (Respondent) Present for: Assessee by : Shri Piyush Chhajed, A.R. & Shri M.P. Chhajed, A.R. Revenue by : Shri V. Vidhyadhar, D.R. Date of Hearing : 12.04.2018 Date of Pronouncement : 28.05.2018 O R D E R Per Rajesh Kumar, Accountant Member: The present appe…

DCIT, Kumbakonam vs. Kali Bmh Systems Pvt Ltd., Kumbakonam

In the result, the Revenue’s appeals are allowed, and the assessee’s COs are dismissed as not maintainable

ITA 1633/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Oct 2017AY 2012-13

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddy

For Appellant: Shri T.Banusekar, C.A ""For Respondent: 02.08.2017
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘C’, CHENNAI "ी संजय अरोड़ा, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1186, 1631, 1632 & 1633/Mds/2015 COs. 27 & 28/Mds/2016 (in ITA Nos. 1631 & 1632/Mds/2015) "नधा"रण वष" / Assessment Years : 2010-11, 2008-09, 2009-10 & 2012-13 Dy. Commissioner of Income Tax, Kali BMH Systems Pvt. Ltd., Circle-1, Vs. No.42/6, B.2, Chennai Road, Kumbakonam – 612 001. Melacauvery, Kumbakonam – 612 002. [PAN: AADCK 0974H] (…

DCIT, Kumbakonam vs. Kali Bmh Systems Pvt Ltd., Kumbakonam

In the result, the Revenue’s appeals are allowed, and the assessee’s COs are dismissed as not maintainable

ITA 1632/CHNY/2015[2009-10]Status: DisposedITAT Chennai31 Oct 2017AY 2009-10

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddy

For Appellant: Shri T.Banusekar, C.A ""For Respondent: 02.08.2017
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘C’, CHENNAI "ी संजय अरोड़ा, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1186, 1631, 1632 & 1633/Mds/2015 COs. 27 & 28/Mds/2016 (in ITA Nos. 1631 & 1632/Mds/2015) "नधा"रण वष" / Assessment Years : 2010-11, 2008-09, 2009-10 & 2012-13 Dy. Commissioner of Income Tax, Kali BMH Systems Pvt. Ltd., Circle-1, Vs. No.42/6, B.2, Chennai Road, Kumbakonam – 612 001. Melacauvery, Kumbakonam – 612 002. [PAN: AADCK 0974H] (…

DCIT, Kumbakonam vs. Kali Bmh Systems Pvt Ltd., Kumbakonam

In the result, the Revenue’s appeals are allowed, and the assessee’s COs are dismissed as not maintainable

ITA 1631/CHNY/2015[2008-09]Status: DisposedITAT Chennai31 Oct 2017AY 2008-09

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddy

For Appellant: Shri T.Banusekar, C.A ""For Respondent: 02.08.2017
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘C’, CHENNAI "ी संजय अरोड़ा, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1186, 1631, 1632 & 1633/Mds/2015 COs. 27 & 28/Mds/2016 (in ITA Nos. 1631 & 1632/Mds/2015) "नधा"रण वष" / Assessment Years : 2010-11, 2008-09, 2009-10 & 2012-13 Dy. Commissioner of Income Tax, Kali BMH Systems Pvt. Ltd., Circle-1, Vs. No.42/6, B.2, Chennai Road, Kumbakonam – 612 001. Melacauvery, Kumbakonam – 612 002. [PAN: AADCK 0974H] (…

DCIT, Kumbakonam vs. Kali Bmh Systems Pvt. Ltd., Kumbakonam

In the result, the Revenue’s appeals are allowed, and the assessee’s COs are dismissed as not maintainable

ITA 1186/CHNY/2015[2010-11]Status: DisposedITAT Chennai31 Oct 2017AY 2010-11

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddy

For Appellant: Shri T.Banusekar, C.A ""For Respondent: 02.08.2017
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘C’, CHENNAI "ी संजय अरोड़ा, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1186, 1631, 1632 & 1633/Mds/2015 COs. 27 & 28/Mds/2016 (in ITA Nos. 1631 & 1632/Mds/2015) "नधा"रण वष" / Assessment Years : 2010-11, 2008-09, 2009-10 & 2012-13 Dy. Commissioner of Income Tax, Kali BMH Systems Pvt. Ltd., Circle-1, Vs. No.42/6, B.2, Chennai Road, Kumbakonam – 612 001. Melacauvery, Kumbakonam – 612 002. [PAN: AADCK 0974H] (…