Tax v. Anil Nagpal

145 DTR 209High Court#6531 most cited

What is Tax v. Anil Nagpal authority for?

Reopening an assessment based on a mere change of opinion without fresh tangible material, especially after the four-year limit and without proper application of mind, is impermissible.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Anil Nagpal · 143(3) · 144 · 147 · 148 · change of opinion · tangible material · audit objections · application of mind · reopening assessment

Sections most often in play

Section 143(3)Section 144Section 147Section 148Section 14ASection 80PSection 80P(2)(a)(i)Section 80P(2)(d)

Issues it is cited on

kelvinatormere change of opinionsection 80p(2)(a)gross total incomedisallowance under section 14achange of opinionsection 80p(2)(a)(i)section 80p(2)(d)section 80p(2)tangible materialchief commissionerdisallowance u/s 14a

Judgments citing Tax v. Anil Nagpal

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. The Haryana State Co-Operative Agriculture and Rural Development, Panchkula

Appeal is allowed

ITA 596/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…pinion, lacked fresh tangible information, was beyond the four-year limit, initiated due to impermissible audit objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circleu��, Panchkula

Appeal is allowed

ITA 595/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

…pinion, lacked fresh tangible information, was beyond the four-year limit, initiated due to impermissible audit objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225…

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. The Haryana State Co-Operative Agriculture and Rural Development, Panchkula

Appeal is allowed

ITA 594/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…pinion, lacked fresh tangible information, was beyond the four-year limit, initiated due to impermissible audit objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circle, Panchkula

Appeal is allowed

ITA 593/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…pinion, lacked fresh tangible information, was beyond the four-year limit, initiated due to impermissible audit objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circle, Panchkula

Appeal is allowed

ITA 592/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…pinion, lacked fresh tangible information, was beyond the four-year limit, initiated due to impermissible audit objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225…

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. The Haryana State Co-Operative Agriculture and Rural Development, Panchkula

Appeal is allowed

ITA 591/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…pinion, lacked fresh tangible information, was beyond the four-year limit, initiated due to impermissible audit objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circle, Panchkula

Appeal is allowed

ITA 590/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…pinion, lacked fresh tangible information, was beyond the four-year limit, initiated due to impermissible audit objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. DCIT, Circle, Panchkula

Appeal is allowed

ITA 589/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…pinion, lacked fresh tangible information, was beyond the four-year limit, initiated due to impermissible audit objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. DCIT, Circle, Panchkula

Appeal is allowed

ITA 588/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh30 May 2025AY 2014-15

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…pinion, lacked fresh tangible information, was beyond the four-year limit, initiated due to impermissible audit objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…x (2017} 393 ITR 660- GUJ-HC 9 Further, reliance is being placed on the following judgments:- i). Greater Mohali Area Development Authority V/s DCIT ITA NO.410/CHD/2013. ITAT, Chandigarh Bench. Chandigarh ii). Pr. Commissioner of income Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…x (2017} 393 ITR 660- GUJ-HC 9 Further, reliance is being placed on the following judgments:- i). Greater Mohali Area Development Authority V/s DCIT ITA NO.410/CHD/2013. ITAT, Chandigarh Bench. Chandigarh ii). Pr. Commissioner of income Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…x (2017} 393 ITR 660- GUJ-HC 9 Further, reliance is being placed on the following judgments:- i). Greater Mohali Area Development Authority V/s DCIT ITA NO.410/CHD/2013. ITAT, Chandigarh Bench. Chandigarh ii). Pr. Commissioner of income Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…x (2017} 393 ITR 660- GUJ-HC 9 Further, reliance is being placed on the following judgments:- i). Greater Mohali Area Development Authority V/s DCIT ITA NO.410/CHD/2013. ITAT, Chandigarh Bench. Chandigarh ii). Pr. Commissioner of income Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening…

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Manav Mangal School( Manav Mangal Society), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…x (2017} 393 ITR 660- GUJ-HC 9 Further, reliance is being placed on the following judgments:- i). Greater Mohali Area Development Authority V/s DCIT ITA NO.410/CHD/2013. ITAT, Chandigarh Bench. Chandigarh ii). Pr. Commissioner of income Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…x (2017} 393 ITR 660- GUJ-HC 9 Further, reliance is being placed on the following judgments:- i). Greater Mohali Area Development Authority V/s DCIT ITA NO.410/CHD/2013. ITAT, Chandigarh Bench. Chandigarh ii). Pr. Commissioner of income Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…x (2017} 393 ITR 660- GUJ-HC 9 Further, reliance is being placed on the following judgments:- i). Greater Mohali Area Development Authority V/s DCIT ITA NO.410/CHD/2013. ITAT, Chandigarh Bench. Chandigarh ii). Pr. Commissioner of income Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…x (2017} 393 ITR 660- GUJ-HC 9 Further, reliance is being placed on the following judgments:- i). Greater Mohali Area Development Authority V/s DCIT ITA NO.410/CHD/2013. ITAT, Chandigarh Bench. Chandigarh ii). Pr. Commissioner of income Tax V/s Anil Nagpal 145 DTR 209 P&H-HC iii) A P Refinery (P) Ltd. V/s Addl. Commissioner of Income Tax 174 TTJ 0041. ITAT, Chandigarh Bench, Chandigarh iv). Karamchand Appliances Pvt. Ltd. V/s DCIT 399 ITR 323 DEL-HC v). Ajanta Pvt. Ltd. Vs DCIT (2016) 402 ITR 72, in which, the Hon'ble High Court has held as under……….. Thus, the action of the Assessing Officer in reopening…

Tax v. Anil Nagpal (145 DTR 209) — Cited in 17 Judgments | BharatTax