How many judgments cite Tranvancore Cements Ltd. v. Asst. CIT?

37 judgments on BharatTax cite Tranvancore Cements Ltd. v. Asst. CIT (305 ITR 170), spanning 2017 to 2025.

Which sections of the Income Tax Act does Tranvancore Cements Ltd. v. Asst. CIT come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 142(1), Section 143(2), Section 11(5).

Tranvancore Cements Ltd. v. Asst. CIT

305 ITR 170High Court2008#3224 most cited

What is Tranvancore Cements Ltd. v. Asst. CIT authority for?

An Assessing Officer who initiates reassessment proceedings under section 148 based on specific reasons cannot reassess income on issues unrelated to those reasons.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Travancore Cements Ltd. · section 147 · section 148 · income escaping assessment · reassessment · Assessing Officer · unrelated issues

Sections most often in play

Section 147 Section 148 Section 143(3)Section 142(1)Section 143(2)Section 11(5)Section 13(1)(b)Section 13(1)(c)(ii)

Issues it is cited on

section 13(1)(c)(ii)section 13(1)(b)section 164(2)section 13(1)(d)section 148(2)section 11(5)section 164 section 13(1)(c)section 13(1)maximum marginal rate accumulation of income income escaping assessment

Judgments citing Tranvancore Cements Ltd. v. Asst. CIT

SRI KRISHA TRADERS,SIVAGANGAI vs. DCIT, NON CORPORATE CIRCLE-1,, MADURAI

In the result, the appeal of the assessee is allowed

ITA 2223/CHNY/2025[2017-18]Status: DisposedITAT Chennai12 Dec 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2223/Chny/2025 िनधा%रण वष% /Assessment Year: 2017-18

For Appellant: Mr. N. Vijay Kumar, C.A *+For Respondent: Ms. Babitha, JCIT

Section 139(1)Section 147Section 148Section 250Section 40A(3)

…any issue which comes to his notice subsequently in the course of the proceedings though the reasons for such issue were not included in the notice under section 148(2). The decisions of the Kerala High Court in Travancore Cements Ltd., [2009] 179 Taxman 117/305 ITR 170 (Kerala) and of the Punjab and Haryana High Court in Vipan Khanna, [2002] 122 Taxman 1/255 ITR 220 (Punjab & Haryana) would, therefore, no longer hold the field. However, in so far as the second line of authority is concerned, which is reflected in the judgment of the Rajasthan High Court in Shri Ram Singh, [2008] 306 ITR 343 (Rajasthan), Explana…

MAYA KUMARI,JAIPUR vs. ITO WARD 2(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 581/JPR/2025[2012-13]Status: DisposedITAT Jaipur03 Nov 2025AY 2012-13

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gautam Singh choudhary, Addl. CIT

Section 147Section 148Section 234ASection 250Section 69

…sons recorded in the notice\nunder s.148(2) on the basis of which he had initiated proceedings under s.147.—\nVipanKhanna vs. CIT (2002) 175 CTR (P&H) 335 : (2002) 255 ITR 220 (P&H) and\nTravancore Cements Ltd. vs. Asstt. CIT (2008) 219 CTR (Ker) 359 : (2008) 305 ITR 170\n(Ker) held no longer good law.\nThe heading of s.147 is \"Income escaping assessment\" and that of s.148 \"Issue of notice\nwhere income escaped assessment\". Sec. 148 is supplementary and complimentary to s.\n147. Sub-s. (2) of s.148 mandates reasons for issuance of notice by the AO and sub-s. (1)\nthereof mandates service of notice to the asse…

MO. SHARIPH KURESHI,SIKAR vs. ITO WARD-4 SIKAR, SIKAR

In the result, the appeal of the assessee is allowed

ITA 366/JPR/2025[2013-14]Status: DisposedITAT Jaipur18 Sept 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT

Section 144Section 147Section 148Section 234ASection 271(1)(c)

…asons recorded in the notice under s. 148(2) on the basis of which he had initiated proceedings under s. 147.—Vipan Khanna vs. CIT (2002) 175 CTR (P&H) 335 : (2002) 255 ITR 220 (P&H) and Travancore Cements Ltd. vs. Asstt. CIT (2008) 219 CTR (Ker) 359 : (2008) 305 ITR 170 (Ker) held no longer good law. The heading of s. 147 is "Income escaping assessment" and that of s. 148 "Issue of notice where income escaped assessment". Sec. 148 is supplementary and complimentary to s. 147. Sub-s. (2) of s. 148 mandates reasons for issuance of notice by the AO and sub-s. (1) thereof mandates service of notice to the assessee b…

M/S. BIOBUILD DEVELOPERS ,MUMBAI vs. INCOME TAX OFFICER WARD 24(1)(3), MUMBAI

ITA 4011/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Aug 2025AY 2013-14

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Sameer DalalFor Respondent: Shri Pravin Salunkhe

Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M/s. Biobuild Developers 301, Crescent Tower, Opp. Infinity Mall, New Link Road, Andheri (West) Mumbai - 400053, Maharashtra. [PAN:AAHFB4024A] …………. Appellant Vs Income Tax Officer Ward 24(1)(3), Mumbai Piramal Chambers, Lalbaug, Parel, Mumbai – 400012. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Sameer Dalal For the Respondent/Department : Shri Pravin Salunkhe Date Conclusion of hearing : 30.07.2025 Pronouncement of order : 25.08.2025 O R D…

DCIT CENTRAL CIRCLE-2, DELHI vs. APPLE COMMODITIES LTD. , GAUTAM BUDH NAGAR

ITA 1405/DEL/2022[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

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

…erpretive confusion came to be clarified and thus the decisions rendered by the Punjab and Haryana High Court in the case of Vipan Khanna v. CIT, (2002) 255 ITR 220 (P&H) and the Kerala High Court in the case of Travancore Cements Limited v. Asst. CIT, (2008) 305 ITR 170 (Ker), no longer hold the field on the subject. 10. The ratio of both the afore cited cases was that upon the issuance of notice under section 148(2), when proceedings were initiated by the Assessing Officer on issues in respect of which he had formed a reason to believe that income had escaped assessment, it was not open to the Assessing Office…

HARSH COMTRADE PVT LTD,SURAT vs. INCOME TAX OFFICER, WARD 5(4), KOLKATA

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 225/KOL/2024[2012-13]Status: DisposedITAT Kolkata01 Jul 2025AY 2012-13

Bench: Shri George Mathanआयकर अपील सं/Ita No.225/Kol/2024 (नििाारण वर्ा / Assessment Year :2012-2013) Harsh Comtrade Private Limited, Vs Ito, Ward-5(4), Kolkata 1/A, Stuti Apartment, Near Ashok Panhouse, City Light, Surat, Gujarat Pan No. :Aabcg 8847 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Mehul Shah, Ar नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Shri S.B. Chakraborthy, Addl. Cit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 01/07/2025 घोषणा की तारीख/Date Of Pronouncement : 01/07/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 28.12.2023, Passed In Din & Order No.Itba/Nfac/S/250/2023-24/1059161646(1) For The Assessment Year 2012-2013. 2. Shri Mehul Shah, Ld. Ar Appeared On Behalf Of The Assessee & Shri S.B.Chakraborthy, Ld.Sr. Dr Appeared On Behalf Of The Revenue. 3. At The Time Of Hearing, Ld. Ar Submitted That He Has Filed Written Submissions Before The Tribunal Which Has Been Placed In The Paper Book At Pages 90 To 104 Which Reads As Follows :- Before Income Tax Appellate Tribunal, Kolkata - 'Smc' Bench In The Case Of Harsh Comtrade Pvt. Ltd Sub: Written Submission For A.Y. 2012-13 Ref: Assessee'S Appeal No. 225/Kol/2024 Date Of Hearing: 21.08.2024 May It Please To Your Honour 1. In This Case, The Case Is Re-Opened On The Basis Of Reasons For Reopening Recorded On 23.03.2018. The Same Is Reproduced

For Respondent: Shri S.B. Chakraborthy, Addl. CIT-Sr.DR

Section 148

…me in respect of any issue which comes to his notice subsequently in the course of the proceedings though the reasons for such issue were not included in the notice under section 148(2). The decisions of the Kerala High Court in Travancore Cements Ltd. (2008) 305 ITR 170 and of the Punjab and Haryana High Court in Vipan Khanna [2002] 255 ITR 220 would, therefore, no longer hold the field. However, in so far as the second line of authority is concerned, which is reflected in the judgment of the Rajasthan High Court in Shri Ram Singh (2008) 306 ITR 343, Explanation 3 as inserted by Parliament would not take away th…

RAMA SHANKER PAREEK,JAIPUR vs. INCOME TAX OFFICER, WARD NO. 7(2), JAIPUR

In the result, appeal of the assessee is allowed

ITA 253/JPR/2025[2010-11]Status: DisposedITAT Jaipur24 Jun 2025AY 2010-11

For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT

Section 142(1)Section 147Section 148Section 234ASection 250Section 69CSection 80C

…ons\nrecorded in the notice under s.148(2) on the basis of which he had initiated\nproceedings under s.147.—Vipan Khanna vs. CIT (2002) 175 CTR (P&H) 335 :\n(2002) 255 ITR 220 (P&H) and Travancore Cements Ltd. vs. Asstt. CIT (2008)\n219 CTR (Ker) 359 : (2008) 305 ITR 170 (Ker) held no longer good law.\nThe heading of s.147 is \"Income escaping assessment\" and that of s.148 \"Issue\nof notice where income escaped assessment\". Sec. 148 is supplementary and\ncomplimentary to s.147. Sub-s. (2) of s.148 mandates reasons for issuance of\nnotice by the AO and sub-s. (1) thereof mandates service of notice to the assess…

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

ITA 41/JPR/2025[2014-15]Status: DisposedITAT Jaipur05 May 2025AY 2014-15

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 10Section 144Section 147Section 151Section 234

…sons recorded in the notice under s.148(2) on the basis of\nwhich he had initiated proceedings under s.147.—Vipan Khanna vs. CIT (2002)\n175 CTR (P&H) 335 : (2002) 255 ITR 220 (P&H) and Travancore Cements Ltd.\nvs. Asstt. CIT (2008) 219 CTR (Ker) 359 : (2008) 305 ITR 170 (Ker) held no\nlonger good law.\nThe heading of s.147 is \"Income escaping assessment\" and that of s.148 \"Issue\nof notice where income escaped assessment\". Sec. 148 is supplementary and\ncomplimentary to s.147. Sub-s. (2) of s.148 mandates reasons for issuance of\nnotice by the AO and sub-s. (1) thereof mandates service of notice to the\nasse…

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

ITA 39/JPR/2025[2013-14]Status: DisposedITAT Jaipur05 May 2025AY 2013-14

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 10Section 144Section 147Section 151Section 234

ASSISTANT COMMISSIONER OF INCOME TAX, COIMBATORE vs. KAMATCHIPURAM VELLINGIRI JAYARAMAN, COIMBATORE

Appeal of the revenue is dismissed, where as the Cross objection of the assessee is allowed

ITA 2777/CHNY/2024[2017-18]Status: DisposedITAT Chennai29 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Ms. D.Komali Krishna, CITFor Respondent: Mr.Venkatswami, ITP &

Section 147Section 148

MOORTHY,SALEM vs. ACIT, CIRCLE-2,, SALEM

Appeal of the assessee is allowed

ITA 490/CHNY/2025[2011-12]Status: DisposedITAT Chennai23 Apr 2025AY 2011-12

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr.T.S.Lakshmi VenkatramanFor Respondent: Ms. Anitha, Addl.CIT

Section 143(3)Section 147Section 148

LAKHMI CHAND YADAV,FARIDABAD vs. ITO, WARD-1(4), FARIDABAD

In the result, the appeal filed by the revenue is dismissed and the substantial questions of law are answered against the revenue

ITA 516/DEL/2020[2011-12]Status: DisposedITAT Delhi03 Dec 2024AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 516/Del/2020 : Asstt. Year : 2011-12 Lakhmi Chand Yadav, Vs Income Tax Officer, Village Mirzapur Hardet Haveli Ward-1(4), Mujehri, Faridabad, Haryana-121004 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaepy4744P Assessee By : Sh. M. K. Gupta, Ca Revenue By : Sh. B. S. Anand, Sr. Dr Date Of Hearing: 25.11.2024 Date Of Pronouncement: 03.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2011-12, Arises Against The Order Of Cit(A), Faridabad Dated 28.11.2019 In Case No. 10339/2018-19 In Proceedings U/S 143(3)/147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. M. K. Gupta, CAFor Respondent: Sh. B. S. Anand, Sr. Dr

Section 133ASection 143Section 143(3)Section 147Section 148Section 260A

…e in respe3ct of any issue which comes to his notice subsequently in the course of the proceedings though the reasons for such issue were not included in the notice under Section 148(2). The decisions of the Kerala High Court in Travancore Cements Ltd. [2008] 305 ITR 170 and of the Punjab and Haryana High 8 Lakhmi Chand Yadav Court in Vipan Khhanna [2002] 255 ITR 220 would, therefore, no longer hold the field. However, in so far as the second line of authority is concerned, which is reflected in the judgment of the Rajasthan High Court in Shri Ram Singh [2008] 306 ITR 343, Explanation 3 as inserted by Parliament…

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. N K PROTEINS PVT. LIMITED, AHMEDABAD

In the result the appeal filed by the Revenue is hereby dismissed

ITA 339/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2009-10

Bench: Shri T R Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Vartik Chokshi, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R

Section 143(3)Section 147Section 148Section 14ASection 40A(2)(b)Section 43(5)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T R Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year 2009-10 The ACIT, NK Proteins Pvt. Ltd., Central Circle-1(2), 7th Floor Popular House, Ahmedabad Vs Ashram Road, Usamanpura, Ahmedabad-380013 PAN: AAACN9377N (Appellant) (Respondent) C.O. No. 29/Ahd/2022 in (ITA No. 339/Ahd/2022) NK Proteins Pvt. Ltd., The ACIT, 7th Floor Popular Central Circle-1(2), House, Ashram Road, Vs Ahmedabad Usamanpura, Ahmedabad-380013 PAN: AAACN9377N (Appellant) (Respondent) Assessee by: Shri Vartik Chokshi, A.R.…

SURESHKUMAR JETHANAND RAWLANI,MUMBAI vs. INCOME TAX OFFICER, 17(3)(4) , MUMBAI

ITA 1054/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: Shri Tanzil R. Padvekar, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R. &

Section 143(3)Section 147Section 148Section 246Section 4Section 5Section 56(2)(vii)Section 80

…e in respe3ct of any issue which comes to his notice subsequently in the course of the proceedings though the reasons for such issue were not included in the notice under Section 148(2). The decisions of the Kerala High Court in Travancore Cements Ltd. [2008] 305 ITR 170 and of the Punjab and Haryana High Court in Vipan Khhanna [2002] 255 ITR 220 would, therefore, no longer hold the field. However, in so far as the second line of authority is concerned, which is reflected in the judgment of the Rajasthan High Court in Shri Ram Singh [2008] 306 ITR 343, Explanation 3 as inserted by Parliament would not take away t…

SURESHKUMAR JETHANAND RAWLANI,MUMBAI vs. INCOME TAX OFFICER, 17(3)(4), MUMBAI

ITA 1053/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: Shri Tanzil R. Padvekar, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R. &

Section 143(3)Section 147Section 148Section 246Section 4Section 5Section 56(2)(vii)Section 80

…e in respe3ct of any issue which comes to his notice subsequently in the course of the proceedings though the reasons for such issue were not included in the notice under Section 148(2). The decisions of the Kerala High Court in Travancore Cements Ltd. [2008] 305 ITR 170 and of the Punjab and Haryana High Court in Vipan Khhanna [2002] 255 ITR 220 would, therefore, no longer hold the field. However, in so far as the second line of authority is concerned, which is reflected in the judgment of the Rajasthan High Court in Shri Ram Singh [2008] 306 ITR 343, Explanation 3 as inserted by Parliament would not take away t…

JAY KISHORE CHOUBEY,RAIRANGPUR vs. ACIT, CIRCLE-1, ASANSOL

In the result, appeal of the assessee stands allowed

ITA 2/CTK/2023[2010-11]Status: DisposedITAT Cuttack29 Nov 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2010-2011 2011 Jay Jay Kishore Kishore Choubey, Choubey, Vs. Acit, Circle Acit, Circle-1, Asansol. Rairangpur Bazar, Rairangpur, Rairangpur Bazar, Rairangpur, Mayurbhanj. Pan/Gir No. Pan/Gir No.Acmpc 1759 N (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri Charan Das, Sr. Das, Sr. Dr Date Of Hearing : 29/11 11/2023 Date Of Pronouncement : 29/11 /11/2023 O R D E R Per Bench

For Appellant: Shri P.R.MohantyFor Respondent: Shri Charan Das, Sr

Section 147Section 148

…IT Vs Smt. Paramjit Kaur 311 ITR 38 (P&H) No New Tangible Material even within 4 years, reopening not valid. NDT systems v. ITO 363 ITR 603 Explanation 3 to s. 147 was inserted to supersede the judgements in Vipin Khanna 255 ITR 220 (P&H) & Travancore Cements 305 ITR 170 (Ker) where it was held that the AO could not assess income in respect of issues unconnected with the issue for which the notice was issued. However, Explanation 3 does not affect the judgements in Ram Singh 306 ITR 343 (Raj) & Atlas Cycle Industries 180 ITR 319 (P&H) where it was held that if the AO accepted that the reasons for which the notice…

MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 153/JODH/2019[2010-11]Status: DisposedITAT Jodhpur03 Oct 2023AY 2010-11

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 158Section 54F

…ed on the following cases: 1. ACIT VS. M.K. Exim (India) Ltd., ITAT, Jaipur, 82 Taxmann.com 61. 2. Ranbaxy Laboratories Ltd. Vs. CIT (Delhi HC) 336 ITR 136 3. CIT Vs. Jet Airways (1) Ltd. (Bombay HC) 331 ITR 236 4. Travancore Cements Ltd. Vs. ACIT (Kerala HC) 305 ITR 170 Thus, the appellant prays to quash the assessment order so passed by the Assessing Officer and confirmed by the Commissioner of Income Tax (Appeals)-1, Udaipur, as the same is bad in law, unjustified, and not tenable as per the facts of the case and the judicial pronouncements relied upon.” 6. Per contra, the ld. DR relied upon the orders of the…

PRADEEP KUMAR,JHUJHUNU vs. ITO WARD -2, JHUJHUNU

In the result, appeal of the assessee is allowed

ITA 370/JPR/2022[2011-12]Status: DisposedITAT Jaipur11 Jan 2023AY 2011-12

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Sharwan Kumar Gupta, AdvocateFor Respondent: Ms Monisha Choudhary (JCIT)

Section 142(1)Section 143(3)Section 147Section 148Section 234A

…s recorded in the notice under s. 148(2) on the basis of which he had initiated proceedings under s. 147.—Vipan Khanna vs. CIT (2002) 175 CTR (P&H) 335 : (2002) 255 ITR 220 (P&H) and Travancore Cements Ltd. vs. Asstt. CIT (2008) 219 CTR (Ker) 359 : (2008) 305 ITR 170 (Ker) held no longer good law. 8 Shri Pradeep Kumar, Jhunjhunu. The heading of s. 147 is "Income escaping assessment" and that of s. 148 "Issue of notice where income escaped assessment". Sec. 148 is supplementary and complimentary to s. 147. Sub-s. (2) of s. 148 mandates reasons for issuance of notice by the AO and sub-s. (1) thereof mandat…

COMMISSIONER OF INCOME TAX (EXEMPTION) , KOLKATA vs. B.P.PODDAR FOUNDATION FOR EDUCATION

In the result, the appeal filed by the revenue is dismissed and the

ITAT/143/2021HC Calcutta13 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 11(5)Section 13(1)(b)Section 13(1)(c)Section 13(1)(d)Section 133ASection 142(1)Section 143Section 143(2)Section 147Section 148

…respe3ct of any issue which comes to his notice subsequently in the course of the proceedings though the reasons for such issue were not included in the notice under Section 148(2). The decisions of the Kerala High Court in Travancore Cements Ltd. [2008] 305 ITR 170 and of the Punjab and Haryana High Court in Vipan Khhanna [2002] 255 ITR 220 would, therefore, no longer hold the field. However, in so far as the second line of authority is concerned, which is reflected in the judgment of the Rajasthan High Court in Shri Ram Singh [2008] 306 ITR 343, Explanation 3 as inserted by Parliament would not take…

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 95/IND/2018[2008-09]Status: DisposedITAT Indore04 Oct 2021AY 2008-09

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

…was pleased to quash the entire additions made in an assessment framed in pursuance to a notice issued u/s. 148 of the Act. The similar views have been expressed by the Hon’ble High Court of Kerala in the case of Travancore Cements Ltd. vs. ACIT & Anr. (2008) 305 ITR 170 (Ker.), Hon’ble Delhi High Court in the case of Ranbaxy Laboratories Ltd. vs. CIT (2011) 60 DTR 77 (Delhi), the Hon’ble High Court of Calcutta in the case of Hotel Regal International & Anr. Vs. ITO (2010) 320 ITR 573 (Cal.), the Hon’ble High Court of Patna in the case of Dy. CIT vs. Takshila Education Society (2016) 284 CTR 306 (Pat.), the Hon’b…

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