How many judgments cite Travancore Cements Ltd. v. CIT?

14 judgments on BharatTax cite Travancore Cements Ltd. v. CIT (305 ITR 1701), spanning 2019 to 2024.

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

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 144B, Section 263, Section 68.

Travancore Cements Ltd. v. CIT

305 ITR 1701Reported decision2008#7839 most cited

What is Travancore Cements Ltd. v. CIT authority for?

When reassessment proceedings are initiated based on a reason to believe that income has escaped assessment on specific issues, the Assessing Officer cannot assess or reassess other unrelated issues that come to their notice during such proceedings.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2024.

Also referred to as

Travancore Cements Ltd. v. CIT · section 148 · section 148(2) · reopening of assessment · escapement of income · reason to believe · reassessment proceedings · unrelated issues · Assessing Officer

Sections most often in play

Section 143(3)Section 147 Section 148 Section 144B Section 263 Section 68 Section 69A

Issues it is cited on

section 148(2)section 80hh income escaping assessment reason to believe reopening of assessment escapement of income notice under section 148 service of notice reassessment proceedings income-tax officer section 148 section 68

Judgments citing Travancore Cements Ltd. v. CIT

Thayappa Balakrishna, Bangalore vs. The Principal Commissioner of Income Tax, Bengaluru-1, Bengaluru

In the result, the appeal filed by the assessee stands allowed

ITA 1027/BANG/2024[2014-15]Status: DisposedITAT Bangalore22 Aug 2024AY 2014-15

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2014-15 Shri Thayappa Balakrishna, No. 987, 11Th Main, The Principal 1St Block, Commissioner Of 3Rd Stage, Income-Tax, Basaveshwaranagar, Bengaluru – 1. Vs. Bangalore – 560 079. Pan: Abdpb4893N Appellant Respondent : Shri Ravi Shankar .S.V, Assessee By Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

For Respondent: Shri Ravi Shankar .S.V

Section 143(3)Section 147Section 148Section 263

…sessing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 , that upon the issuance of a 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, Page 15 of 24 it was not open to the Assessing Officer to carry out an assessment, or reassessment in respect of other issues whic…

Shankar Nagappa Jadagouda, Kolhapur vs. NFAC, Delhi

Appeal is allowed in above terms

ITA 381/PUN/2024[2010-11]Status: DisposedITAT Pune17 Apr 2024AY 2010-11

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Nikhil PathakFor Respondent: Shri Manish Mehta

Section 147Section 148

…essing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 , that upon the issuance of a 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 Officer to carry out an assessment, or reassessment in respect of other issues which were totally…

DCIT, CC-06, New Delhi vs. Naveen Infradevelopers & Engineers Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 80/DEL/2022[2012-13]Status: HeardITAT Delhi22 Jan 2024AY 2012-13

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT- DR

Section 147Section 148Section 68

…essing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 ,that upon the issuance of a 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 Officer to carry out an assessment, or reassessment in respect of other issues which were totally u…

Ujjwal Microfinance Pvt Ltd, New Delhi vs. ITO Ward - 27(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 3877/DEL/2019[2011-12]Status: DisposedITAT Delhi09 Jun 2023AY 2011-12

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Rajendra Jha, Sr. DR

Section 142Section 144Section 147Section 148Section 151(1)

…essing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 ,that upon the issuance of a 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 Officer to carry out an assessment, or reassessment in respect of other issues which were totally u…

ITO, Ward-1(4), Faridabad vs. Keshav Medichem P.Ltd, Faridabad

In the result, the appeal of the Revenue in ITA No

ITA 154/DEL/2020[2011-12]Status: DisposedITAT Delhi23 Mar 2023AY 2011-12

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Anuj Garg, Sr. DR

Section 1Section 14Section 147Section 148Section 68

…essing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 ,that upon the issuance of a 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 Officer to carry out an assessment, or reassessment in respect of other issues which were totally u…

M/S. Rajlaxmi Petrochem Pvt.Ltd, Latur vs. Principal Commissioner of Income-Tax, Nashik

Appeals are allowed in above terms

ITA 210/PUN/2021[2012-13]Status: DisposedITAT Pune25 Nov 2022AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Hariom TulsiyanFor Respondent: Shri Sardar Singh Meena &

Section 143(3)Section 147Section 148Section 263

M/S. Rajlaxmi Petrochem Pvt.Ltd, Latur vs. Income-Tax Officer, Ward - 1, Latur

Appeals are allowed in above terms

ITA 1694/PUN/2019[2012-13]Status: DisposedITAT Pune25 Nov 2022AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Hariom TulsiyanFor Respondent: Shri Sardar Singh Meena &

Section 143(3)Section 147Section 148Section 263

M/S. Rajlaxmi Petrochem Pvt.Ltd, Latur vs. Income-Tax Officer, Ward - 1, Latur

Appeals are allowed in above terms

ITA 1693/PUN/2019[2011-12]Status: DisposedITAT Pune25 Nov 2022AY 2011-12

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Hariom TulsiyanFor Respondent: Shri Sardar Singh Meena &

Section 143(3)Section 147Section 148Section 263

Shri Shantinath Bhagwan Jain Shwetambar Murtipujak Sangh, Pune vs. CIT, Exemption, Pune

Appeal is allowed

ITA 203/PUN/2021[2010-11]Status: DisposedITAT Pune23 Aug 2022AY 2010-11

Bench: Shri S.S. Godara & Shri G.D. Padmahshali

For Appellant: Shri V.L. JainFor Respondent: Shri Sardar Singh Meena

Section 147Section 148Section 148(2)Section 263

…sessing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 , that upon the issuance of a 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 Officer to carry out an assessment, or reassessment in respect of other issues which were totally…

M/S. Shi vs. Hakti Shetkari Sahakari Sakhar Karkhana Limited, Osmanabad

Appeal is allowed in above terms

ITA 1166/PUN/2018[2011-12]Status: DisposedITAT Pune14 Jul 2022AY 2011-12

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2011-12 M/S. Shivshakti Shetkari Vs. Dcit, Sahakari Sakhar Karkhana Circle-3, Limited, Nanded Washi Dist., Osmanabad. Pan : Aacts1082Q Appellant Respondent

Section 143(3)Section 147Section 148

…sessing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 , that upon the issuance of a 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 Officer to carry out an assessment, or reassessment in respect of other issues which were totally…

ITO, New Delhi vs. M/S. Sunlight Tour and Travels Pvt. Ltd., Sahibabad

In the result, the appeal filed by the Revenue in ITA No

ITA 5739/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Nov 2021AY 2007-08

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava[A.Y 2007-08]

For Appellant: Shri S.K. Tulsian, AdvFor Respondent: Shri H.K. Chaudhary, CIT- DR

Section 133(6)Section 143(3)Section 147Section 148Section 68

…essing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 ,that upon the issuance of a 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 Officer to carry out an assessment, or reassessment in respect of other issues which were totally u…

Interglobal Steels Pvt. Ltd., New Delhi vs. ITO Ward - 1(2), New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 148/DEL/2020[2011-12]Status: DisposedITAT Delhi08 Sept 2021AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2011-12]

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Rocktim Saikia, Sr. DR

Section 143(1)Section 148Section 250(6)Section 68

…essing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 ,that upon the issuance of a 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 Officer to carry out an assessment, or reassessment in respect of other issues which were totally u…

Golden Job Finder P.Ltd, New Delhi vs. ITO, Ward-11(4), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2830/DEL/2018[2009-10]Status: DisposedITAT Delhi29 Jul 2021AY 2009-10

Bench: Shri N.K. Billaiya & Shri K.N. Chary

For Appellant: Shri S.K. Tulsian , AdvFor Respondent: Shri S.N.A Nazmi, Sr. DR

Section 147Section 148Section 250Section 68

…essing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 ,that upon the issuance of a 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 Officer to carry out an assessment, or reassessment in respect of other issues which were totally u…

Dipti Mehta, Kolkata vs. ITO, Ward - 43(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2032/KOL/2018[2010-11]Status: DisposedITAT Kolkata01 Mar 2019AY 2010-11

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 132(1)Section 143(1)Section 147Section 148

…sessing Officer would be justified in launching an inquiry into issues which were not connected with the claim of depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 , that upon the issuance of a 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 Officer to carry out an assessment, or reassessment in respect of other issues which were totally…