United Electrical Co. (P.) Ltd. v. CIT

258 ITR 317High Court2002#241 most cited

What is United Electrical Co. (P.) Ltd. v. CIT authority for?

Reassessment proceedings under Section 147 cannot be initiated based on general or vague information lacking a specific link to the assessee's transaction, and requires the Assessing Officer to apply an independent mind and form a 'reason to believe' based on reasonable grounds, not mere suspicion.

309

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2007 to 2026.

Also referred to as

United Electrical Co. v. CIT · Section 147 · Section 148 · reason to believe · reassessment validity · vague information · bogus transactions · independent application of mind · escaped assessment

Also reported as

125 Taxmann 775

Sections most often in play

Section 148Section 143(3)Section 147Section 151Section 153ASection 153DSection 132Section 144

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)section 153b(1)(b)section 144basection 153b(1)rectification under section 154section 158bcsection 2(22)section 206csection 2(22)(e)

Judgments citing United Electrical Co. (P.) Ltd. v. CIT

ROHIT MANCHAND,DELHI vs. ITO WARD 5(3)(2), GAUTAM BUDH NAGAR

In the result, appeal filed by the assessee is allowed

ITA 5124/DEL/2025[2012-13]Status: DisposedITAT Delhi12 Feb 2026AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Sh. Raj Kumar, CA &For Respondent: Ms. Ankush Kalra, Sr.DR
Section 139Section 142(1)Section 144Section 147Section 148Section 151Section 50cSection 54

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 5124/ DEL/2025 (Assessment Year : 2012-13) Rohit Manchanda Vs. ITO C/o M/s Raj Kumar & Associates Ward 5(3)(2) L-7A (LGF), South Extension Part II, Gautam Budh Nagar New Delhi 110049 Uttar Pradesh (PAN: AGRPM4551B) ASSESSEE BY : Sh. Raj Kumar, CA & Sh. J. P. Sharma, CA REVENUE BY : Ms. Ankush Kalra, Sr.DR Date of Hearing : 11.12.2025 Date of Order : 12.02.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the a…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PATIALA vs. SATGURU FOUNDATION(REGD), MUKTSAR

In the result, all the four appeals are dismissed

ITA 494/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh15 Jan 2026AY 2013-14

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 491, 493 & 494/Chd/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The Acit, M/S Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 492/Chd/2023 "नधा"रण वष" / A.Y. : 2011-12 The Acit, M/S Satguru Foundation (Regd.), Patiala. Vs Desh Bhagat College & Hospital, Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Abhishekl Pal Garg, CIT DR
Section 147

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 491, 493 & 494/CHD/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The ACIT, M/s Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./PAN NO: AABAS1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No. 492/CHD/2023 "नधा"रण वष" / A.Y. : 2011-12 The ACIT, M/s Satguru Foundation (Regd.), Patiala. Vs Desh…

ASSTT. COMMISSIONER OF INCOME TAX, PATIALA vs. SATGURU FOUNDATION(REGD.), MUKTSAR

In the result, all the four appeals are dismissed

ITA 493/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh15 Jan 2026AY 2012-13

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 491, 493 & 494/Chd/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The Acit, M/S Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 492/Chd/2023 "नधा"रण वष" / A.Y. : 2011-12 The Acit, M/S Satguru Foundation (Regd.), Patiala. Vs Desh Bhagat College & Hospital, Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Abhishekl Pal Garg, CIT DR
Section 147

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 491, 493 & 494/CHD/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The ACIT, M/s Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./PAN NO: AABAS1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No. 492/CHD/2023 "नधा"रण वष" / A.Y. : 2011-12 The ACIT, M/s Satguru Foundation (Regd.), Patiala. Vs Desh…

ASSISTANT COMMISSIONER OF INCOME TAX, PATIALA vs. SATGURU FOUNDATION(REGD), MUKTSAR

In the result, all the four appeals are dismissed

ITA 492/CHANDI/2023[2011-12]Status: DisposedITAT Chandigarh15 Jan 2026AY 2011-12

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 491, 493 & 494/Chd/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The Acit, M/S Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 492/Chd/2023 "नधा"रण वष" / A.Y. : 2011-12 The Acit, M/S Satguru Foundation (Regd.), Patiala. Vs Desh Bhagat College & Hospital, Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Abhishekl Pal Garg, CIT DR
Section 147

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 491, 493 & 494/CHD/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The ACIT, M/s Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./PAN NO: AABAS1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No. 492/CHD/2023 "नधा"रण वष" / A.Y. : 2011-12 The ACIT, M/s Satguru Foundation (Regd.), Patiala. Vs Desh…

ASSISSTANT COMMISSIONER OF INCOME TAX, PATIALA vs. SATGURU FOUNDATION(REGD)., MUKTSAR

In the result, all the four appeals are dismissed

ITA 491/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh15 Jan 2026AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 491, 493 & 494/Chd/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The Acit, M/S Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 492/Chd/2023 "नधा"रण वष" / A.Y. : 2011-12 The Acit, M/S Satguru Foundation (Regd.), Patiala. Vs Desh Bhagat College & Hospital, Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Abhishekl Pal Garg, CIT DR
Section 147

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 491, 493 & 494/CHD/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The ACIT, M/s Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./PAN NO: AABAS1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No. 492/CHD/2023 "नधा"रण वष" / A.Y. : 2011-12 The ACIT, M/s Satguru Foundation (Regd.), Patiala. Vs Desh…

BISHNU TRANSPORT COMPANY,DHANBAD vs. DCIT/ACIT, CIRCLE-1,, DHANBAD

In the result, the appeal of the assessee is allowed

ITA 401/RAN/2024[2011-12]Status: DisposedITAT Ranchi06 Jan 2026AY 2011-12

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 143(3)Section 147Section 148Section 151Section 151oSection 68

…151 of the Act. The Hon’ble Delhi High Court in PCIT v. N.C. Cables Ltd. (391 ITR 11) held that mere affixing of “approved” without application of mind renders the reopening void ab initio. Similar view has been taken in United Electrical Co. (P) Ltd. v. CIT (258 ITR 317), wherein it was held that mechanical sanction under section 151 invalidates the reassessment proceedings. 8. Since, in the present case of the assessee the very foundation of reopening, i.e., approval under section 151 of the Act, is invalid, the notice issued under section 148 of the Act and the consequent reassessment order passed under sectio…

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 2445/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…be initiated on the basis of general/ vague information of any bogus/accommodation transaction, without any link/ nexus with the specific transaction of the assessee. [Refer, ITO vs. Lakhmami Mewal Dax: 103 ITR 437 (SC), CIT vs. United Electrical Co. Pvt. Ltd 258 ITR 317 (Del), CIT 1. Vineeta Jain and Atul Jain: 299 ITR 383 (Del), Signature Hotels P. Ltd vs. ITO. 338 ITR 51 (Del), CIT vs. Insecticides (India) Ltd. 357 ITR 330 (Del), Revolution Forver Marketing (P) Lad. v. ITO 413 ITR 400 (Del) and CIT vs. And Jain 299 ITR 383 (Del) In the reasons recorded, no tangible information/ material has been highlighted th…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…be initiated on the basis of general/ vague information of any bogus/accommodation transaction, without any link/ nexus with the specific transaction of the assessee. [Refer, ITO vs. Lakhmami Mewal Dax: 103 ITR 437 (SC), CIT vs. United Electrical Co. Pvt. Ltd 258 ITR 317 (Del), CIT 1. Vineeta Jain and Atul Jain: 299 ITR 383 (Del), Signature Hotels P. Ltd vs. ITO. 338 ITR 51 (Del), CIT vs. Insecticides (India) Ltd. 357 ITR 330 (Del), Revolution Forver Marketing (P) Lad. v. ITO 413 ITR 400 (Del) and CIT vs. And Jain 299 ITR 383 (Del) In the reasons recorded, no tangible information/ material has been highlighted th…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…be initiated on the basis of general/ vague information of any bogus/accommodation transaction, without any link/ nexus with the specific transaction of the assessee. [Refer, ITO vs. Lakhmami Mewal Dax: 103 ITR 437 (SC), CIT vs. United Electrical Co. Pvt. Ltd 258 ITR 317 (Del), CIT 1. Vineeta Jain and Atul Jain: 299 ITR 383 (Del), Signature Hotels P. Ltd vs. ITO. 338 ITR 51 (Del), CIT vs. Insecticides (India) Ltd. 357 ITR 330 (Del), Revolution Forver Marketing (P) Lad. v. ITO 413 ITR 400 (Del) and CIT vs. And Jain 299 ITR 383 (Del) In the reasons recorded, no tangible information/ material has been highlighted th…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…be initiated on the basis of general/ vague information of any bogus/accommodation transaction, without any link/ nexus with the specific transaction of the assessee. [Refer, ITO vs. Lakhmami Mewal Dax: 103 ITR 437 (SC), CIT vs. United Electrical Co. Pvt. Ltd 258 ITR 317 (Del), CIT 1. Vineeta Jain and Atul Jain: 299 ITR 383 (Del), Signature Hotels P. Ltd vs. ITO. 338 ITR 51 (Del), CIT vs. Insecticides (India) Ltd. 357 ITR 330 (Del), Revolution Forver Marketing (P) Lad. v. ITO 413 ITR 400 (Del) and CIT vs. And Jain 299 ITR 383 (Del) In the reasons recorded, no tangible information/ material has been highlighted th…

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 200/DEL/2023[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…be initiated on the basis of general/ vague information of any bogus/accommodation transaction, without any link/ nexus with the specific transaction of the assessee. [Refer, ITO vs. Lakhmami Mewal Dax: 103 ITR 437 (SC), CIT vs. United Electrical Co. Pvt. Ltd 258 ITR 317 (Del), CIT 1. Vineeta Jain and Atul Jain: 299 ITR 383 (Del), Signature Hotels P. Ltd vs. ITO. 338 ITR 51 (Del), CIT vs. Insecticides (India) Ltd. 357 ITR 330 (Del), Revolution Forver Marketing (P) Lad. v. ITO 413 ITR 400 (Del) and CIT vs. And Jain 299 ITR 383 (Del) In the reasons recorded, no tangible information/ material has been highlighted th…

Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar

The Appeal stands dismissed without being admitted

ITA/12/2024HC Uttarakhand17 Dec 2025

Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.

For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151

…reopening of assessment without application of mind, the same is invalid and not sustainable.-[German Remedies Ltd. vs. DCIT (2006) 287 ITR 494 (Bom.)] C. Power granted u/s 151 cannot be exercised casually:- United Electrical Co. P. Ltd. v. CIT (2002) 258 ITR 317 (Del.) D. CIT vs. Goyanka Lime 237 Taxman 378 (SC) CIT vs. N.C. Cables-98 CCH 18 (Del) E. Chuga Mal Rajpal- 79 ITR 603 (SC) Larger Bench.” 13. Per contra, the Revenue contended that the approval granted is in accordance with law. 14. The undisputed fact is that action was initiated by the A.O. under Section 147 of the Act on the…

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-3, DELHI

In the result, assessee’s appeal is allowed

ITA 4800/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

Section 1Section 143Section 143(3)Section 270ASection 270A(2)(a)

…03 (SC) Chhugamal Rajpal vs. S. P. Chaliha and Others ii) 237 Taxman 378 (SC) v. S. Goyanka Lime & Chemical Ltd HIGH COURT i) ITA No. 335/2015 (Del) Pr. CIT vs M/s N.C. Cables Ltd. ii) 333 ITR 237 (Del) Central India Electric Supply Co. Ltd. vs ITO 27 iii) 258 ITR 317 (Del) United Electrical Co. P. Ltd. vs. CIT iv) 319 ITR 221 (Del) Shipra Srivastava vs. ACIT v) 338 ITR 51 (Del) Signature Hotels (P) Ltd. vs. ITO vi) 231 Taxman 73 (MP) CIT v. S. Goyanka Lime & Chemical Ltd. affirmed by the Apex Court in the case of CIT. reported in 237 Taxman 378 vii) 218 ITR 730 (MP) CIT v. Man Mohan Das viii) 400 ITR 397 (Cha…

ASHISH KALRA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, the appeal of the assessee for Assessment Year 2008-09 in ITA

ITA 4309/DEL/2019[2009-10]Status: DisposedITAT Delhi14 Oct 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.4309/Del/2019 (Assessment Year 2009-10) Mr. Ashish Kalra Acit, C-3/313, Mig Flats, Janakpuri, Central Circle-4, New Delhi-110058. Vs. New Delhi. Pan-Aippk0526N (Appellant) (Respondent) Assessee By Shri Tarandeep Singh, Adv. Department By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 14/10/2025 O R D E R Per Manish Agarwal, Am: These Two Appeals Are Filed By The Assessee Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-23, New Delhi [Cit(A), In Short] Dated 28.01.2019 In Appeal No. 159/2016-17 & 3/2017-18 For Asst. Years 2008-09 & 2009-10 Respectively, Both Arising Out Of Order Passed U/S 147 R.W.S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’). 2. Since, Both The Appeals Are Having Identical Issues, Therefore, They Are Adjudicated By A Common Order. First We Take Up The Appeal For Assessment Year 2008-09 In Ita No.4308/Del/2019. Ashish Kalra Vs. Acit

Section 139(1)Section 147Section 148Section 153CSection 251

…ate link" or "rationale connection" or even a "relevant bearing" to a fact that it was the income of the 'A' which has escaped assessment. In support of this proposition kind reference is invited to the following judicial pronouncements:  United Electric Co. 258 ITR 317(Del) copy at pages 354 to 361 of PB relevant at pages 358 to 360 of PB. In this case to the statement forming basis of reopening was too general not naming the assessee (refer page 360 of PB, paras E & F).  Amsa India Pvt. Limited 393 ITR 157(Del) copy enclosed at pages 362 to 366 of PB relevant at pages 365 and 366, para 5.  Atul Jain 212 CTR…

ASHISH KALRA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, the appeal of the assessee for Assessment Year 2008-09 in ITA

ITA 4308/DEL/2019[2008-09]Status: DisposedITAT Delhi14 Oct 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.4309/Del/2019 (Assessment Year 2009-10) Mr. Ashish Kalra Acit, C-3/313, Mig Flats, Janakpuri, Central Circle-4, New Delhi-110058. Vs. New Delhi. Pan-Aippk0526N (Appellant) (Respondent) Assessee By Shri Tarandeep Singh, Adv. Department By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 14/10/2025 O R D E R Per Manish Agarwal, Am: These Two Appeals Are Filed By The Assessee Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-23, New Delhi [Cit(A), In Short] Dated 28.01.2019 In Appeal No. 159/2016-17 & 3/2017-18 For Asst. Years 2008-09 & 2009-10 Respectively, Both Arising Out Of Order Passed U/S 147 R.W.S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’). 2. Since, Both The Appeals Are Having Identical Issues, Therefore, They Are Adjudicated By A Common Order. First We Take Up The Appeal For Assessment Year 2008-09 In Ita No.4308/Del/2019. Ashish Kalra Vs. Acit

Section 139(1)Section 147Section 148Section 153CSection 251

…ate link" or "rationale connection" or even a "relevant bearing" to a fact that it was the income of the 'A' which has escaped assessment. In support of this proposition kind reference is invited to the following judicial pronouncements:  United Electric Co. 258 ITR 317(Del) copy at pages 354 to 361 of PB relevant at pages 358 to 360 of PB. In this case to the statement forming basis of reopening was too general not naming the assessee (refer page 360 of PB, paras E & F).  Amsa India Pvt. Limited 393 ITR 157(Del) copy enclosed at pages 362 to 366 of PB relevant at pages 365 and 366, para 5.  Atul Jain 212 CTR…

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha, G. Accountant Member आ.अपी.सं / ITA Nos.1084 to 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Hyderabad PAN:AADCA2210N (Appellant) Vs. ACIT Central Circle 1(2) Hyderabad (Respondent) निर्धारिती द्वारा /Assessee by: Shri M.V.Prasad, CA राजस्व द्वारा / Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख / Date of hearing: 02/09/2025 घोषणा की त…

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1085/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.आ.अपी.सं / Ita Nos.1084 To 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 To 2019-20)

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha, G. Accountant Member आ.अपी.सं / ITA Nos.1084 to 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Vs. ACIT Hyderabad Central Circle 1(2) PAN:AADCA2210N Hyderabad (Appellant) (Respondent) निर्धारिती द्वारा /Assessee by: Shri M.V.Prasad, CA राजस्व द्वारा / Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख / Date of hearing: 02/09/2025 घोषणा की त…

JAIPRAKASH YADAV,ALWAR vs. INCOME TAX OFFICER, WD, BEHROR, BEHROR

In the result, the appeal of the assessee is allowed

ITA 18/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Pranav Yadav, Adv. (Thr.VC)For Respondent: Shri Gaurav Awasthi, JCIT, Sr. DR
Section 147Section 148Section 151Section 56(2)(vii)Section 69Section 69A

…am of the considered view that the reopening in the case of the assessee for the asstt. Year in dispute is bad in law and deserves to be quashed. My aforesaid view is fortified by the following decisions:- A) United Electrical Company (P) Ltd. Vs. CIT & Ors. 258 ITR 317 (Del.) In this case, approval by the Addl. CIT w/s. 151 was given in the following terms:- "Yes, 1 am satisfied that it is a fit case for issue of notice u/s. 148 of the Income Tax Act." Analyzing, the above satisfaction/approval, it has been held that the CIT is required to apply his mind to the proposal put up to him for approval in the light…

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 116/RPR/2025[2014-15]Status: DisposedITAT Raipur21 May 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…n under this section was considered by the Tribunal, Mumbai Bench in the case of Shri Amarial Bajaj in ITA No. 611/M/2004 wherein at para-8, the Tribunal has considered the decision of the Hon'ble High Court of Delhi Bench in the case of United Electrical Co. 258 ITR 317 which read as under: "The proviso to sub-section (1) of section151 of the Act provides 48 ITA Nos. 111 – 116/RPR/2025 Sharda Steel Traders Vs. ACIT/DCIT Central Circle 2, Raipur that after the expiry of four years from the end of the relevant assessment year, notice under section 148 shall not be issued unless the Chief Commissioner or the Comm…

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 115/RPR/2025[2012-13]Status: DisposedITAT Raipur21 May 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…n under this section was considered by the Tribunal, Mumbai Bench in the case of Shri Amarial Bajaj in ITA No. 611/M/2004 wherein at para-8, the Tribunal has considered the decision of the Hon'ble High Court of Delhi Bench in the case of United Electrical Co. 258 ITR 317 which read as under: "The proviso to sub-section (1) of section151 of the Act provides 48 ITA Nos. 111 – 116/RPR/2025 Sharda Steel Traders Vs. ACIT/DCIT Central Circle 2, Raipur that after the expiry of four years from the end of the relevant assessment year, notice under section 148 shall not be issued unless the Chief Commissioner or the Comm…

Showing 1–20 of 309 · Page 1 of 16

...