(v) A.C.I.T. Vs. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T v. Kamal Kumar S. Agarwal

133 TTJ 818Income Tax Appellate Tribunal2010#8737 most cited

What is (v) A.C.I.T. Vs. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T v. Kamal Kumar S. Agarwal authority for?

The Assessing Officer cannot reopen a concluded assessment without a valid reason to believe that income has escaped assessment. If no incriminating material is found during a search, the Assessing Officer cannot assume undisclosed income.

12

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

Also referred to as

ACIT v. Pratibha Industries Ltd. · ACIT v. Kamal Kumar S. Agarwal · reassessment · Section 147 · Section 148 · escaped income · incriminating material · search · unexplained income · share capital · share premium

Judgments citing (v) A.C.I.T. Vs. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T v. Kamal Kumar S. Agarwal

M/S. Sms Smelters Limited, Naharlagun vs. Deputy Commissioner of Income Tax, Circle - 3, Guwahati

Appeals are allowed in view of our foregoing detailed discussions

ITA 96/GTY/2017[2013-14]Status: DisposedITAT Guwahati06 Sept 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

…erchandise Pvt. Ltd. V/s. D.C.I.T. (2014)164 TTJ 448 (Delhi "F" Bench) (iv) Jai Steel (India) V/s. A.C.I.T. (2013) 259 CTR 281 (Rajasthan) (v) A.C.I.T. Vs. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T. Vs. Kamal Kumar S. Agarwal (2010) 133 TTJ 818 (Nagpur) (vii) C.I.T. Vs. Kabul Chawla (2016) 380 I.T.R. 573 (Del.) (viii) Jaipuria Infrastructure Developers (P) Ltd. V/s. A.C.I.T. I.T.A. Nos. 5522 & 5523/Del/2015 decided by Hon'ble ITAT, Delhi Bench "B", Delhi on 27-06- 2016 (ix) Principal C.I.T. Vs. Kurele Paper Mills (P) Ltd. (2016) 380 I.T.R. 571 (Delhi) (SLP filed by the Department agains…

M/S. Sms Smelters Limited, Naharlagun vs. Deputy Commissioner of Income Tax, Circle - 3, Guwahati

Appeals are allowed in view of our foregoing detailed discussions

ITA 95/GTY/2017[2012-13]Status: DisposedITAT Guwahati06 Sept 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

…erchandise Pvt. Ltd. V/s. D.C.I.T. (2014)164 TTJ 448 (Delhi "F" Bench) (iv) Jai Steel (India) V/s. A.C.I.T. (2013) 259 CTR 281 (Rajasthan) (v) A.C.I.T. Vs. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T. Vs. Kamal Kumar S. Agarwal (2010) 133 TTJ 818 (Nagpur) (vii) C.I.T. Vs. Kabul Chawla (2016) 380 I.T.R. 573 (Del.) (viii) Jaipuria Infrastructure Developers (P) Ltd. V/s. A.C.I.T. I.T.A. Nos. 5522 & 5523/Del/2015 decided by Hon'ble ITAT, Delhi Bench "B", Delhi on 27-06- 2016 (ix) Principal C.I.T. Vs. Kurele Paper Mills (P) Ltd. (2016) 380 I.T.R. 571 (Delhi) (SLP filed by the Department agains…

M/S. Sms Smelters Limited, Naharlagun vs. Deputy Commissioner of Income Tax, Circle - 3, Guwahati

Appeals are allowed in view of our foregoing detailed discussions

ITA 94/GTY/2017[2010-11]Status: DisposedITAT Guwahati06 Sept 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

…erchandise Pvt. Ltd. V/s. D.C.I.T. (2014)164 TTJ 448 (Delhi "F" Bench) (iv) Jai Steel (India) V/s. A.C.I.T. (2013) 259 CTR 281 (Rajasthan) (v) A.C.I.T. Vs. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T. Vs. Kamal Kumar S. Agarwal (2010) 133 TTJ 818 (Nagpur) (vii) C.I.T. Vs. Kabul Chawla (2016) 380 I.T.R. 573 (Del.) (viii) Jaipuria Infrastructure Developers (P) Ltd. V/s. A.C.I.T. I.T.A. Nos. 5522 & 5523/Del/2015 decided by Hon'ble ITAT, Delhi Bench "B", Delhi on 27-06- 2016 (ix) Principal C.I.T. Vs. Kurele Paper Mills (P) Ltd. (2016) 380 I.T.R. 571 (Delhi) (SLP filed by the Department agains…

M/S. Sms Smelters Limited, Naharlagun vs. Deputy Commissioner of Income Tax, Circle - 3, Guwahati

Appeals are allowed in view of our foregoing detailed discussions

ITA 93/GTY/2017[2009-10]Status: DisposedITAT Guwahati06 Sept 2019AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

…erchandise Pvt. Ltd. V/s. D.C.I.T. (2014)164 TTJ 448 (Delhi "F" Bench) (iv) Jai Steel (India) V/s. A.C.I.T. (2013) 259 CTR 281 (Rajasthan) (v) A.C.I.T. Vs. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T. Vs. Kamal Kumar S. Agarwal (2010) 133 TTJ 818 (Nagpur) (vii) C.I.T. Vs. Kabul Chawla (2016) 380 I.T.R. 573 (Del.) (viii) Jaipuria Infrastructure Developers (P) Ltd. V/s. A.C.I.T. I.T.A. Nos. 5522 & 5523/Del/2015 decided by Hon'ble ITAT, Delhi Bench "B", Delhi on 27-06- 2016 (ix) Principal C.I.T. Vs. Kurele Paper Mills (P) Ltd. (2016) 380 I.T.R. 571 (Delhi) (SLP filed by the Department agains…

Deputy Commissioner of Income Tax, Circle - 3, Guwahati vs. M/S. Sms Smelters Limited, Naharlagun

Appeals are allowed in view of our foregoing detailed discussions

ITA 91/GTY/2017[2006-07]Status: DisposedITAT Guwahati06 Sept 2019AY 2006-07

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

…erchandise Pvt. Ltd. V/s. D.C.I.T. (2014)164 TTJ 448 (Delhi "F" Bench) (iv) Jai Steel (India) V/s. A.C.I.T. (2013) 259 CTR 281 (Rajasthan) (v) A.C.I.T. Vs. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T. Vs. Kamal Kumar S. Agarwal (2010) 133 TTJ 818 (Nagpur) (vii) C.I.T. Vs. Kabul Chawla (2016) 380 I.T.R. 573 (Del.) (viii) Jaipuria Infrastructure Developers (P) Ltd. V/s. A.C.I.T. I.T.A. Nos. 5522 & 5523/Del/2015 decided by Hon'ble ITAT, Delhi Bench "B", Delhi on 27-06- 2016 (ix) Principal C.I.T. Vs. Kurele Paper Mills (P) Ltd. (2016) 380 I.T.R. 571 (Delhi) (SLP filed by the Department agains…

Deputy Commissioner of Income Tax, Circle - 3, Guwahati vs. M/S. Sms Smelters Limited, Naharlagun

Appeals are allowed in view of our foregoing detailed discussions

ITA 77/GTY/2017[2013-14]Status: DisposedITAT Guwahati06 Sept 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

…erchandise Pvt. Ltd. V/s. D.C.I.T. (2014)164 TTJ 448 (Delhi "F" Bench) (iv) Jai Steel (India) V/s. A.C.I.T. (2013) 259 CTR 281 (Rajasthan) (v) A.C.I.T. Vs. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T. Vs. Kamal Kumar S. Agarwal (2010) 133 TTJ 818 (Nagpur) (vii) C.I.T. Vs. Kabul Chawla (2016) 380 I.T.R. 573 (Del.) (viii) Jaipuria Infrastructure Developers (P) Ltd. V/s. A.C.I.T. I.T.A. Nos. 5522 & 5523/Del/2015 decided by Hon'ble ITAT, Delhi Bench "B", Delhi on 27-06- 2016 (ix) Principal C.I.T. Vs. Kurele Paper Mills (P) Ltd. (2016) 380 I.T.R. 571 (Delhi) (SLP filed by the Department agains…

Deputy Commissioner of Income Tax, Circle - 3, Guwahati vs. M/S. Sms Smelters Limited, Naharlagun

Appeals are allowed in view of our foregoing detailed discussions

ITA 76/GTY/2017[2012-13]Status: DisposedITAT Guwahati06 Sept 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

…erchandise Pvt. Ltd. V/s. D.C.I.T. (2014)164 TTJ 448 (Delhi "F" Bench) (iv) Jai Steel (India) V/s. A.C.I.T. (2013) 259 CTR 281 (Rajasthan) (v) A.C.I.T. Vs. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T. Vs. Kamal Kumar S. Agarwal (2010) 133 TTJ 818 (Nagpur) (vii) C.I.T. Vs. Kabul Chawla (2016) 380 I.T.R. 573 (Del.) (viii) Jaipuria Infrastructure Developers (P) Ltd. V/s. A.C.I.T. I.T.A. Nos. 5522 & 5523/Del/2015 decided by Hon'ble ITAT, Delhi Bench "B", Delhi on 27-06- 2016 (ix) Principal C.I.T. Vs. Kurele Paper Mills (P) Ltd. (2016) 380 I.T.R. 571 (Delhi) (SLP filed by the Department agains…

Deputy Commissioner of Income Tax, Circle - 3, Guwahati vs. M/S. Sms Smelters Limited, Naharlagun

Appeals are allowed in view of our foregoing detailed discussions

ITA 69/GTY/2017[2007-08]Status: DisposedITAT Guwahati06 Sept 2019AY 2007-08

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

…erchandise Pvt. Ltd. V/s. D.C.I.T. (2014)164 TTJ 448 (Delhi "F" Bench) (iv) Jai Steel (India) V/s. A.C.I.T. (2013) 259 CTR 281 (Rajasthan) (v) A.C.I.T. Vs. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T. Vs. Kamal Kumar S. Agarwal (2010) 133 TTJ 818 (Nagpur) (vii) C.I.T. Vs. Kabul Chawla (2016) 380 I.T.R. 573 (Del.) (viii) Jaipuria Infrastructure Developers (P) Ltd. V/s. A.C.I.T. I.T.A. Nos. 5522 & 5523/Del/2015 decided by Hon'ble ITAT, Delhi Bench "B", Delhi on 27-06- 2016 (ix) Principal C.I.T. Vs. Kurele Paper Mills (P) Ltd. (2016) 380 I.T.R. 571 (Delhi) (SLP filed by the Department agains…

Jud Cement Limited, Shillong vs. Assistant Commissioner of Income, Circle - Shillong, Shillong

Appeals are allowed in view of our foregoing detailed discussions

ITA 40/GTY/2017[2008-09]Status: DisposedITAT Guwahati06 Sept 2019AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

…erchandise Pvt. Ltd. V/s. D.C.I.T. (2014)164 TTJ 448 (Delhi "F" Bench) (iv) Jai Steel (India) V/s. A.C.I.T. (2013) 259 CTR 281 (Rajasthan) (v) A.C.I.T. Vs. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T. Vs. Kamal Kumar S. Agarwal (2010) 133 TTJ 818 (Nagpur) (vii) C.I.T. Vs. Kabul Chawla (2016) 380 I.T.R. 573 (Del.) (viii) Jaipuria Infrastructure Developers (P) Ltd. V/s. A.C.I.T. I.T.A. Nos. 5522 & 5523/Del/2015 decided by Hon'ble ITAT, Delhi Bench "B", Delhi on 27-06- 2016 (ix) Principal C.I.T. Vs. Kurele Paper Mills (P) Ltd. (2016) 380 I.T.R. 571 (Delhi) (SLP filed by the Department agains…

Jud Cement Limited, Shillong vs. Assistant Commissioner of Income, Circle - Shillong, Shillong

Appeals are allowed in view of our foregoing detailed discussions

ITA 39/GTY/2017[2006-07]Status: DisposedITAT Guwahati06 Sept 2019AY 2006-07

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

…erchandise Pvt. Ltd. V/s. D.C.I.T. (2014)164 TTJ 448 (Delhi "F" Bench) (iv) Jai Steel (India) V/s. A.C.I.T. (2013) 259 CTR 281 (Rajasthan) (v) A.C.I.T. Vs. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T. Vs. Kamal Kumar S. Agarwal (2010) 133 TTJ 818 (Nagpur) (vii) C.I.T. Vs. Kabul Chawla (2016) 380 I.T.R. 573 (Del.) (viii) Jaipuria Infrastructure Developers (P) Ltd. V/s. A.C.I.T. I.T.A. Nos. 5522 & 5523/Del/2015 decided by Hon'ble ITAT, Delhi Bench "B", Delhi on 27-06- 2016 (ix) Principal C.I.T. Vs. Kurele Paper Mills (P) Ltd. (2016) 380 I.T.R. 571 (Delhi) (SLP filed by the Department agains…

Deputy Commissioner of Income Tax, Circle- 3, Guwahati vs. M/S. Satyam Ispat (North East) Limited, Banderdewa

Appeals are dismissed

ITA 84/GTY/2017[2007-08]Status: DisposedITAT Guwahati02 Aug 2019AY 2007-08

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 153A

…I.T. (2013) 259 CTR 281 (Rajasthan) ITA No.83-84/Gau/2017 A.Ys. 2006-07 &2007-08 DCIT, Cir-3 Guwa Vs. M/s Satyam Ispat (NE) Ltd. Page 3 (v) A.C.I.T. V/s. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T. V/s. Kamal Kumar S. Agarwal (2010) 133 TTJ 818 (Nagpur) (vii) C.I.T. V/s. Kabul Chawla (2016) 380 I.T.R. 573 (Del.) (viii) Jaipuria Infrastructure Developers (P) Ltd. V/s. A.C.I.T. I.T.A. Nos. 5522 & 5523/Del/2015 decided by Hon'ble ITAT, Delhi Bench "B", Delhi on 27-06- 2016 (ix) Principal C.I.T. V/s. Kurele Paper Mills (P) Ltd. (2016) 380 I.T.R. 571 (Delhi) (SLP filed by the Department agai…

Deputy Commissioner of Income Tax, Circle- 3, Guwahati vs. M/S. Satyam Ispat (North East) Limited, Banderdewa

Appeals are dismissed

ITA 83/GTY/2017[2006-07]Status: DisposedITAT Guwahati02 Aug 2019AY 2006-07

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 153A

…I.T. (2013) 259 CTR 281 (Rajasthan) ITA No.83-84/Gau/2017 A.Ys. 2006-07 &2007-08 DCIT, Cir-3 Guwa Vs. M/s Satyam Ispat (NE) Ltd. Page 3 (v) A.C.I.T. V/s. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T. V/s. Kamal Kumar S. Agarwal (2010) 133 TTJ 818 (Nagpur) (vii) C.I.T. V/s. Kabul Chawla (2016) 380 I.T.R. 573 (Del.) (viii) Jaipuria Infrastructure Developers (P) Ltd. V/s. A.C.I.T. I.T.A. Nos. 5522 & 5523/Del/2015 decided by Hon'ble ITAT, Delhi Bench "B", Delhi on 27-06- 2016 (ix) Principal C.I.T. V/s. Kurele Paper Mills (P) Ltd. (2016) 380 I.T.R. 571 (Delhi) (SLP filed by the Department agai…

(v) A.C.I.T. Vs. Pratibha Industries Ltd. (2013) 141 I.T.D. 151 (Mumbai) (vi) A.C.I.T v. Kamal Kumar S. Agarwal (133 TTJ 818) — Cited in 12 Judgments | BharatTax