V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd. v. Union of India

377 ITR 266High Court#9737 most cited

What is V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd. v. Union of India authority for?

The case is cited for the proposition that the Assessing Officer must have reason to believe that income has escaped assessment before initiating reassessment proceedings under Section 147 of the Income Tax Act, 1961. This requires more than a mere change of opinion.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2021.

Also referred to as

Skyview Consultant Pvt. Ltd V/s ITO · Section 147 · reason to believe · escaped assessment · reassessment · change of opinion · income tax assessment · assessment procedure

Judgments citing V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd. v. Union of India

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)

…iety Vs DCIT(E) 15. Blue Coast Infrastructure Development P. Ltd. Vs. Deputy CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International…

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)

…iety Vs DCIT(E) 15. Blue Coast Infrastructure Development P. Ltd. Vs. Deputy CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International…

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)

…iety Vs DCIT(E) 15. Blue Coast Infrastructure Development P. Ltd. Vs. Deputy CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International…

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)

…iety Vs DCIT(E) 15. Blue Coast Infrastructure Development P. Ltd. Vs. Deputy CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International…

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)

…iety Vs DCIT(E) 15. Blue Coast Infrastructure Development P. Ltd. Vs. Deputy CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International…

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)

…iety Vs DCIT(E) 15. Blue Coast Infrastructure Development P. Ltd. Vs. Deputy CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International…

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)

…iety Vs DCIT(E) 15. Blue Coast Infrastructure Development P. Ltd. Vs. Deputy CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International…

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)

…iety Vs DCIT(E) 15. Blue Coast Infrastructure Development P. Ltd. Vs. Deputy CIT, 81 ITR (Tribunal) 419 (CHD- TRIB) 16. Skyview Consultant Pvt. Ltd V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd V/s Union of India, 377 ITR 266 (P&H) 18. State Bank of Patiala V/s Commissioner of Income Tax, 375 ITR 109 (P&H) 19. Commissioner of Income Tax V/s ITW India Ltd., 377 ITR 195 (P&H) 20. Commissioner of Income Tax V/s Kelvinator of India Ltd, 320 ITR 561(SC) 21. Pr. Commissioner Of Income Tax V/s Meenakshi Overseas P Ltd 82 taxmann.com, 300(Del) 22. M/s Holy Faith International…

M/S Heritage Educational Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

ITA 1071/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh26 Nov 2020AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT (Sr. DR)
Section 11(1)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(3)Section 131Section 142(1)Section 143(3)Section 147

…Tax, Faridabad Versus M/s ITW India Ltd 2015] 377ITR 195 (PSnH) • Commissioner of Income Tax, Delhi Vs. Kelvinator of India Ltd. [2010 (1) TM 11 ■ SUPREME COURT OF INDIA] • Mitsubishi Electric Automotive India Pvt. Ltd. Versus Union of India And Others 2015] 377 ITR 266 (P&H) • jurisdictional High Court in the case of State Bank of Patiala Versus Commissioner of Income Tax 86 another [20151 375 ITR 109 (P&H) Also the amount paid to members includes travelling expenses also incurred by them for works of society. Also the school was managed by the principal but all the decision were taken by the members in the ba…

M/S Heritage Educational Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

ITA 1070/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh26 Nov 2020AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT (Sr. DR)
Section 11(1)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(3)Section 131Section 142(1)Section 143(3)Section 147

…Tax, Faridabad Versus M/s ITW India Ltd 2015] 377ITR 195 (PSnH) • Commissioner of Income Tax, Delhi Vs. Kelvinator of India Ltd. [2010 (1) TM 11 ■ SUPREME COURT OF INDIA] • Mitsubishi Electric Automotive India Pvt. Ltd. Versus Union of India And Others 2015] 377 ITR 266 (P&H) • jurisdictional High Court in the case of State Bank of Patiala Versus Commissioner of Income Tax 86 another [20151 375 ITR 109 (P&H) Also the amount paid to members includes travelling expenses also incurred by them for works of society. Also the school was managed by the principal but all the decision were taken by the members in the ba…

M/S Heritage Educational Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

ITA 1069/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh26 Nov 2020AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT (Sr. DR)
Section 11(1)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(3)Section 131Section 142(1)Section 143(3)Section 147

…Tax, Faridabad Versus M/s ITW India Ltd 2015] 377ITR 195 (PSnH) • Commissioner of Income Tax, Delhi Vs. Kelvinator of India Ltd. [2010 (1) TM 11 ■ SUPREME COURT OF INDIA] • Mitsubishi Electric Automotive India Pvt. Ltd. Versus Union of India And Others 2015] 377 ITR 266 (P&H) • jurisdictional High Court in the case of State Bank of Patiala Versus Commissioner of Income Tax 86 another [20151 375 ITR 109 (P&H) Also the amount paid to members includes travelling expenses also incurred by them for works of society. Also the school was managed by the principal but all the decision were taken by the members in the ba…

V/s ITO and Another, 423 ITR 645 (DLEHI) 17. Mitsubishi Electric Automotive India (P.) Ltd. v. Union of India (377 ITR 266) — Cited in 11 Judgments | BharatTax