Vijay Harishchandra Patel v. ITO

400 ITR 167High Court2018#5054 most cited

What is Vijay Harishchandra Patel v. ITO authority for?

Reopening of assessment is quashed when the Assessing Officer's belief is based on a factual misconception, such as assuming no return of income was filed when one was already accepted.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Vijay Harishchandra Patel v. ITO · section 148 · reopening of assessment · reason to believe · factual misconception · borrowed satisfaction · assessment procedure · income escaping assessment · notice u/s 148

Sections most often in play

Section 147Section 148Section 143(3)Section 139Section 142(1)Section 144Section 143(2)Section 151

Issues it is cited on

section 148(2)bogus ltcgescapement of incomespecified authorityinterest u/s 234atangible materialsection 50cincome escaping assessmentreason to believesection 50borrowed satisfactionreopening of assessment

Judgments citing Vijay Harishchandra Patel v. ITO

Hightech Construction P.Ltdr, New Delhi vs. ITO, Ward-1(3), Faridabad

In the result, both the Appeals of the assessee are partly

ITA 1606/DEL/2019[2012-13]Status: DisposedITAT Delhi22 Mar 2019AY 2012-13

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: SH. KAPIL GOEL, ADVFor Respondent: SH. AMIT KATOCH, SR. DR
Section 133(6)Section 143(2)Section 147Section 148Section 292B

…ench ITAT decision in case of M/s Asis Plywood Pvt Ltd order dated 28.01.2019 in ITA 2144/Del/2015 placed at pages 7 to 17 of compilation on records. Similar is decision of The Hon’ble Gujarat High Court in the case of Vijay Harishchandra Patel vs. ITO (2018) 400 ITR 167 (Guj.) (HC) where also it was held that “When the original ground for reopening the assessment did not survive, the Assessing Officer had sought to proceed further with the assessment on totally different grounds, which was impermissible. Despite the fact that the assessee had duly submitted that he had filed his return, wherein the very same iss…

Hightech Construction P.Ltdr, New Delhi vs. ITO, Ward-1(3), Faridabad

In the result, both the Appeals of the assessee are partly

ITA 1605/DEL/2019[2011-12]Status: DisposedITAT Delhi22 Mar 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: SH. KAPIL GOEL, ADVFor Respondent: SH. AMIT KATOCH, SR. DR
Section 133(6)Section 143(2)Section 147Section 148Section 292B

…ench ITAT decision in case of M/s Asis Plywood Pvt Ltd order dated 28.01.2019 in ITA 2144/Del/2015 placed at pages 7 to 17 of compilation on records. Similar is decision of The Hon’ble Gujarat High Court in the case of Vijay Harishchandra Patel vs. ITO (2018) 400 ITR 167 (Guj.) (HC) where also it was held that “When the original ground for reopening the assessment did not survive, the Assessing Officer had sought to proceed further with the assessment on totally different grounds, which was impermissible. Despite the fact that the assessee had duly submitted that he had filed his return, wherein the very same iss…

Jagat Singh, Ghaziabad vs. ITO, Ward- 1(3), Ghaziabad

In the result, appeal of Assessee is allowed

ITA 2749/DEL/2018[2008-09]Status: DisposedITAT Delhi04 Sept 2018AY 2008-09

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Vijay Kumar Jiwani, Sr. D.R
Section 147Section 148Section 50C

…n explained. No error was committed by the Appellate Tribunal in holding that reopening of the assessment under section 147 was bad in law. No question of law arose.” 7.3. The Hon’ble Gujarat High Court in the case of Vijay Harishchandra Patel vs. ITO (2018) 400 ITR 167 (Guj.) (HC) held as under : Held, allowing the petition, that the very basis for reopening of the assessment was unjustified and the 14 ITA.No.2749/Del./2018 Shri Jagat Singh, Ghaziabad. assumption of jurisdiction under section 147 by the Assessing Officer by issuing a notice under section 148 was without authority of law and could not be sustai…