Vipan Khanna v. CIT

255 ITR 220High Court2002#725 most cited

What is Vipan Khanna v. CIT authority for?

Assessment proceedings conclude and become final if a scrutiny notice under Section 143(2) is not served within the prescribed statutory period. This case also clarified the historical position that reassessment under Section 147/148 was restricted to issues for which reasons were recorded, a view superseded by Explanation 3 to Section 147.

140

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Vipan Khanna v. CIT · 255 ITR 220 · Section 143(2) notice · time limit scrutiny assessment · finality of assessment · Section 147 reassessment · scope of reassessment · reasons to believe · unconnected issues · Explanation 3 Section 147 · superseded by amendment

Sections most often in play

Section 143(3)Section 147Section 153ASection 153CSection 148Section 132Section 142(1)Section 143(1)

Issues it is cited on

section 13(1)(c)(ii)section 13(1)(b)section 164(2)section 13(1)(d)section 148(2)section 158bb(1)section 11(5)section 164retraction of statementsection 13(1)(c)section 158bbsection 13(1)

Judgments citing Vipan Khanna v. CIT

SRI KRISHA TRADERS,SIVAGANGAI vs. DCIT, NON CORPORATE CIRCLE-1,, MADURAI

In the result, the appeal of the assessee is allowed

ITA 2223/CHNY/2025[2017-18]Status: DisposedITAT Chennai12 Dec 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2223/Chny/2025 िनधा%रण वष% /Assessment Year: 2017-18

For Appellant: Mr. N. Vijay Kumar, C.A *+For Respondent: Ms. Babitha, JCIT
Section 139(1)Section 147Section 148Section 250Section 40A(3)

…ns for such issue were not included in the notice under section 148(2). The decisions of the Kerala High Court in Travancore Cements Ltd., [2009] 179 Taxman 117/305 ITR 170 (Kerala) and of the Punjab and Haryana High Court in Vipan Khanna, [2002] 122 Taxman 1/255 ITR 220 (Punjab & Haryana) would, therefore, no longer hold the field. However, in so far as the second line of authority is concerned, which is reflected in the judgment of the Rajasthan High Court in Shri Ram Singh, [2008] 306 ITR 343 (Rajasthan), Explanation 3 as inserted by Parliament would not take away the basis of that decision. The view which was…

MAYA KUMARI,JAIPUR vs. ITO WARD 2(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 581/JPR/2025[2012-13]Status: DisposedITAT Jaipur03 Nov 2025AY 2012-13
For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gautam Singh choudhary, Addl. CIT
Section 147Section 148Section 234ASection 250Section 69

…ourse of proceedings under s.147\nthough the reasons for such issue were not included in the reasons recorded in the notice\nunder s.148(2) on the basis of which he had initiated proceedings under s.147.—\nVipanKhanna vs. CIT (2002) 175 CTR (P&H) 335 : (2002) 255 ITR 220 (P&H) and\nTravancore Cements Ltd. vs. Asstt. CIT (2008) 219 CTR (Ker) 359 : (2008) 305 ITR 170\n(Ker) held no longer good law.\nThe heading of s.147 is \"Income escaping assessment\" and that of s.148 \"Issue of notice\nwhere income escaped assessment\". Sec. 148 is supplementary and complimentary to s.\n147. Sub-s. (2) of s.148 mandates reasons…

SHRI V. NATARAJAN (INDIVIDUAL),RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

ITA 1801/CHNY/2024[2015-16]Status: DisposedITAT Chennai31 Oct 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT
Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

…the return filed by him has become final and no scrutiny proceedings are to be started in respect of that return." 7.2.7 This CBDT circular was referred to and clarified by the Punjab and Haryana High Court in Vipan Khanna v. Commissioner of Income Tax (2002) 255 ITR 220. In Vipan Khanna v. Commissioner of Income Tax (supra), the Punjab and Haryana High Court held that assessment proceedings come to an end and the matter becomes final the moment there was no scrutiny notice within stipulated period of time. "..... Another important change incorporated in sub- section (2) of section 143 of the Act is that the noti…

VARADAPPAN NATARAJAN,RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

ITA 1535/CHNY/2024[2016-17]Status: DisposedITAT Chennai31 Oct 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT
Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

…the return filed by him has become final and no scrutiny proceedings are to be started in respect of that return." 7.2.7 This CBDT circular was referred to and clarified by the Punjab and Haryana High Court in Vipan Khanna v. Commissioner of Income Tax (2002) 255 ITR 220. In Vipan Khanna v. Commissioner of Income Tax (supra), the Punjab and Haryana High Court held that assessment proceedings come to an end and the matter becomes final the moment there was no scrutiny notice within stipulated period of time. "..... Another important change incorporated in sub- section (2) of section 143 of the Act is that the noti…

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

ITA 1001/JPR/2025[2019-20]Status: DisposedITAT Jaipur27 Oct 2025AY 2019-20
For Appellant: Sh. Shrawan Kumar Gupta, Adv.\rFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT\r
Section 139(1)Section 143(2)Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 234ASection 250

…f proceedings under s.147 though the reasons for\r\nsuch issue were not included in the reasons recorded in the notice under s.\r\n148(2) on the basis of which he had initiated proceedings under s.147.—\r\nVipanKhanna vs. CIT (2002) 175 CTR (P&H) 335 : (2002) 255 ITR 220 (P&H)\r\nand Travancore Cements Ltd. vs. Asstt. CIT (2008) 219 CTR (Ker) 359 : (2008)\r\n305 ITR 170 (Ker) held no longer good law.\r\nThe heading of s.147 is \"Income escaping assessment\" and that of s.148\r\n\"Issue of notice where income escaped assessment\". Sec. 148 is\r\nsupplementary and complimentary to s.147. Sub-s. (2) of s.148 mandate…

MO. SHARIPH KURESHI,SIKAR vs. ITO WARD-4 SIKAR, SIKAR

In the result, the appeal of the assessee is allowed

ITA 366/JPR/2025[2013-14]Status: DisposedITAT Jaipur18 Sept 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 144Section 147Section 148Section 234ASection 271(1)(c)

…ourse of proceedings under s. 147 though the reasons for such issue were not included in the reasons recorded in the notice under s. 148(2) on the basis of which he had initiated proceedings under s. 147.—Vipan Khanna vs. CIT (2002) 175 CTR (P&H) 335 : (2002) 255 ITR 220 (P&H) and Travancore Cements Ltd. vs. Asstt. CIT (2008) 219 CTR (Ker) 359 : (2008) 305 ITR 170 (Ker) held no longer good law. The heading of s. 147 is "Income escaping assessment" and that of s. 148 "Issue of notice where income escaped assessment". Sec. 148 is supplementary and complimentary to s. 147. Sub-s. (2) of s. 148 mandates reasons for i…

M/S. BIOBUILD DEVELOPERS ,MUMBAI vs. INCOME TAX OFFICER WARD 24(1)(3), MUMBAI

ITA 4011/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Aug 2025AY 2013-14

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Sameer DalalFor Respondent: Shri Pravin Salunkhe
Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M/s. Biobuild Developers 301, Crescent Tower, Opp. Infinity Mall, New Link Road, Andheri (West) Mumbai - 400053, Maharashtra. [PAN:AAHFB4024A] …………. Appellant Vs Income Tax Officer Ward 24(1)(3), Mumbai Piramal Chambers, Lalbaug, Parel, Mumbai – 400012. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Sameer Dalal For the Respondent/Department : Shri Pravin Salunkhe Date Conclusion of hearing : 30.07.2025 Pronouncement of order : 25.08.2025 O R D…

DCIT CENTRAL CIRCLE-2, DELHI vs. APPLE COMMODITIES LTD. , GAUTAM BUDH NAGAR

ITA 1405/DEL/2022[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

Section 139(1)Section 143(3)Section 147Section 148

…n to the assessment year 1989-1990 and subsequent years." 9. By virtue of Explanation 3 to section 147 interpretive confusion came to be clarified and thus the decisions rendered by the Punjab and Haryana High Court in the case of Vipan Khanna v. CIT, (2002) 255 ITR 220 (P&H) and the Kerala High Court in the case of Travancore Cements Limited v. Asst. CIT, (2008) 305 ITR 170 (Ker), no longer hold the field on the subject. 10. The ratio of both the afore cited cases was that upon the issuance of notice under section 148(2), when proceedings were initiated by the Assessing Officer on issues in respect of which he…

HARSH COMTRADE PVT LTD,SURAT vs. INCOME TAX OFFICER, WARD 5(4), KOLKATA

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 225/KOL/2024[2012-13]Status: DisposedITAT Kolkata01 Jul 2025AY 2012-13

Bench: Shri George Mathanआयकर अपील सं/Ita No.225/Kol/2024 (नििाारण वर्ा / Assessment Year :2012-2013) Harsh Comtrade Private Limited, Vs Ito, Ward-5(4), Kolkata 1/A, Stuti Apartment, Near Ashok Panhouse, City Light, Surat, Gujarat Pan No. :Aabcg 8847 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Mehul Shah, Ar नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Shri S.B. Chakraborthy, Addl. Cit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 01/07/2025 घोषणा की तारीख/Date Of Pronouncement : 01/07/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 28.12.2023, Passed In Din & Order No.Itba/Nfac/S/250/2023-24/1059161646(1) For The Assessment Year 2012-2013. 2. Shri Mehul Shah, Ld. Ar Appeared On Behalf Of The Assessee & Shri S.B.Chakraborthy, Ld.Sr. Dr Appeared On Behalf Of The Revenue. 3. At The Time Of Hearing, Ld. Ar Submitted That He Has Filed Written Submissions Before The Tribunal Which Has Been Placed In The Paper Book At Pages 90 To 104 Which Reads As Follows :- Before Income Tax Appellate Tribunal, Kolkata - 'Smc' Bench In The Case Of Harsh Comtrade Pvt. Ltd Sub: Written Submission For A.Y. 2012-13 Ref: Assessee'S Appeal No. 225/Kol/2024 Date Of Hearing: 21.08.2024 May It Please To Your Honour 1. In This Case, The Case Is Re-Opened On The Basis Of Reasons For Reopening Recorded On 23.03.2018. The Same Is Reproduced

For Respondent: Shri S.B. Chakraborthy, Addl. CIT-Sr.DR
Section 148

…rse of the proceedings though the reasons for such issue were not included in the notice under section 148(2). The decisions of the Kerala High Court in Travancore Cements Ltd. (2008) 305 ITR 170 and of the Punjab and Haryana High Court in Vipan Khanna [2002] 255 ITR 220 would, therefore, no longer hold the field. However, in so far as the second line of authority is concerned, which is reflected in the judgment of the Rajasthan High Court in Shri Ram Singh (2008) 306 ITR 343, Explanation 3 as inserted by Parliament would not take away the basis of that decision. The view which was taken by the Rajasthan High Cou…

RAMA SHANKER PAREEK,JAIPUR vs. INCOME TAX OFFICER, WARD NO. 7(2), JAIPUR

In the result, appeal of the assessee is allowed

ITA 253/JPR/2025[2010-11]Status: DisposedITAT Jaipur24 Jun 2025AY 2010-11
For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT
Section 142(1)Section 147Section 148Section 234ASection 250Section 69CSection 80C

…urse of proceedings\nunder s.147 though the reasons for such issue were not included in the reasons\nrecorded in the notice under s.148(2) on the basis of which he had initiated\nproceedings under s.147.—Vipan Khanna vs. CIT (2002) 175 CTR (P&H) 335 :\n(2002) 255 ITR 220 (P&H) and Travancore Cements Ltd. vs. Asstt. CIT (2008)\n219 CTR (Ker) 359 : (2008) 305 ITR 170 (Ker) held no longer good law.\nThe heading of s.147 is \"Income escaping assessment\" and that of s.148 \"Issue\nof notice where income escaped assessment\". Sec. 148 is supplementary and\ncomplimentary to s.147. Sub-s. (2) of s.148 mandates reasons f…

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

ITA 41/JPR/2025[2014-15]Status: DisposedITAT Jaipur05 May 2025AY 2014-15
For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234

…ourse of proceedings under s.147 though the reasons for such issue were not\nincluded in the reasons recorded in the notice under s.148(2) on the basis of\nwhich he had initiated proceedings under s.147.—Vipan Khanna vs. CIT (2002)\n175 CTR (P&H) 335 : (2002) 255 ITR 220 (P&H) and Travancore Cements Ltd.\nvs. Asstt. CIT (2008) 219 CTR (Ker) 359 : (2008) 305 ITR 170 (Ker) held no\nlonger good law.\nThe heading of s.147 is \"Income escaping assessment\" and that of s.148 \"Issue\nof notice where income escaped assessment\". Sec. 148 is supplementary and\ncomplimentary to s.147. Sub-s. (2) of s.148 mandates reasons…

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

ITA 39/JPR/2025[2013-14]Status: DisposedITAT Jaipur05 May 2025AY 2013-14
For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234

…ourse of proceedings under s.147 though the reasons for such issue were not\nincluded in the reasons recorded in the notice under s.148(2) on the basis of\nwhich he had initiated proceedings under s.147.—Vipan Khanna vs. CIT (2002)\n175 CTR (P&H) 335 : (2002) 255 ITR 220 (P&H) and Travancore Cements Ltd.\nvs. Asstt. CIT (2008) 219 CTR (Ker) 359 : (2008) 305 ITR 170 (Ker) held no\nlonger good law.\nThe heading of s.147 is \"Income escaping assessment\" and that of s.148 \"Issue\nof notice where income escaped assessment\". Sec. 148 is supplementary and\ncomplimentary to s.147. Sub-s. (2) of s.148 mandates reasons…

ASSISTANT COMMISSIONER OF INCOME TAX, COIMBATORE vs. KAMATCHIPURAM VELLINGIRI JAYARAMAN, COIMBATORE

Appeal of the revenue is dismissed, where as the Cross objection of the assessee is allowed

ITA 2777/CHNY/2024[2017-18]Status: DisposedITAT Chennai29 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Ms. D.Komali Krishna, CITFor Respondent: Mr.Venkatswami, ITP &
Section 147Section 148

…ns for such issue were not included in the notice under section 148(2). The decisions of the Kerala High Court in Travancore Cements Ltd., [2009] 179 Taxman 117/305 ITR 170 (Kerala) and of the Punjab and Haryana High Court in Vipan Khanna, [2002] 122 Taxman 1/255 ITR 220 (Punjab & Haryana) would, therefore, no longer hold the field. However, in so far as the second line of authority is concerned, which is reflected in the judgment of the Rajasthan High Court in Shri Ram Singh, [2008] 306 ITR 343 (Rajasthan), Explanation 3 as inserted by Parliament would not take away the basis of that decision. The view which was…

MOORTHY,SALEM vs. ACIT, CIRCLE-2,, SALEM

Appeal of the assessee is allowed

ITA 490/CHNY/2025[2011-12]Status: DisposedITAT Chennai23 Apr 2025AY 2011-12

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr.T.S.Lakshmi VenkatramanFor Respondent: Ms. Anitha, Addl.CIT
Section 143(3)Section 147Section 148

…ns for such issue were not included in the notice under section 148(2). The decisions of the Kerala High Court in Travancore Cements Ltd., [2009] 179 Taxman 117/305 ITR 170 (Kerala) and of the Punjab and Haryana High Court in Vipan Khanna, [2002] 122 Taxman 1/255 ITR 220 (Punjab & Haryana) would, therefore, no longer hold the field. However, in so far as the second line of authority is concerned, which is reflected in the judgment of the Rajasthan High Court in Shri Ram Singh, [2008] 306 ITR 343 (Rajasthan), Explanation 3 as inserted by Parliament would not take away the basis of that decision. The view which was…

M/S. EXHIBITS INDIA PVT. LTD.,KOLKATA vs. A.C.I.T., CC - 4(1), KOLKATA

The appeal of the assessee is allowed

ITA 2481/KOL/2024[2016-2017]Status: DisposedITAT Kolkata26 Feb 2025AY 2016-2017

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.2481/Kol/2024 Assessment Year: 2016-17 M/S Exhibits India Pvt. Ltd. .……………………………………..….……….Appellant P-496, Keyatala Road, Kolkata – 700029. [Pan: Aabce1359C] Vs. Acit, Central Circle-4(1), Kolkata….…….............……........……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Jyoti Dugar, Ar, Appeared On Behalf Of The Assessee. Shri Sailen Samadder, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : February 25, 2025 Date Of Pronouncing The Order : February 26, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 09.09.2024 Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, The Registry Has Informed That There Is A Delay Of 6 Days In Filing The Present Appeal. The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause & The Delay Was Not Intentional. We, Therefore, Condone The Delay In Filing The Appeal & Adjudicate The Appeal On Merits Of The Case. 3. The Assessee In The Instant Appeal Has Raised Various Grounds But The Primary Issue Under Consideration Is That An Addition Made By The Assessing Officer U/S 40A(3) Of The Act Alleging The Violation Of Provision Of Cash Payment & Whether The Assessment Made U/S 153A R.W.S.

Section 132(1)Section 133ASection 143(3)Section 153ASection 250Section 40A(3)

…in, it was held that completed assessment cannot be interfered with u/s 153A unless incriminating material found during the search operation and he also cited another decision of Hon’ble Punjab & Haryana High Court in the case Vipin Khanna vs. CIT reported in 255 ITR 220 (PH), wherein, the Hon’ble Punjab & Haryana High Court has expressed the similar view. 7. On the other hand, the ld. DR supported the order of the lower authorities and stated that assessment u/s 153A was rightly made and the ld. CIT(A) correctly upheld the order of the Assessing Officer by confirming the addition u/s 40A(3) of the Act. He argue…

LAKHMI CHAND YADAV,FARIDABAD vs. ITO, WARD-1(4), FARIDABAD

In the result, the appeal filed by the revenue is dismissed and the substantial questions of law are answered against the revenue

ITA 516/DEL/2020[2011-12]Status: DisposedITAT Delhi03 Dec 2024AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 516/Del/2020 : Asstt. Year : 2011-12 Lakhmi Chand Yadav, Vs Income Tax Officer, Village Mirzapur Hardet Haveli Ward-1(4), Mujehri, Faridabad, Haryana-121004 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaepy4744P Assessee By : Sh. M. K. Gupta, Ca Revenue By : Sh. B. S. Anand, Sr. Dr Date Of Hearing: 25.11.2024 Date Of Pronouncement: 03.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2011-12, Arises Against The Order Of Cit(A), Faridabad Dated 28.11.2019 In Case No. 10339/2018-19 In Proceedings U/S 143(3)/147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. M. K. Gupta, CAFor Respondent: Sh. B. S. Anand, Sr. Dr
Section 133ASection 143Section 143(3)Section 147Section 148Section 260A

…though the reasons for such issue were not included in the notice under Section 148(2). The decisions of the Kerala High Court in Travancore Cements Ltd. [2008] 305 ITR 170 and of the Punjab and Haryana High 8 Lakhmi Chand Yadav Court in Vipan Khhanna [2002] 255 ITR 220 would, therefore, no longer hold the field. However, in so far as the second line of authority is concerned, which is reflected in the judgment of the Rajasthan High Court in Shri Ram Singh [2008] 306 ITR 343, Explanation 3 as inserted by Parliament would not take away the basis of that decision. The view which was taken by the Rajasthan High Cou…

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 987/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 847/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

ITA 846/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jul 2024AY 2015-16

…made enquiries regarding various expenses and thereafter he made disallowances. It is argued that this is not permissible under law. The learned Counsel strongly relied on the decision of Hon'ble Punjab & Haryana High Court in the case of Vipan Khanna v. CIT 255 ITR 220 (P&H). The relevant part of the ratio of this case is reproduced from the head notes as under: According to the law laid down by the Hon'ble Supreme Court in CIT v. Sun Engineering works p. ltd 198 ITR 297, when proceedings Under Section 147 of the Act are initiated, the proceedings are open only qua items oj under assessment. The finality of ass…

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 845/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

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