Vishnu Borewell v. ITO

333 ITR 237High Court2011#1323 most cited

What is Vishnu Borewell v. ITO authority for?

The validity of reopening an assessment or the sufficiency of evidence for reassessment proceedings must be based on direct or circumstantial evidence. This case supports the principle that such actions cannot be based on mere suspicion.

86

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

Vishnu Borewell v. ITO · 333 ITR 237 · reassessment · reopening assessment · direct evidence · circumstantial evidence · suspicion · section 147 · section 148

Sections most often in play

Section 143(3)Section 147Section 148Section 151Section 142(1)Section 133(6)Section 14ASection 80IC

Issues it is cited on

amp expendituresanction under section 151section 147(b)section 92batrue and full disclosuresanctioning authoritysection 147(a)section 151(1)bogus share capitalmaterial facts necessary for assessmenttransfer pricing orderfirst proviso to section 147

Judgments citing Vishnu Borewell v. ITO

Sh. Anuj Kumar, Muzaffarnagar vs. ITO, Muzaffarnagar

In the result, all the appeals are partly allowed

ITA 1303/DEL/2014[2005-06]Status: DisposedITAT Delhi15 Feb 2016AY 2005-06

Bench: Shri P.K. Bansal

For Appellant: S/Shri Prem Prakash & Mashkoor Ahmed, AdvocatesFor Respondent: Shri Robin Rawal, Senior DR
Section 142(1)Section 147Section 148Section 148(2)Section 151

…3. This decision, in my opinion, supports the case of the assessee. Similar view has been taken by the Hon’ble Delhi High Court in the case of Central 8 ITA Nos.1297 & 1298/Del./2014 ITA Nos.1300 to 1305/Del./2014 India Electricity Supply Co. Ltd. vs. ITO – 333 ITR 237. Hon’ble Allahabad High Court in the case of Dr. Shashi Kant Garg v. Commissioner of Income-tax – 285 ITR 158 under para 33 of its order held that it is now well settled that a notice issued without obtaining the prior sanction of the authority mentioned in the provisions of section 151 where its proviso to sub-section (1) or the sub-section (2)…

Sh. Anuj Kumar, Muzaffarnagar vs. ITO, Muzaffarnagar

In the result, all the appeals are partly allowed

ITA 1302/DEL/2014[2004-05]Status: DisposedITAT Delhi15 Feb 2016AY 2004-05

Bench: Shri P.K. Bansal

For Appellant: S/Shri Prem Prakash & Mashkoor Ahmed, AdvocatesFor Respondent: Shri Robin Rawal, Senior DR
Section 142(1)Section 147Section 148Section 148(2)Section 151

…3. This decision, in my opinion, supports the case of the assessee. Similar view has been taken by the Hon’ble Delhi High Court in the case of Central 8 ITA Nos.1297 & 1298/Del./2014 ITA Nos.1300 to 1305/Del./2014 India Electricity Supply Co. Ltd. vs. ITO – 333 ITR 237. Hon’ble Allahabad High Court in the case of Dr. Shashi Kant Garg v. Commissioner of Income-tax – 285 ITR 158 under para 33 of its order held that it is now well settled that a notice issued without obtaining the prior sanction of the authority mentioned in the provisions of section 151 where its proviso to sub-section (1) or the sub-section (2)…

Smt. Raj Kumari, Muzaffarnagar vs. ITO, Muzaffarnagar

In the result, all the appeals are partly allowed

ITA 1301/DEL/2014[2005-06]Status: DisposedITAT Delhi15 Feb 2016AY 2005-06

Bench: Shri P.K. Bansal

For Appellant: S/Shri Prem Prakash & Mashkoor Ahmed, AdvocatesFor Respondent: Shri Robin Rawal, Senior DR
Section 142(1)Section 147Section 148Section 148(2)Section 151

…3. This decision, in my opinion, supports the case of the assessee. Similar view has been taken by the Hon’ble Delhi High Court in the case of Central 8 ITA Nos.1297 & 1298/Del./2014 ITA Nos.1300 to 1305/Del./2014 India Electricity Supply Co. Ltd. vs. ITO – 333 ITR 237. Hon’ble Allahabad High Court in the case of Dr. Shashi Kant Garg v. Commissioner of Income-tax – 285 ITR 158 under para 33 of its order held that it is now well settled that a notice issued without obtaining the prior sanction of the authority mentioned in the provisions of section 151 where its proviso to sub-section (1) or the sub-section (2)…

Smt. Raj Kumari, Muzaffarnagar vs. ITO, Muzaffarnagar

In the result, all the appeals are partly allowed

ITA 1300/DEL/2014[2004-05]Status: DisposedITAT Delhi15 Feb 2016AY 2004-05

Bench: Shri P.K. Bansal

For Appellant: S/Shri Prem Prakash & Mashkoor Ahmed, AdvocatesFor Respondent: Shri Robin Rawal, Senior DR
Section 142(1)Section 147Section 148Section 148(2)Section 151

…3. This decision, in my opinion, supports the case of the assessee. Similar view has been taken by the Hon’ble Delhi High Court in the case of Central 8 ITA Nos.1297 & 1298/Del./2014 ITA Nos.1300 to 1305/Del./2014 India Electricity Supply Co. Ltd. vs. ITO – 333 ITR 237. Hon’ble Allahabad High Court in the case of Dr. Shashi Kant Garg v. Commissioner of Income-tax – 285 ITR 158 under para 33 of its order held that it is now well settled that a notice issued without obtaining the prior sanction of the authority mentioned in the provisions of section 151 where its proviso to sub-section (1) or the sub-section (2)…

Sh. Mahendra Singh, Muzaffarnagar vs. ITO, Muzaffarnagar

In the result, all the appeals are partly allowed

ITA 1298/DEL/2014[2005-06]Status: DisposedITAT Delhi15 Feb 2016AY 2005-06

Bench: Shri P.K. Bansal

For Appellant: S/Shri Prem Prakash & Mashkoor Ahmed, AdvocatesFor Respondent: Shri Robin Rawal, Senior DR
Section 142(1)Section 147Section 148Section 148(2)Section 151

…3. This decision, in my opinion, supports the case of the assessee. Similar view has been taken by the Hon’ble Delhi High Court in the case of Central 8 ITA Nos.1297 & 1298/Del./2014 ITA Nos.1300 to 1305/Del./2014 India Electricity Supply Co. Ltd. vs. ITO – 333 ITR 237. Hon’ble Allahabad High Court in the case of Dr. Shashi Kant Garg v. Commissioner of Income-tax – 285 ITR 158 under para 33 of its order held that it is now well settled that a notice issued without obtaining the prior sanction of the authority mentioned in the provisions of section 151 where its proviso to sub-section (1) or the sub-section (2)…

Prakash Fatandas Jassuja, Thane vs. ITO WD 3(2), Thane

The appeals of the assessee are partly allowed

ITA 4933/MUM/2015[2005-06]Status: DisposedITAT Mumbai20 Jan 2016AY 2005-06

Bench: Shri Joginder Singh

Section 133ASection 147

…as Jassuja. view find support from the ratio laid down in following cases:- i. Epica Laboratories Ltd. vs DCIT 251 ITR 420, 425-426 (Bom.), ii. Vishnu Borewell vs ITO (2002) 257 ITR 512 (Orissa), iii. Central India Electric Supply Company Ltd. vs ITO (2011) 333 ITR 237 (Del.), iv. V.J. Services Company Middle East ltd. vs DCIT (2011) 339 ITR 169 (Uttrakhand), v. CIT vs Abhyudaya Builders (P. ) Ltd. (2012) 340 ITR 310 (All.), vi. CIT vs Dr. Devendra Gupta (2011) 336 ITR 59 (Raj.), vii. Emirates Shipping Line FZE vs Asst. DIT (2012) 349 ITR 493 (Del.). viii. Reference may also made to following judicial decisions…