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“reopening of assessment”

ReassessmentSections 147-151Sections 147-1514,262 judgments

The decision most relied on for reopening of assessment is GKN Driveshafts (India) Ltd. v. ITO (259 ITR 19), cited in 1,349 judgments on BharatTax.

Leading authorities on reopening of assessment

GKN Driveshafts (India) Ltd. v. ITO
259 ITR 19 · 2003 · Supreme Court
1,349
citing judgments

When a notice under Section 148 of the Income Tax Act is issued, the Assessing Officer is bound to furnish reasons for reopening upon the assessee's request and must dispose of the assessee's objections to the notice by passing a speaking order.

ACIT v. Rajesh Jhaveri Stock Brokers Pvt. Ltd.
291 ITR 500 · 2007 · Supreme Court
1,030
citing judgments

For initiating reassessment proceedings under Section 147, the Assessing Officer needs only prima facie material providing a reason to believe that income has escaped assessment. Conclusive proof or the sufficiency/correctness of the material is not required at the stage of issuing the notice under Section 148.

Raymond Woollen Mills Ltd. v. ITO
236 ITR 34 · 1999 · Supreme Court
862
citing judgments

For reassessment proceedings under Section 148, the Assessing Officer only needs prima facie material to have a reason to believe income has escaped assessment. Conclusive proof or evaluation of the sufficiency and correctness of such material is not required at the stage of issuing the notice.

CIT v. Lovely Exports (P) Ltd.
216 CTR 195 · 2008 · Supreme Court
854
citing judgments

If an assessee company receives share application money from alleged bogus shareholders and provides their details to the Assessing Officer, no addition can be made under Section 68 in the company's hands; the Department must proceed against the shareholders by reopening their individual assessments.

CIT v. Jet Airways (I) Ltd.
331 ITR 236 · 2011 · High Court
694
citing judgments

The Assessing Officer loses jurisdiction and the entire reassessment becomes invalid if no addition is made in respect of the income that formed the basis of the reopening. Explanation 3 to Section 147 does not permit assessing other escaped income unless an addition is made for the original income forming the reason to believe.

CIT v. RRJ Securities Ltd.
380 ITR 612 · 2016 · High Court
689
citing judgments

Completed assessments can be interfered with under Section 153A or 153C only on the basis of incriminating material unearthed during the search, necessitating a direct correlation between the discovered material and the power to assess or reopen concluded assessments.

Union of India v. Ashish Agarwal
444 ITR 1 · 2022 · Supreme Court
524
citing judgments

Notices issued under the unamended Section 148 of the Income-tax Act between April 1, 2021, and May 4, 2022, must be treated as notices issued under the new Section 148A(b) of the amended law. This requires the Assessing Officer to follow the procedure prescribed under the amended reassessment provisions, including issuing an order under Section 148A(d) before a fresh notice under Section 148.

PCIT v. Meenakshi Overseas Pvt. Ltd.
395 ITR 677 · 2017 · High Court
471
citing judgments

Reassessment proceedings initiated solely based on an investigation wing/appraisal report, without the Assessing Officer's independent application of mind to form a 'reason to believe' that income has escaped assessment, are beyond jurisdiction, bad in law, and void ab initio.

Judgments citing reopening of assessment

Smt. Saroj Dhaka, Jaipur vs. ITO, Ward-6(3), Jaipur

ITA 1345/JPR/2019[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

escaped assessment - In the absence of a direct nexus or live link, such confessional statement will not constitute a relevant material justifying the reopening of assessment. 2.5.2In Kothari Metals v/s ITO (2015) 377 ITR 581/ 140 DTR 150 (Karn HC) held that the statement of some other person which ... para 2 thereafter, in para 3 the Hon’ble High Court took note of the fact that assessee’s appeal with respect to reopening of assessment was allowed by ld. CIT(A) holding reassessment notice as invalid and further observed that The ITAT in its elaborate order discussed the validity

Shri Kailash Chand Gehlot, Jaipur vs. ITO, Ward-5(3) Jaipur

ITA 1279/JPR/2019[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

escaped assessment - In the absence of a direct nexus or live link, such confessional statement will not constitute a relevant material justifying the reopening of assessment. 2.5.2In Kothari Metals v/s ITO (2015) 377 ITR 581/ 140 DTR 150 (Karn HC) held that the statement of some other person which ... para 2 thereafter, in para 3 the Hon’ble High Court took note of the fact that assessee’s appeal with respect to reopening of assessment was allowed by ld. CIT(A) holding reassessment notice as invalid and further observed that The ITAT in its elaborate order discussed the validity

Shri Shrinivas Tripathi, Ajmer vs. Income Tax Officer, Ajmer

ITA 471/JPR/2018[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

escaped assessment - In the absence of a direct nexus or live link, such confessional statement will not constitute a relevant material justifying the reopening of assessment. 2.5.2In Kothari Metals v/s ITO (2015) 377 ITR 581/ 140 DTR 150 (Karn HC) held that the statement of some other person which ... para 2 thereafter, in para 3 the Hon’ble High Court took note of the fact that assessee’s appeal with respect to reopening of assessment was allowed by ld. CIT(A) holding reassessment notice as invalid and further observed that The ITAT in its elaborate order discussed the validity

Shri Arvind Kumar Sengwa, Ajmer vs. Income Tax Officer, Ward-2-1, Ajmer

ITA 1123/JPR/2018[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

escaped assessment - In the absence of a direct nexus or live link, such confessional statement will not constitute a relevant material justifying the reopening of assessment. 2.5.2In Kothari Metals v/s ITO (2015) 377 ITR 581/ 140 DTR 150 (Karn HC) held that the statement of some other person which ... para 2 thereafter, in para 3 the Hon’ble High Court took note of the fact that assessee’s appeal with respect to reopening of assessment was allowed by ld. CIT(A) holding reassessment notice as invalid and further observed that The ITAT in its elaborate order discussed the validity

Shri Manjinder Singh S/O Shri Satnam Singh, Kapurthalla vs. Income Tax Officer -2, Kapurthala

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

ITA 5/ASR/2018[2009-10]Status: DisposedITAT Amritsar02 Mar 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. Ravinder Mittal, Sr. DR
Section 133(6)Section 147Section 69

benefit of cash deposits out of cash withdrawals, funds of the father and cash in hand. The ld. counsel has objected to the reopening of assessment u/s 147 of the Act as the letter issued by the AO was for verification of final transaction u/s 133(6). He has filed

Sh. Joginder Singh S/O. Sh. Gurdial Singh, Bathinda vs. Income Tax Officer, Bathinda

Appeal of the assessee is disposed of in the terms indicated as above

ITA 198/ASR/2019[2009-10]Status: DisposedITAT Amritsar28 Feb 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 147Section 148Section 149Section 150Section 153(3)

amend the grounds of appeal before the appeal is finally heard or disposed off. The 1st issue pertains to validity of reopening of assessment u/s 147 3. of the act which is spread over to Ground nos. 1 to 3 are interlinked to each other in respect of the transaction

Shreenathji Infrastructure P.Ltd., Pipariya vs. Assistant Commissioner of Income Tax, Itarsi

ITA 314/IND/2018[2014-15]Status: DisposedITAT Indore28 Feb 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

erred in concluding that the reopening is legally valid, correct and justified. It is humbly submitted that the reopening of assessment was based on mere change of opinion by the Ld. AO. The proceedings u/s 147 was initiated without there being reason to believe that income of the appellant ... erred in concluding that the reopening is legally valid, correct and justified. It is humbly submitted that the reopening of assessment was based on mere change of opinion by the Ld. AO. The proceedings u/s 147 was initiated without there being reason to believe that income of the appellant

Shreenathji Infrastructure P.Ltd., Pipariya vs. Assistant Commissioner of Income Tax, Itarsi

ITA 313/IND/2018[2013-14]Status: DisposedITAT Indore28 Feb 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

erred in concluding that the reopening is legally valid, correct and justified. It is humbly submitted that the reopening of assessment was based on mere change of opinion by the Ld. AO. The proceedings u/s 147 was initiated without there being reason to believe that income of the appellant ... erred in concluding that the reopening is legally valid, correct and justified. It is humbly submitted that the reopening of assessment was based on mere change of opinion by the Ld. AO. The proceedings u/s 147 was initiated without there being reason to believe that income of the appellant

Shreenathji Infrastructure P.Ltd., Pipariya vs. Deputy Commissioner of Income Tax, Itarsi

ITA 312/IND/2018[2012-13]Status: DisposedITAT Indore28 Feb 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

erred in concluding that the reopening is legally valid, correct and justified. It is humbly submitted that the reopening of assessment was based on mere change of opinion by the Ld. AO. The proceedings u/s 147 was initiated without there being reason to believe that income of the appellant ... erred in concluding that the reopening is legally valid, correct and justified. It is humbly submitted that the reopening of assessment was based on mere change of opinion by the Ld. AO. The proceedings u/s 147 was initiated without there being reason to believe that income of the appellant

Shreenathji Infrastructure P.Ltd., Pipariya vs. Assistant Commissioner of Income Tax, Itarsi

ITA 311/IND/2018[2010-11]Status: DisposedITAT Indore28 Feb 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

erred in concluding that the reopening is legally valid, correct and justified. It is humbly submitted that the reopening of assessment was based on mere change of opinion by the Ld. AO. The proceedings u/s 147 was initiated without there being reason to believe that income of the appellant ... erred in concluding that the reopening is legally valid, correct and justified. It is humbly submitted that the reopening of assessment was based on mere change of opinion by the Ld. AO. The proceedings u/s 147 was initiated without there being reason to believe that income of the appellant

Shreenathji Infrastructure P.Ltd., Pipariya vs. Assistant Commissioner of Income Tax, Itarsi

ITA 310/IND/2018[2009-10]Status: DisposedITAT Indore28 Feb 2023AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

erred in concluding that the reopening is legally valid, correct and justified. It is humbly submitted that the reopening of assessment was based on mere change of opinion by the Ld. AO. The proceedings u/s 147 was initiated without there being reason to believe that income of the appellant ... erred in concluding that the reopening is legally valid, correct and justified. It is humbly submitted that the reopening of assessment was based on mere change of opinion by the Ld. AO. The proceedings u/s 147 was initiated without there being reason to believe that income of the appellant

Braham Kaur, Meerut vs. ITO, Ward-1(2), Meerut

In the result, appeal is allowed, to the extent noted above

ITA 4394/DEL/2018[2009-10]Status: DisposedITAT Delhi24 Feb 2023AY 2009-10

Bench: Shri Saktijit Deyassessment Year: 2009-10

Section 144Section 147Section 151

Appeals), Meerut, for the assessment year 2009-10. 2. In ground no. 2 of amended grounds, the assessee has challenged the validity of reopening of assessment proceeding under section 147 of the Act. 3. Briefly the facts are, the assessee is a resident individual. Based on information received that ... year under consideration, the assessee had sold an immovable property; the AY: 2009-10 Assessing Officer reopened the assessment under section 147 of the Act. Ultimately, the Assessing Officer completed the assessment under section 144/147 of the Act by adding an amount of Rs.28,15,630/- as long term capital

Shiv Kumar Sharma, New Delhi vs. ACIT, Circle-57(1), New Delhi

In the result, appeal of Assessee is allowed

ITA 4329/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Feb 2023AY 2012-13

Bench: Shri Anil Chaturvedi & Shri C.M. Garg

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms Kirti Sankratyayan, Sr. DR
Section 131Section 132Section 132(4)Section 147Section 148

also submitted written submissions. However, in view of the fact that addition on merit have been deleted, the issue of reopening of assessment is left with academic discussion only. I do not propose to decide the same. In view of the above, appeal of assessee is allowed ... following the order of the coordinate Bench of the Tribunal 5 in the case of Shri Naresh Pamnani (supra), the issue of reopening of assessment is left with academic discussion only and we do not propose to decide the same. Accordingly, ground No.3 of the assessee is allowed

Sumangal Techpark (P) Ltd, New Delhi vs. ITO Ward - 24(3), New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 3840/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Feb 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri C.M. Gargassessment Year: 2010-11 Sumangal Techpark (P) Ltd., Vs. Ito, 117, Hans Bhawan, Ward-24(3), 1 Bsz Marg, New Delhi. New Delhi. Pan: Aalcs4760R (Appellant) (Respondent) Assessee By : Shri S.K. Gupta, Ca Revenue By : Ms Kirti Sankratyayan, Sr. Dr Date Of Hearing : 19.12.2022 Date Of Pronouncement : 23.02.2023 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.02.2019 Of The Cit(A)-8, New Delhi, Relating To Assessment Year 2010-11. 2. First Of All, We Have Heard The Arguments Of Both The Representatives On Legal Ground No.1 Of The Assessee Which Reads As Under:- “3. The Initiation Of The Proceedings U/S 148 & The Consequent Order Us 147 Are Bad In Law As A) The Initiation Of Proceedings U/S 148 Are Contrary To Provisions Of Law B) The Mandatory Procedure Laid Down In The Act Has Not Been Followed. C) The Notice Issued U/S 148 Is Time Barred As Issued After 4 Years From The End Of The Relevant Assessment Year Where The Case Has Already Been Assessed U/S 143(3). D) The Approval Of Addl. Cit & Pcit Is Bad In Law & Mechanical Without Application Of Mind & Has Been Taken Without Bringing To Their Notice Material Facts Of The Case. E) The Information Has Been Collected Behind The Back Of The Assessee & The Assessee Was Never Confronted With The Same Nor An Opportunity Provided For Cross-Examination Of Jain Brothers, Alleged Intermediary & The Relevant Seized Material Relied Upon Has Not Been Provided To The Assessee.”

For Appellant: Shri S.K. Gupta, CAFor Respondent: Ms Kirti Sankratyayan, Sr. DR
Section 143(3)Section 147Section 148Section 151Section 292B

assessee.” 3. The written submissions of the assessee on this ground reads as follows:- “a. Reliance on non-existing provisions to support reopening of assessment: From the performa submitted by the AO for obtaining approval of Pr CIT, Delhi-8, New Delhi (Obtained through RTI on 09.12.2022), Copy enclosed ... against this query is sec 147(c) implying that the AO has invoked applicability of sec 147(c) of the Act. The reopening of assessment, satisfaction of the Ld AO and the approval granted by the Ld Pr CIT is based on the applicability of provision

Vikas Gupta, Delhi vs. ACIT, Central Circle-32, Delhi

In the result, all these appeals are partly allowed

ITA 2755/DEL/2022[2019-20]Status: DisposedITAT Delhi22 Feb 2023AY 2019-20

Bench: Shri Kul Bharat

Section 143(1)Section 147Section 151

Tribunal. 5. Learned counsel for the assessee at the outset submitted that he does not wish to press grounds relating to validity of reopening of assessment. He submitted of this Tribunal in number of cases. Learned counsel submitted that in some of the cases the Hon’ble High Court

Vikas Gupta, Delhi vs. ACIT, Central Circle-32, New Delhi

In the result, all these appeals are partly allowed

ITA 2754/DEL/2022[2018-19]Status: DisposedITAT Delhi22 Feb 2023AY 2018-19

Bench: Shri Kul Bharat

Section 143(1)Section 147Section 151

Tribunal. 5. Learned counsel for the assessee at the outset submitted that he does not wish to press grounds relating to validity of reopening of assessment. He submitted of this Tribunal in number of cases. Learned counsel submitted that in some of the cases the Hon’ble High Court

Vikas Gupta, Delhi vs. ACIT, Central Circle-32, Delhi

In the result, all these appeals are partly allowed

ITA 2753/DEL/2022[2017-18]Status: DisposedITAT Delhi22 Feb 2023AY 2017-18

Bench: Shri Kul Bharat

Section 143(1)Section 147Section 151

Tribunal. 5. Learned counsel for the assessee at the outset submitted that he does not wish to press grounds relating to validity of reopening of assessment. He submitted of this Tribunal in number of cases. Learned counsel submitted that in some of the cases the Hon’ble High Court

Vikas Gupta, Delhi vs. ACIT, Central Circle-32, Delhi

In the result, all these appeals are partly allowed

ITA 2752/DEL/2022[2016-17]Status: DisposedITAT Delhi22 Feb 2023AY 2016-17

Bench: Shri Kul Bharat

Section 143(1)Section 147Section 151

Tribunal. 5. Learned counsel for the assessee at the outset submitted that he does not wish to press grounds relating to validity of reopening of assessment. He submitted of this Tribunal in number of cases. Learned counsel submitted that in some of the cases the Hon’ble High Court

The ACIT-Central Circle-2, Rajkot vs. Shri Vicky Balkrishna Mehta, Rajkot

The appeal of the Revenue is dismissed

ITA 130/RJT/2020[2004-05]Status: DisposedITAT Rajkot22 Feb 2023AY 2004-05

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal"नधा"रणवष"/Assessment Year: 2004-05 Assistant Commissioner Of Vs. Shri Vicky Balkrishna Mehta, Income-Tax, 7Th Floor, Mansrovar Central Circle-2, Apartment, Royal Park, Rajkot Kalawad Road, Rajkot Pan : Agqpm 6495 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28.11.2022 घोषणा क" तार"ख /Date Of Pronouncement: 22.02.2023 आदेश/O R D E R Per Annapurna Gupta: This Appeal Is Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad (Hereinafter Referred To As “Cit(A)”) Dated 22.01.2020 Passed U/S 250(6) Of The Income-Tax Act, 1961, (Hereinafter Referred To As “The Act”) For Assessment Year (Ay) 2004-05. 2. The Grounds Of Appeal Raised By The Revenue Read As Under:

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR
Section 147Section 148Section 149Section 149(1)(c)Section 149(3)Section 250(6)

held that on proper construction of section 297(2)(d)(ii) of the act the ITO cannot issue notice under section 148 to reopen the assessment of an assessee in the case where the right to reopen the assessment was barred under the old (pre- amended) act and the date ... Gujarat held that on proper construction of section 297(2)(d)(ii) of the Act the ITO cannot issue notice u/s. 148 to reopen the assessment of an assessee in the case where the right to reopen the assessment was barred under the old (pre-amended) Act at the date

M/S K.K. Enterprise, Rajkot vs. The Assistant Commr. of Income Tax, Cen. Cir.-1, Rajkot

In the result, the appeal of the assessee is allowed; while the appeal of the Revenue is dismissed in above terms

ITA 434/RJT/2017[2013-14]Status: DisposedITAT Rajkot22 Feb 2023AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year :2013-14 The Acit, Cent.Cir.1 Vs. M/S.K.K. Enterprise Rajkot. C/O.Sadp& Co., Cas. Bb House, 5-College Wadi Nr.Kathiyawad Gymkhana Rajkot 360 001. Pan : Aafk 3153 D Assessment Year :2013-14 M/S.K.K. Enterprise Vs. The Acit, Cent.Cir.1 C/O.Sadp& Co., Cas. Rajkot. Bb House, 5-College Wadi Nr.Kathiyawad Gymkhana Rajkot 360 001. Pan : Aafk 3153 D अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assesseeby : None Revenue By : Shri Shramdeep Sinha, Ld.Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28/11/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22/02/2023 आदेश/O R D E R Perannapurna Guptathese Are Cross-Appeals Filed By The Revenue & The Assessee Against Order Passed By The Ld.Ld.Commissioner Of Income-Tax (Appeals)-4, Ahmedabad [Hereinafter Referred To As “Ld.Cit(A)”] Dated

For Appellant: NoneFor Respondent: Shri Shramdeep Sinha, ld.CIT-DR
Section 153ASection 250(6)

appellate matters under the relevant act. Moreover, the finding of the DGCEI has made basis for the purpose of initiating search proceeding/ reopening of assessment proceedings against the Tiles Manufacturers and the appellant like shroffs. ITA No.419/RJT/2017 & 434/RJT/2017 4 Further, Hon'ble Gujarat High Court has held re-opening