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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

Ramasamy Palanisamy, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2590/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

assesses, the AO is noted to have supplied the , the AO is noted to have supplied the reasons reasons recorded for reopening the assessments. Drawing our attention to the recorded reopening the assessments. Drawing our attention to the recorded reopening the assessments. Drawing our attention to the recorded ‘reasons ... legal issue In our view, the legal issue raised by the assessee raised by the assessee challenging the jurisdiction of the AO to reopen the assessment, if found challenging the jurisdiction of the AO to reopen the assessment, if found challenging the jurisdiction of the AO to reopen the assessment

Palanisamy Gounder Loganathan, Karur vs. ITO, Ward-1, Karur

ITA 2589/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

notice u/s 148 of the Act. Upon request of the assesses, the AO is noted to have supplied the reasons recorded for reopening the assessments. Drawing our attention to the recorded `reasons' for both these AYs, the Ld. AR for the assesses showed us that, ::6 :: ITA No.2587/CHNY/2024 & 22 others ... reopening u/s 147/148 of the Act. In our view, the legal issue raised by the assessee challenging the jurisdiction of the AO to reopen the assessment, if found valid, goes to the root of the matter, and therefore we deem it fit to first adjudicate the same. 7. Assailing

M. Velusamy, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2587/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

assesses, the AO is noted to have supplied the , the AO is noted to have supplied the reasons reasons recorded for reopening the assessments. Drawing our attention to the recorded reopening the assessments. Drawing our attention to the recorded reopening the assessments. Drawing our attention to the recorded ‘reasons ... legal issue In our view, the legal issue raised by the assessee raised by the assessee challenging the jurisdiction of the AO to reopen the assessment, if found challenging the jurisdiction of the AO to reopen the assessment, if found challenging the jurisdiction of the AO to reopen the assessment

M. Velusamy, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2586/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

assesses, the AO is noted to have supplied the , the AO is noted to have supplied the reasons reasons recorded for reopening the assessments. Drawing our attention to the recorded reopening the assessments. Drawing our attention to the recorded reopening the assessments. Drawing our attention to the recorded ‘reasons ... legal issue In our view, the legal issue raised by the assessee raised by the assessee challenging the jurisdiction of the AO to reopen the assessment, if found challenging the jurisdiction of the AO to reopen the assessment, if found challenging the jurisdiction of the AO to reopen the assessment

S. Aravind, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2584/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

assesses, the AO is noted to have supplied the , the AO is noted to have supplied the reasons reasons recorded for reopening the assessments. Drawing our attention to the recorded reopening the assessments. Drawing our attention to the recorded reopening the assessments. Drawing our attention to the recorded ‘reasons ... legal issue In our view, the legal issue raised by the assessee raised by the assessee challenging the jurisdiction of the AO to reopen the assessment, if found challenging the jurisdiction of the AO to reopen the assessment, if found challenging the jurisdiction of the AO to reopen the assessment

Mark Foods, Mumbai vs. Income Tax Officer-28(2)(1), Mumbai

In the result, both the appeals filed by assessee are allowed

ITA 4102/MUM/2024[2015-16]Status: DisposedITAT Mumbai09 Apr 2025AY 2015-16

Bench: Shri Saktijit Dey & Shri Girish Agrawal

For Appellant: Shri Shashank Mehta, CAFor Respondent: Shri R. R. Makwana, Addl. CIT
Section 143Section 147Section 148Section 151ASection 153CSection 68

issuing a notice under Section 148. The purpose behind this procedural check is to save the assesses from harassment resulting from the mechanical reopening of assessments. 128 A table representing the prescription under the old and new regime is set out below: 74. The above table indicates that the specified

Income Tax Officer 23 3 6, Piramal Chambers vs. Rahul Hariprasad Tibrewal, Mumbai

ITA 430/MUM/2025[2017-18]Status: DisposedITAT Mumbai08 Apr 2025AY 2017-18

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT RENU JAUHRI (Accountant Member)

For Appellant: Shri Dharmesh ShahFor Respondent: Shri R. R. Makwana
Section 144BSection 147Section 148Section 148ASection 250

jurisdictional issue. The cross objection raised by the Assessee read as under: “1. The Ld. CIT(A) ought to have appreciated that the reopening of assessment by issue of notice u/s.148 of the Act was invalid and void ab initio.” 4. We have heard both the sides and have perused

M/S Accord Mediplus Pvt Ltd, Pune vs. Income Tax Officer, Ward-1(1), Pune

ITA 17/PUN/2024[2018-19]Status: DisposedITAT Pune07 Apr 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. Phadke and Shri Piyush BafnaFor Respondent: Shri Chandra Vijay
Section 1Section 147Section 56(2)

Rs.85.057 whereas the value of each share as per NAV method was Rs.19/-. Ld. AO accordingly after issuing proper reasons to believe reopened the assessment and validly issued the notices required for carrying out the re-assessment proceedings. During the course of re-assessment proceedings, ld. AO only focussed ... formation of that belief - Held, yes - Whether since in instant, case, there had been application of mind while granting approval under section 151, reopening of assessment was justified -Held, yes [Paras 2 and 3] In the case Export Credit Guarantee Corporation of India Ltd. v Additional Commissioner of Income

M/S Accord Mediplus Pvt Ltd, Pune vs. Income Tax Officer, Ward-1(1), Pune

ITA 16/PUN/2024[2017-18]Status: DisposedITAT Pune07 Apr 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.13 To 17/Pun/2024

Section 1Section 147Section 56(2)

Rs.85.057 whereas the value of each share as per NAV method was Rs.19/-. Ld. AO accordingly after issuing proper reasons to believe reopened the assessment and validly issued the notices required for carrying out the re-assessment proceedings. During the course of re-assessment proceedings, ld. AO only focussed ... formation of that belief - Held, yes - Whether since in instant, case, there had been application of mind while granting approval under section 151, reopening of assessment was justified -Held, yes [Paras 2 and 3] In the case Export Credit Guarantee Corporation of India Ltd. v Additional Commissioner of Income

M/S Accord Mediplus Pvt Ltd, Pune vs. Income Tax Officer, Ward-1(1), Pune

ITA 15/PUN/2024[2016-17]Status: DisposedITAT Pune07 Apr 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. Phadke and Shri Piyush BafnaFor Respondent: Shri Chandra Vijay
Section 1Section 147Section 56(2)

Rs.85.057 whereas the value of each share as per NAV method was Rs.19/-. Ld. AO accordingly after issuing proper reasons to believe reopened the assessment and validly issued the notices required for carrying out the re-assessment proceedings. During the course of re-assessment proceedings, ld. AO only focussed ... formation of that belief - Held, yes - Whether since in instant, case, there had been application of mind while granting approval under section 151, reopening of assessment was justified -Held, yes [Paras 2 and 3] In the case Export Credit Guarantee Corporation of India Ltd. v Additional Commissioner of Income

M/S Accord Mediplus Pvt Ltd, Pune vs. Income Tax Officer, Ward-1(1), Pune

ITA 14/PUN/2024[2015-16]Status: DisposedITAT Pune07 Apr 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. Phadke and Shri Piyush BafnaFor Respondent: Shri Chandra Vijay
Section 1Section 147Section 56(2)

Rs.85.057 whereas the value of each share as per NAV method was Rs.19/-. Ld. AO accordingly after issuing proper reasons to believe reopened the assessment and validly issued the notices required for carrying out the re-assessment proceedings. During the course of re-assessment proceedings, ld. AO only focussed ... formation of that belief - Held, yes - Whether since in instant, case, there had been application of mind while granting approval under section 151, reopening of assessment was justified -Held, yes [Paras 2 and 3] In the case Export Credit Guarantee Corporation of India Ltd. v Additional Commissioner of Income

M/S Accord Mediplus Pvt Ltd, Pune vs. Income Tax Officer, Ward-1(1), Pune

ITA 13/PUN/2024[2014-15]Status: DisposedITAT Pune07 Apr 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. Phadke and Shri Piyush BafnaFor Respondent: Shri Chandra Vijay
Section 1Section 147Section 56(2)

Rs.85.057 whereas the value of each share as per NAV method was Rs.19/-. Ld. AO accordingly after issuing proper reasons to believe reopened the assessment and validly issued the notices required for carrying out the re-assessment proceedings. During the course of re-assessment proceedings, ld. AO only focussed ... formation of that belief - Held, yes - Whether since in instant, case, there had been application of mind while granting approval under section 151, reopening of assessment was justified -Held, yes [Paras 2 and 3] In the case Export Credit Guarantee Corporation of India Ltd. v Additional Commissioner of Income

Dr Reddys Laboratories Limited, Hyderabad vs. Deputy Commissioner of Income-Tax, Circle-8(1), Hyderabad

In the result, the appeal filed by the assessee is dismissed

ITA 409/HYD/2023[2011-12]Status: DisposedITAT Hyderabad07 Apr 2025AY 2011-12

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G., Hon’Bleआ.अपी.सं /Ita No.409/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2011-12) Dr. Reddy’S Laboratories Deputy Commissioner Limited Vs. Of Income Tax Hyderabad Circle-8(1) [Pan: Aaacd7999Q] Hyderabad (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri S.P.Chidambaram, Ar राज" व "ारा/Revenue By: Shri B.Bala Krishna, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 09/01/2025 घोषणा की तारीख/Date Of 07/04/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 09.06.2023 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre, Delhi, Pertaining To A.Y.2011-12. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri S.P.Chidambaram, ARFor Respondent: Shri B.Bala Krishna, CIT-DR
Section 115JSection 143(3)Section 147Section 148Section 154Section 234C

case was selected for scrutiny and during the course of assessment proceedings, the assessee raised objections vide letter 26.12.2018 and contended that reopening of assessment after the period of 4 years from the end of relevant assessment year, without any new material available on record or without any omission ... Being aggrieved by the assessment order, the assesse preferred an appeal before the CIT(A). Before the CIT(A), the assesse challenged reopening of assessment, in light of provisions of section 147 of the Act and contended that the AO 8 Dr.Reddys Laboratories Limited has reopened the assessment, without there

DCIT, Central Circle - 7(1), Mumbai vs. Rakesh Natwarlal Patel, Thane

In the result, ITA No. 2813/Mum/2024 filed by the assessee is partly allowed, ITA No

ITA 3059/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Apr 2025AY 2017-18

Bench: Shri. Saktijit Dey, Hon’Ble & Shri. Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Anadi Varma and Ms. Komal TrivediFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(3)Section 144Section 147Section 69A

facts and in law, the learned Commissioner of Income Tax (Appeal) - 49 (hereinafter referred to as "CIT(A)") erred in confirming the reopening of assessment under section 147 of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). 1.1 Under the facts and in law, the learned

Rakesh Natwarlal Patel, Thane vs. Assistant Commissioner of Income Tax, Central Circle - 7(1), Mumbai

In the result, ITA No. 2813/Mum/2024 filed by the assessee is partly allowed, ITA No

ITA 2814/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Apr 2025AY 2017-18

Bench: Shri. Saktijit Dey, Hon’Ble & Shri. Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Anadi Varma and Ms. Komal TrivediFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(3)Section 144Section 147Section 69A

facts and in law, the learned Commissioner of Income Tax (Appeal) - 49 (hereinafter referred to as "CIT(A)") erred in confirming the reopening of assessment under section 147 of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). 1.1 Under the facts and in law, the learned

Rakesh Natwarlal Patel, Thane vs. Income Tax Officer, Ward 23(3)(5), Mumbai

In the result, ITA No. 2813/Mum/2024 filed by the assessee is partly allowed, ITA No

ITA 2813/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Apr 2025AY 2017-18

Bench: Shri. Saktijit Dey, Hon’Ble & Shri. Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Anadi Varma and Ms. Komal TrivediFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(3)Section 144Section 147Section 69A

facts and in law, the learned Commissioner of Income Tax (Appeal) - 49 (hereinafter referred to as "CIT(A)") erred in confirming the reopening of assessment under section 147 of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). 1.1 Under the facts and in law, the learned

Kumar Ramesh Sahu, Rajkot, Gujarat vs. ACIT, Circle-2(2), Rajkot, Gujarat

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

ITA 336/RJT/2023[2009-10]Status: DisposedITAT Rajkot04 Apr 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./I.T.A. No.336/Rjt/2023 (िनधा"रण वष" / Assessment Year : 2009-10) Kumar Ramesh Sahu बनाम/ The Acit, Sundaram, 72/3, New Cirtcle-2(3) Vs. College Wadi Rajkot – 60 001 150Ft5. Ring Road Opp. Meera Apartment Rajkot – 360 005 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aesps 5531 C (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Shri M.N. Manvar, Ld. Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख / Date Of Hearing 13/01/2025 घोषणा की तारीख /Date Of Pronouncement 04/04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha:

For Appellant: Shri M.N. Manvar, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(1)Section 143(3)Section 147Section 148Section 271(1)Section 54Section 68

issued and served upon the assessee. That the ground of reopening is reproduced: 9. The Ld. AR has submitted the written statement that reopening of assessment after four years in contravention of section 147 is bad in law: A. In the entire reasons recorded, there is no allegation of income ... Sahu vs. ACIT Asst.Year - 2009-10 reason of failure on the part of the assessee to disclose fully and truly all material facts." Reopening of Assessment is not permitted for verification: “During the course of assessment proceedings of KRN Alloys P. Ltd., for A.Y. 2009-10. It is observed that

Joseph Mathew Kunnathettu, Mumbai vs. The Assistant Commissioner of Income Tax, Circle-3, Kalyan

In the result, the appeal is accordingly allowed in the above terms

ITA 899/MUM/2024[2012-13]Status: DisposedITAT Mumbai04 Apr 2025AY 2012-13

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanjoseph Mathew Kunnathettu Vs. Acit Circle 3, 14, Trimurthi Apartment, Gandhi 2Nd Floor, Rani Mansion, Nagar, Dombivili (E), Maharashtra – Murbad Road Kalyan, 421 201 Maharashtra – 421 301 Pan: Ailpk9660M (Appellant) (Respondent)

Section 142(1)Section 148Section 2(22)(e)Section 250Section 271(1)(c)Section 68Section 69A

carefully examined the record. Ground no. 1 is the legal ground wherein the assessee has challenged the reopening of assessment u/s. 147 r.w.s. 143(3) of the Act. It has been submitted by Ld. AR on behalf of the assessee that notice issued u/s 148 is not legal ... concerned assessment year. It is further submitted by Ld. AR that section 151(2) of the Act provides that sanction for reopening of assessment after 4 years was required to be given by the Joint Commissioner, but the sanction in this Joseph Mathew Kunnathettu case has been given

Late Ramchandra Waman Khambete, Mumbai vs. I.T.O -42(3)(2), Mumbai

In the result, the appeal of the assessee stands allowed

ITA 5754/MUM/2024[2014-15]Status: DisposedITAT Mumbai04 Apr 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 Ravindra Khambete Legal Heir Of Ito-42(3)(2), Late Ramchandra Waman Kautilya Bhavan, Bandra Vs. Khambete, Kurla Complex, Bandra (East), 103, Anuradha Building, Mumbai-400051. Amrutkumbh Sahaniwas, B.S. Road, Dadar, Mumbai-400028. Pan No. Adypk 9695 E Appellant Respondent

For Appellant: Mr. Kiran Unavekar, Sr. DRFor Respondent: Mr. Ashutosh Patare
Section 143Section 143(3)Section 144Section 147Section 56(2)(vii)Section 68

confirming the action of Ld AO of Ld. CIT(A) erred in confirming the action of Ld AO of issuing notice of reopening of assessment issuing notice of reopening of assessment u/s 147 to a u/s 147 to a deceased person and completing the assessment. deceased person and completing

Benchmark Buildcon Pvt. Ltd., Thane vs. NFAC, Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 4624/MUM/2023[2017-18]Status: DisposedITAT Mumbai04 Apr 2025AY 2017-18

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailbenchmark Buildcon Pvt. Ltd., Flat No.A/2, Building-2, Sadhana Dhuri Complex, Vasai Road, West, Thane, Maharashtra – 401202 ............... Appellant Pan : Aadcb3918N V/S Ito, Ward – 4(1)(3), Mumbai ……………… Respondent

For Appellant: Shri Niraj ManglaFor Respondent: Shri Paresh Deshpande, Sr.AR
Section 143(2)Section 148Section 250Section 68

tenable under the law because no Document Identification Number (DIN) was generated for the reasons recorded on which approval was obtained for reopening of assessment proceedings u/s 148 of the Act. 5. That the reassessment proceedings initiated u/s 148 of the Act (unamended) vide issue of notice dated 31/03/2021