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“reassessment proceedings”

ReassessmentSections 147-151Sections 147-1518,150 judgments

The decision most relied on for reassessment proceedings is CIT v. Kelvinator of India Ltd. (320 ITR 561), cited in 1,673 judgments on BharatTax.

Leading authorities on reassessment proceedings

CIT v. Kelvinator of India Ltd.
320 ITR 561 · 2010 · Supreme Court
1,673
citing judgments

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

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.

ITO v. Lakhmani Mewal Das
103 ITR 437 · 1976 · Supreme Court
721
citing judgments

For reassessment proceedings, the 'reason to believe' that income has escaped assessment must be based on some material and not mere suspicion, establishing a live link between the information and the belief. Furthermore, for reassessment beyond four years, there must be a specific finding of the assessee's failure to disclose fully and truly all material facts.

Hindustan Lever Ltd. v. R.B. Wadkar
268 ITR 332 · 2004 · High Court
695
citing judgments

The validity of reassessment proceedings initiated under Section 147, by issuing a notice under Section 148, must be judged solely on the reasons originally recorded by the Assessing Officer. These recorded reasons cannot be supplemented, improved upon, or modified at any later stage.

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.

Ranbaxy Laboratories Ltd. v. CIT
336 ITR 136 · 2011 · High Court
398
citing judgments

In reassessment proceedings under Section 147/148, the Assessing Officer can assess other income not specified in the original notice if the initial ground for reopening assessment is found to be valid. However, if the income for which the assessment was initially reopened is found not to have escaped assessment, the Assessing Officer cannot proceed to assess any other income.

Judgments citing reassessment proceedings

Tata Motors Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(4), Mumbai

ITA 3511/MUM/2025[2014-15]Status: DisposedITAT Mumbai12 Aug 2025AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri Arun Khodpia, Hon'Ble

Section 115BSection 115JSection 143(2)Section 143(3)Section 147Section 148Section 154Section 250Section 32A

assessee filed return of income and during the reopening proceedings have submitted requisite details and information as sought by the ld. AO. The reassessment proceedings were thereafter concluded vide the impugned order u/s 147 r.w.s.144B of the Act dated 30.03.2022, whereby the ld. AO assessed the assessee's loss ... whether there exists fresh "tangible material" on whose basis an appropriate conclusion can be reached. In the absence of such fresh material, the reassessment proceedings would be invalid. Further, the word 'tangible' has been used before material, which means not all and every information can lead to reopening of assessment

K & P Enterprises, Bandra Mumbai vs. DCIT 22(1), Piramal Chamber, Mumbai

In the result, the appeal is allowed for statistical

ITA 2263/MUM/2025[2010-11]Status: DisposedITAT Mumbai12 Aug 2025AY 2010-11

Bench: Shri Saktijit Dey & Shri Prabhash Shankar

For Appellant: Shri Bhupendra Shah, ARFor Respondent: Shri Hemanshu Joshi (Sr. DR)
Section 131Section 133(6)Section 143(3)Section 147Section 234ASection 249(2)Section 249(3)Section 271(1)(c)

Relief Prayed: Page 3 ITA No. 2263/Mum/2025 A.Y. 2010-11 K & P Enterprises The appellant therefore prays Your Honour; 1) To quash the reassessment proceedings u/s 147. 2) To delete the disallowance of Rs.11,86,489/- allegedly treated as bogus purchase. 3) To delete the interest charged u/s 234A

Dy. Commissioner of Income Tax, Ghaziabad vs. Ritu Cansal, Ghaziabad

ITA 2113/DEL/2024[2017]Status: DisposedITAT Delhi12 Aug 2025

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 147Section 148Section 148ASection 151Section 151(1)Section 151(2)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

M/S. India Exposition Mart Ltd., New Delhi vs. DCIT, New Delhi

Appeal of the Assessee stands allowed

ITA 1079/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Aug 2025AY 2009-10

Bench: Shri Mahavir Singhshri Kuldip Singh & Shri Anadee Nath Misshra, Accountnat Member Shri Vikas Awasthy & Shri Brajesh Kumar Singh

For Appellant: Shri A. K. Khanna, C. A./NoneFor Respondent: Shri M.S. Nethrapal, CIT-DR
Section 139(1)Section 147Section 148

Page | 6 LT.A. No.1079/Del/2016 Also Hon'ble Supreme Court in a number of judicial decision has already held that in determining whether commencement of reassessment proceedings was valid it has only to be seen whether there was prima facie some material on the basis of which the Department could reopen ... that in the present appeal in the Income Tax Appellate Tribunal CITAT’ for short) the Assessee should only be heard on the initiation of reassessment proceedings U/s 147 of IT Act; and not on merits of the additions made by the AO. On initiation of the reassessment proceedings

Rajulhoubienuo Angami, Nagaland vs. ITO Ward 2, Dimapur

Appeal of the assessee is partly allowed for statistical purposes

ITA 26/GTY/2025[2015-16]Status: DisposedITAT Guwahati11 Aug 2025AY 2015-16

Bench: This Hon'Ble Tribunal Assailing The Order Dated 24.06.2024 Passed By The Learned Commissioner Of Income Tax (Appeals) ["Ld. Cit(A)"]. That The Due Date For Filing The Appeal Was 24Th August, 2024. However, There Has Been An Unintentional Delay Of 166 Days (Upto 13Th February, 2025), In Filing The Present Appeal, For Which The Appellant, With Utmost Humility, Seeks The Indulgence Of This Hon'Ble Tribunal For Condonation Of The Said Delay On The Grounds Set Forth Herein. 2. It Is Submitted That The Mr. Shivendu Maharaj Is The Accountant Of The Appellant Who Looks After The Tax Portal & Email Updates. The Accountant Also Forwards The Needful To The Chartered Accountant, Mr. Ajit Jain, To Take Necessary Action In Response To Any Notice That Is Received.

Section 10(26)Section 147Section 250Section 69A

Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)”], dated 24.06.2024. 2.1 In this case, reassessment proceedings under Section 147 of the Act were finalised on 29.03.2022, after making an addition of Rs. 77,99,220/- under Section 69A of the Act. Admittedly ... merits. 4. That in the facts and circumstances of the case and in law, the non-sharing of "reason to believe" make the entire reassessment proceedings negatory and without jurisdiction. Therefore, the impugned reopening notice under section 148 I.T.A. No. 26/GTY/2025 Rajulhoubienuo Angami as well as the consequential proceedings under

Sh. Kapil Taneja, Jaipur vs. The Deputy Commissioner of Income Tax Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 578/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gorav Avasthi, JCIT
Section 144BSection 147Section 148Section 148ASection 151ASection 69A

further erred in confirming the action of ld. AO in reopening the assessment, beyond the specified time line. Thus, the reassessment proceedings initiated is time barred and entire proceedings are void ab initio. 1.5. That the ld. CIT(A) has further grossly erred in confirming the action ... same were not appreciated and the order was passed u/s 148A(d) of the Act and accordingly notice u/s 148 was issued. In reassessment proceedings, assessee once again stated that he has never under taken any F&O transaction with Shri Ajay Gangwal and challenged the authenticity

Shaival Comcon LLP, Ahmedabad vs. The ITO, Ward-5(3)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 549/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad11 Aug 2025AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Jignesh Parikh, ARFor Respondent: Ms. Malarkodi R., Sr. DR
Section 115BSection 144Section 147Section 148Section 69

file the return voluntarily, the Assessing Officer issued a notice under Section 148 of the Income-tax Act, 1961 (Act) on 30.03.2021 to initiate reassessment proceedings. As there was no response to various notices issued by the Assessing Officer, the assessment was completed ex-parte ... order passed by CIT(Appeals) dismissing the appeal of the assessee. The primary ground of challenge by the assessee is that the initiation of reassessment proceedings under section 147 of the Act was invalid and without proper application of mind by the Assessing Officer. On perusal of the assessment records

ITO, Ward-6(2), Kolkata vs. Raghuvir Retailers Pvt. Ltd., Kolkata

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

ITA 1129/KOL/2025[2012-13]Status: DisposedITAT Kolkata11 Aug 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyi.T.A. No. 1129/Kol/2025 Assessment Year: 2012-2013 Income Tax Officer,………………..……………..Appellant Ward-6(2), Kolkata, Aayakar Bhawan, 6Th Floor, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Raghuvir Retailers Pvt. Limited,.……….....Respondent Mandawa Shikhar, 151, Sarat Bose Road, Kolkata-700026 [Pan:Aaecr8231M] Appearances By: Shri S.B. Chakraborthy, Sr. D.R., Appeared On Behalf Of The Revenue Shri Abhisek Bansal, A.R., Appeared On Behalf Of The Assessee

Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 68

order by submitting that the ld. Assessing Officer did not provide the assessee copies of the material relied upon, enquiry made before initiation of reassessment proceeding, approval taken from the prescribed authority for initiation of reassessment proceeding and the reasons recorded, hence, entire reassessment proceedings are factually incorrect ... favour of the assessee after going over the cited decisions and facts of the case of the assessee. His further submission is that the reassessment proceedings initiated merely on the basis of the information received without application of mind, hence, that is bad in law. According

Mohansundaram Jayasuja, Coimbatore vs. PCIT, Central, Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 959/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Aug 2025AY 2020-21

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

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

Vipin Walia (supra) was followed in the decision of the High Court of Gujarat in the case of Rasid Lala, (supra) in which, the reassessment proceedings were initiated against the dead person, that too, after a long delay. The Court pointed out that even if the provisions of Section

Mohansundaram Jayasuja, Coimbatore vs. PCIT, Central, Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 958/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

Vipin Walia (supra) was followed in the decision of the High Court of Gujarat in the case of Rasid Lala, (supra) in which, the reassessment proceedings were initiated against the dead person, that too, after a long delay. The Court pointed out that even if the provisions of Section

Mohansundaram Jayasuja, Coimbatore vs. PCIT, Central, Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 957/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Aug 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

Vipin Walia (supra) was followed in the decision of the High Court of Gujarat in the case of Rasid Lala, (supra) in which, the reassessment proceedings were initiated against the dead person, that too, after a long delay. The Court pointed out that even if the provisions of Section

Mohansundaram Jayasuja, Coimbatore vs. PCIT, Central, Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 956/CHNY/2025[2015-16]Status: DisposedITAT Chennai11 Aug 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

Vipin Walia (supra) was followed in the decision of the High Court of Gujarat in the case of Rasid Lala, (supra) in which, the reassessment proceedings were initiated against the dead person, that too, after a long delay. The Court pointed out that even if the provisions of Section

Subramaniam Mohan Sundaram, Coimbatore vs. PCIT, Central, Chennai

ITA 955/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 निर्धारण वर्ष / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, 395, Oppanakara Street Vs. Pcit (Central)-2, Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 निर्धारण वर्ष / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Legal Heir Of Late Smt. K.Lakshmi, Vs. Pcit (Central)-2, Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, 395, Oppanakara Street Coimbatore - 641 001. [Pan: Aiypj-4331-M] (अपीलार्थी/Appellant) Pcit (Central)-2, Vs. Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. S. Sundararaman, C.A (Erode) & Shri. S.Anatharaman, Advocate. प्रत्यर्थी की ओर से/Respondent By : Shri. Bipin C.N, Cit. सुनवाई की तारीख/Date Of Hearing : 06.08.2025 घोषणा की तारीख/Date Of Pronouncement : 11.08.2025 :-2-:

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक

Subramaniam Mohan Sudaram, Coimbatore vs. PCIT, Central, Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 954/CHNY/2025[2017-18]Status: DisposedITAT Chennai11 Aug 2025AY 2017-18

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

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

Vipin Walia (supra) was followed in the decision of the High Court of Gujarat in the case of Rasid Lala, (supra) in which, the reassessment proceedings were initiated against the dead person, that too, after a long delay. The Court pointed out that even if the provisions of Section

Subramaniam Mohan Sundaram, Coimbatore vs. PCIT (Central), Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 953/CHNY/2025[953]Status: DisposedITAT Chennai11 Aug 2025

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

Vipin Walia (supra) was followed in the decision of the High Court of Gujarat in the case of Rasid Lala, (supra) in which, the reassessment proceedings were initiated against the dead person, that too, after a long delay. The Court pointed out that even if the provisions of Section

Subramaniam Mohan Sundaram, Coimbatore vs. PCIT (Central), Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 952/CHNY/2025[2014-15]Status: DisposedITAT Chennai11 Aug 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

Vipin Walia (supra) was followed in the decision of the High Court of Gujarat in the case of Rasid Lala, (supra) in which, the reassessment proceedings were initiated against the dead person, that too, after a long delay. The Court pointed out that even if the provisions of Section

Subramaniam Mohan Sundaram, Coimbatore vs. PCIT (Central), Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 951/CHNY/2025[2013-14]Status: DisposedITAT Chennai11 Aug 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

Vipin Walia (supra) was followed in the decision of the High Court of Gujarat in the case of Rasid Lala, (supra) in which, the reassessment proceedings were initiated against the dead person, that too, after a long delay. The Court pointed out that even if the provisions of Section

Clan Laboratories Pvt. Ltd., Chennai vs. DCIT, Corporate Ward-1(2), Chennai

ITA 2303/CHNY/2024[2015-16]Status: DisposedITAT Chennai11 Aug 2025AY 2015-16
For Appellant: Mr. N.Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 148Section 148ASection 149

आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHEΝΝΑΙ श्री मनु कुमार गिरि, न्यायिक

SHI vs. Hankar Agarwal Hufhuf, Andheri (East)Vs.Income Tax Officer 31(2)(1), Mumbai, Bandra (East)

Appeal of the assessee is allowed

ITA 2468/MUM/2024[2010-11]Status: DisposedITAT Mumbai11 Aug 2025AY 2010-11

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Ashok Bansal & Shri AjayFor Respondent: Shri Swapnil Choudhary, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148Section 250Section 251

Shree Ram Steel. The assessee submitted that the details pertaining to the above party was already furnished as part of the first round of reassessment proceedings and that the AO in the said proceedings had made addition towards alleged bogus purchases from the said parties. The AO however held that ... alleged to be made by the assessee from M/s Shree Ram Steel is without any basis and that during the first round of reassessment proceedings the assessee has furnished all the relevant details before the AO with regard to the purchase amount of Rs.37,96,584/- from the parties

Geeta, New Delhi vs. ITO Ward-2, Rohtak

In the result, the Assessee’s appeal is allowed in the aforesaid manner

ITA 3716/DEL/2025[2016-17]Status: DisposedITAT Delhi11 Aug 2025AY 2016-17

Bench: Shri Mahavir Singha.Yr. : 2016-17 Geeta Ito, Ward-2, Rohtak B-50, Lgf, South Extension-Ii, Vs. New Delhi – 49 (Pan: Aaypg9406A) (Appellant) (Respondent)

For Appellant: Shri Shantanu Jain, Adv. &For Respondent: Shri Sangeet Bansal, Sr. DR
Section 147Section 148Section 151

that assessee has filed her return of income at Rs. 5,72,850/- on 16.8.2021 in response to the notice u/s. 148. The reassessment proceedings u/s. 147/144B has been completed on 28.03.2022 at a total reassessed income of Rs. 39,06,960/- by making addition ... wrong. Hence, it is clear that section 147 of the Act does not postulate conferment of power upon the Assessing Officer to initiate reassessment proceedings upon a mere change of opinion. The above said decision was duly affirmed by the Hon’ble Apex Court in the case of C.I.T