“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

Sumit Suneja, Delhi vs. Assistant Commissioner of Income Tax, Circle 34(1), Delhi

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

ITA 3688/DEL/2025[2011-12]Status: DisposedITAT Delhi11 Aug 2025AY 2011-12

Bench: Shri Mahavir Singha.Yr. : 2011-12 Sumit Suneja, Vs. Acit, Circle 34(1), H-34, Pocket-17, Sector-3, Rithala, New Delhi Rohini, Delhi – 85 (Pan: Aaypg9406A) (Appellant) (Respondent)

For Appellant: Shri Suregsh Gupta, CAFor Respondent: Shri Sangeet Bansal, Sr. DR

Section 144Section 147Section 148Section 151

been initiated without application of independent mind on the material, if any, available. In view of the above defects in the compliances the resultant reassessment proceedings are required to be set aside. 3. The authorities below has erred both in law and circumstances of the case in initiating action ... reiterated the grounds of appeal no. 1 to 3 and also the submissions made before the authorities below, more particularly that invocation of reassessment proceedings based on non-existing provision of law and also errors in the performa for obtaining approval and mechanical approval by Pr. CIT. He relied upon

Sangeeta Goel L/H Surendra Prakash Jain, Surat vs. ITO, Ward 1(3)(5), Surat

In the result, the appeal of the assessee is allowed

ITA 924/SRT/2024[2009-10]Status: DisposedITAT Surat08 Aug 2025AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Bijayananda Pruseth Assessment Year 2009-10

For Appellant: Shri Rasesh Shah, A.RFor Respondent: Shri Ajay Uke, Sr. D.R

Section 142(1)Section 144Section 147Section 148Section 69A

reopen the assessment for the assessment year 2009-10 has been issued against the dead person, i.e., the deceased assessee. Thus the reassessment proceedings have been initiated after the death of the assessee. Though it was pointed out by the heir of the deceased assessee that the assessee has expired ... provided under section 292B and to issue fresh notice against the legal heir of the deceased, the Assessing Officer has continued with the reassessment proceedings against the dead person. Section 159 which has been relied upon by the revenue shall not be applicable to the facts of the case

Ahamad Bin Mubarak Chauose, Nanded vs. ITO, Ward (1), Nanded

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

ITA 1545/PUN/2025[2012-13]Status: DisposedITAT Pune08 Aug 2025AY 2012-13

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1545/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Ahamad Bin Mubarak V The Income Tax Officer, Chauose, S Ward-(1), Nanded. H.No.1-7-1349, Peerburhan Nagar, Nanded – 431506. Maharashtra. Pan: Alzpc8261D Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ajay D. Kulkarni – Addl.Cit(Dr) Date Of Hearing 07/08/2025 Date Of Pronouncement 08/08/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(A), Kanpur Passed Under Section 250 Of The Income Tax Act, 1961 Dated 18.10.2024 For The A.Y.2012-13 Emanating From The Assessment Order Under Section 144 Of The Income Tax Act, 1961, Dated

Section 139(1)Section 142(1)Section 144Section 147Section 148Section 153(2)Section 250Section 44A

unsustainable in law as the reasons recorded were never communicated to the Appellant, contrary to settled legal principles and precedents. 5. That the reassessment proceedings were barred by limitation as per the provisions of section 153(2) of the Act, and hence, the assessment framed on 09/03/2016 is time-barred

Venkatarama Satya Surya Narayana Murthy Raju Sagi, Hyderabad vs. ITO, Ward-6(1), Hyderabad

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

ITA 788/HYD/2025[2018-19]Status: DisposedITAT Hyderabad08 Aug 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.788/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2018-19) Shri Venkatarama Satya Surya Income Tax Officer, Vs. Ward-6(1), Hyderabad. Narayana Murthy Raju Sagi, Hyderabad. Pan:Athps0867M (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri A.V. Raghuram & Shri P. Vinod, Advocates रधजस् व द्वधरध/Revenue By: Shri Narender Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 23/07/2025 घोर्णध की तधरीख/Pronouncement: 08/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M. : This Appeal Is Filed By Shri Venkatarama Satya Surya Narayana Murthy Raju Sagi (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 30.04.2025 For The A.Y. 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal :

For Appellant: Shri A.V. Raghuram & Shri PFor Respondent: Shri Narender Kumar Naik

Section 143(3)Section 144Section 147Section 148Section 37

said notice, the assessee filed his return of income on 10.11.2022, declaring the same income of Rs.4,92,66,420/-. During the reassessment proceedings, the assessee only partially complied with ITA No.788/Hyd/2025 3 the notices issued by the Learned Assessing Officer (“Ld. AO”). Consequently, the Ld. AO disallowed the alleged

Khajamoinuddin Mahammad, Warangal vs. Income Tax Officer, Ward -1, Warangal

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

ITA 571/HYD/2025[2016-17]Status: DisposedITAT Hyderabad08 Aug 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.A. Sai Prasad, C.AFor Respondent: Dr. Sachin Kumar, SR-DR

Section 139Section 147Section 148Section 148ASection 250Section 69Section 69A

148A(d) of the Act on 30.03.2023, and issued a notice under section 148 of the Act on the same date. 4. During the reassessment proceedings, the assessee did not comply with the notices issued by the Ld. AO. Consequently, the Ld. AO issued notice under section ... also submitted that, the assessee did not avail of the opportunity to explain the transactions during the ITA No.571/Hyd/2025 | 8 reassessment proceedings or before the Ld. CIT(A). He also submitted that at the time of forming a belief of escapement, the Ld. AO was justified in relying

M/S. United Industries, Mumbai vs. ITO. Ward 22(3)(6), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 564/MUM/2025[2016-17]Status: DisposedITAT Mumbai08 Aug 2025AY 2016-17

Bench: SHRI OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri Haresh P ShahFor Respondent: 09.07.2025

Section 148Section 250Section 68B

were, inadvertently, not raised. (1.1) On the facts and circumstances and in law, the learned ITO-22(3)(6), Mumbai [ITO] erred in initiating reassessment proceedings under the provisions of section 148 rws 147 of the Act merely on the basis of suspicion as it is evident & corroborates from ... erstwhile partnership firm was dissolved and hence requested to CANCELL the PAN. (1.4) However, on the facts and circumstances and in law the impugned reassessment proceeding is bad-in-law. (2) OPPORTUNITY - Without prejudice to the above, on the facts and circumstances, the learned NFAC, DELHI [referred

ITO-28(3)(1), Mumbai vs. Satya Prakash Singh, Mumbai

In the result, the ground so taken by the assessee so far as it relates to challenging the order of the AO as passed beyond the period of limitation is hereby allowed

ITA 3844/MUM/2025[2012]Status: DisposedITAT Mumbai08 Aug 2025

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Arun Kanti Datta, CIT-DR

Section 143(3)Section 153Section 69C

well within the limitation period.” 12. We have heard the rival contentions and purused the material available on record. In this case, the reassessment proceedings were completed u/s 147 r/w 143(3) of the Act vide order dated 23-06-2022. The statue provides for time limit for completion ... such reassessment proceedings and such an order passed by the Assessing officer has to necessarily comply with the time limits so specified. 13. The relevant provisions dealing with time limit for completion of assessment and reassessment proceedings are contained in Section 153 of the Act and the same read

Tushar Enterprises, Goregaon East, Mumbai vs. Jurisdictional Assessing Officer, Kautilya Bhavan, Bkc, Bandra East Mumbai

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

ITA 2542/MUM/2024[2011-12]Status: DisposedITAT Mumbai08 Aug 2025AY 2011-12

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailtushar Enterprises, 2-A/401-402 Dheeraj Valley, Mohan Gokhale Road, Saibaba Complex, Goregaon East, Mumbai ............... Appellant Maharahstra - 400063 Pan : Aaaft1242R V/S Income Tax Officer, ……………… Respondent Ward – 41(4)(4), Kautilya Bhavan, Bkc, Bandra East, Mumbai-400051 Assessee By : Shri Sanjay Shah, Ca Revenue By : Shri Asif Karmali, Sr.Dr

For Appellant: Shri Sanjay Shah, CAFor Respondent: Shri Asif Karmali, Sr.DR

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 50C

Subsequently, statutory notices under section 143(2) and section 142(1), along with a questionnaire, were issued and served on the assessee. During the reassessment proceedings, the assessee was asked to show cause as to why the difference between the agreement value and stamp duty value should not be added ... total income of the assessee during the assessment proceedings. 4. The learned CIT(A), vide impugned order, upheld the initiation of the reassessment proceedings under section 147 of the Act. On merits, the learned CIT(A) held that the assessee has not clarified whether the capital gain on the sale

Mr. Satya Prakash Singh, Mumbai vs. ITO, Ward-28(3)(1), Vashi

In the result, the ground so taken by the assessee so far as it relates to challenging the order of the AO as passed beyond the period of limitation is hereby allowed

ITA 3715/MUM/2023[2012-13]Status: DisposedITAT Mumbai08 Aug 2025AY 2012-13

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Arun Kanti Datta, CIT-DR

Section 143(3)Section 153Section 69C

Children Welfare Trust (Regd), Faridabad vs. CIT Exemption, Chandigarh

In the result, Appeal of the Assessee is allowed

ITA 3637/DEL/2024[2016-17]Status: DisposedITAT Delhi08 Aug 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 3637/Del/2024 (A.Y 2016-17) Children Welfare Trust (Regd) Vs National Faceless C/O. Gita Balniketan Senior Assessment Centre, Secondary School, 3-E, Nit, Delhi (Nafac) Faridabad Delhi Pan: Aabtc6957B Appellant Respondent Assessee By Sh. Pavan Ved, Adv, Shri Mohit Gupta, Ca, Sh. Mirza, Ca & Shri Sarthakkh Aggarwal, Ca Revenue By Ms.Pooja Swaroop, Cit(Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 08/08/2025

Section 11(6)Section 139Section 143(3)Section 147Section 148Section 263

Substantiate your claim in this regard with supporting documents.” 9. The Assessee filed detailed submission/reply to the said notice dated 11/01/2022 issued during the reassessment proceedings in following manners:- “It is respectfully submittedthat the fee received from students is credited under various heads, building and amalgamation funds being

Dy. Commissioner of Income Tax Circle 10(1), Delhi, Cr Building vs. Indus Towers Limited, Gurgram

ITA 2805/DEL/2023[2011-12]Status: DisposedITAT Delhi08 Aug 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 142Section 143(3)

holding that appellant was not entitled to make additional claim in scrutiny assessment proceedings conducted pursuant to amalgamation, since the same is akin to reassessment proceedings under section 144/148 of the Act. 2.2 That the CIT(A)/ AO erred on facts and in law in holding that sufficient evidence

Indus Towers Ltd., Gurugram, Haryana vs. Deputy Commissioner of Income-Tax, Circle 12(1), New Delhi

ITA 2607/DEL/2023[2011-12]Status: DisposedITAT Delhi08 Aug 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 142Section 143(3)

Sh. Sukhbir Singh Badal, Muktsar vs. The Dy. Commissioner of Income Tax, Bathinda

Appeal stand allowed

ITA 411/ASR/2010[2000-01]Status: DisposedITAT Amritsar07 Aug 2025AY 2000-01

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm आयकर अपील सं./ Ita No. 411/Asr/2010 (िनधा"रण वष" / Assessment Year: 2000-01) Shri Sukhbir Singh Badal Dcit-Circle-Ii बनाम/ Vs. S/O Parkash Singh Badal Bhatinda. Vpo Badal, District Muktsar "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abspb-1568-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri Ashwani Kumar, Ms. Deepali Aggarwal Ms. Muskan Garg (Cas) –Ld. Ars ""थ"कीओरसे/Respondent By : Sh. Charan Dass (Addl. Cit) – Ld. Sr. Dr

For Appellant: ShriFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR

Section 143(3)Section 147Section 148Section 2Section 2(22)(e)Section 250(6)Section 69

assessed at Rs.32,49,450/-. Aggrieved, the assessee preferred further appeal. Appellate Proceedings 4.1 The Ld. CIT(A) dismissed the legal ground assailing reassessment proceedings as urged by the assessee. On merits of additions u/s 2(22)(e), the ledger account of DTCPL was extracted as under: - Date Particulars ... that Ld. AO was empowered to make additions even on the ground on which reassessment notice might not have been issued where during the reassessment proceedings, he concludes that some other income has escaped assessment which comes to his notice during the course of the proceedings for reassessment

Neelam Chandrakar, Rajnandgaon vs. Income Tax Officer, Ward-1(1), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 444/RPR/2025[2011-12]Status: DisposedITAT Raipur07 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 133(6)

dated 21st March, 2025. A.Y.2011-12 7. The Ld. Counsel for the assessee has assailed legal ground by submitting that the reasons recorded for reassessment proceedings are based on incorrect facts. In this regard, the Ld. Counsel has referred to Page 4 of the paper book, which reads as follows ... evidence to demonstrate that ITS details were duly supplied to the assessee based on which the reasons were recorded by the A.O for initiating reassessment proceedings. 11. In the present case, admittedly the ITS details which formed the basis for recording reasons for initiation of reassessment proceedings

Leeladhar Chandrakar, Durg vs. Income Tax Officer, Ward-1 (3), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 443/RPR/2025[2012-13]Status: DisposedITAT Raipur07 Aug 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 133(6)

Leeladhar Chandrakar, Durg vs. Income Tax Officer, Ward-1(3), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 442/RPR/2025[2011-12]Status: DisposedITAT Raipur07 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 133(6)

Laxmi Hanumanta, Bhilai, Durg vs. Income Tax Officer, Ward-1(3), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 362/RPR/2025[2011-12]Status: DisposedITAT Raipur07 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.362/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Laxmi Hanumanta Iris 76, Chohan Green Vally, Junwani Road, Bhilai-490 020 (C.G.) Pan: Abyph5918B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(4), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 143(2)Section 143(3)Section 148Section 151Section 282Section 282ASection 282A(1)

taxmann.com 90 (Delhi) has dealt with the similar issue and held that issuance of notice u/s. 143(2) of the Act is mandatory in reassessment proceedings u/s. 147 of the Act. 12. Considering the facts and circumstances in this case and as per the aforesaid judicial pronouncements a/w. relevant provisions

Bharat Benefication & Power Pvt. Ltd., Raigarh vs. Pr.Commissioner of Income Tax (Central), Bhopal

ITA 336/RPR/2025[2018-19]Status: DisposedITAT Raipur07 Aug 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 336/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri S. L. Anuragi, CIT-DR

Section 143(3)Section 147Section 263Section 36(1)(va)Section 80G

settled law, AO could not have made roving enquires in respect of other issues not covered by subject matter of reopening. iii) Scope of reassessment proceedings was thus limited. Within limited scope, if AO did not make other enquiries, order of reassessment could not be termed to be erroneous ... Order liable to be quashed on this account. 9 Bharat Benefication & Power Pvt. Ltd. vs. Pr. Commissioner of Income Tax (Central), Bhopal vi) During reassessment proceedings, complete details of purchases & sales filed before AO. AO accepted book results. Conscious decision taken by AO. Sec. 263 could not be resorted

Income Tax Officer, Jaipur vs. Pooja Kedia, Jaipuir

In the result, the appeal of the revenue is dismissed

ITA 1321/JPR/2024[2019-20]Status: DisposedITAT Jaipur07 Aug 2025AY 2019-20

For Appellant: Sh. Siddharth Ranka, Adv. &For Respondent: Sh. Gaurav Awasthi, JCIT, Sr. DR

Section 142(1)Section 147Section 148ASection 68

availed by the appellant from two companies viz. M/s. Everstrong Enclave Private Limited & M/s MegapixVintrade Private Limited. On further inquiry during the course of reassessment proceedings, the assessee replied that they had not taken any unsecured loan from the above referred two parties. The assessee stated that on the contrary ... Court also in case CIT v. Pradeep Kumar Gupta [2008] 303 ITR 95 (Delhi) held that where addition was sought to be made in reassessment proceedings only on the basis of statement, it was held that it was mandatory for the revenue to produce the proprietor for cross-examination

Assistant Commissioner of Income Tax (Central Circle), Bareilly vs. Varunarjun Trust, Lucknow

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

assessee that were requested vide submission filed on 25.05.2021 before the Ld. AO. 1.3 It is a case of change of opinion by initiating reassessment proceeding for A.Y. 2014-15, as a different analysis is being one on the basis of documents already on the record of the department ... impermissible under the power of Ld.AO that is available to the department u/s 147 of the Act to initiate reassessment proceedings in an assessment that is completed U/s 143 (3) as there is no failure on the part of the assessee to disclose any material fact. The power of reassessment