change of opinion — 2,292 judgments | BharatTax

DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR vs. GUJARAT STATE PETROLEUM CORPORATION LIMITED, GANDHINAGAR

ITA 1254/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

Grounds of Appeal in ITA No.1165/Ahd/2025 (Assessee’s appeal for A.Y. 2014-15) ITEM NO. I: Re-opening of assessment on account of change in opinion 1.1 The learned CIT(A) has grossly erred in law in confirming the action of the learned A.O. of reopening the case to increase ... disallowance u/s. 14A r.w.r. BD of the Act merely due to a change in opinion, despite the appellant having fully disclosed all material facts and information during the original assessment proceedings. 4 ITA Nos. 1165 & 1166/Ahd/2025 & ITA Nos.1254 & 1249/Ahd/2025 Gujarat State Petroleum Corporation Limited – A.Ys

DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR vs. GUJARAT STATE PETROLEUM CORPORATION LIMITED, GANDHINAGAR

ITA 1249/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

Grounds of Appeal in ITA No.1165/Ahd/2025 (Assessee’s appeal for A.Y. 2014-15) ITEM NO. I: Re-opening of assessment on account of change in opinion 1.1 The learned CIT(A) has grossly erred in law in confirming the action of the learned A.O. of reopening the case to increase ... disallowance u/s. 14A r.w.r. BD of the Act merely due to a change in opinion, despite the appellant having fully disclosed all material facts and information during the original assessment proceedings. 4 ITA Nos. 1165 & 1166/Ahd/2025 & ITA Nos.1254 & 1249/Ahd/2025 Gujarat State Petroleum Corporation Limited – A.Ys

GUJARAT STATE PETROLEUM CORPORATION LIMITED,GANDHINAGAR vs. DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR, GANDHINAGAR

ITA 1166/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

Grounds of Appeal in ITA No.1165/Ahd/2025 (Assessee’s appeal for A.Y. 2014-15) ITEM NO. I: Re-opening of assessment on account of change in opinion 1.1 The learned CIT(A) has grossly erred in law in confirming the action of the learned A.O. of reopening the case to increase ... disallowance u/s. 14A r.w.r. BD of the Act merely due to a change in opinion, despite the appellant having fully disclosed all material facts and information during the original assessment proceedings. 4 ITA Nos. 1165 & 1166/Ahd/2025 & ITA Nos.1254 & 1249/Ahd/2025 Gujarat State Petroleum Corporation Limited – A.Ys

GUJARAT STATE PETROLEUM CORPORATION LIMITED,GANDHINAGAR vs. DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR, GANDHINAGAR

ITA 1165/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

Grounds of Appeal in ITA No.1165/Ahd/2025 (Assessee’s appeal for A.Y. 2014-15) ITEM NO. I: Re-opening of assessment on account of change in opinion 1.1 The learned CIT(A) has grossly erred in law in confirming the action of the learned A.O. of reopening the case to increase ... disallowance u/s. 14A r.w.r. BD of the Act merely due to a change in opinion, despite the appellant having fully disclosed all material facts and information during the original assessment proceedings. 4 ITA Nos. 1165 & 1166/Ahd/2025 & ITA Nos.1254 & 1249/Ahd/2025 Gujarat State Petroleum Corporation Limited – A.Ys

THE DALLA CO OP AGRI MULTIPURPOSE SOCIETY LIMITED,JALANDHAR vs. INCOME TAX OFFICER WARD-, PHAGWARA

ITA 593/ASR/2025[2018-19]Status: DisposedITAT Amritsar23 Mar 2026AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 593/Asr/2025 Assessment Year: 2018-19 The Dalla Co-Op. Agri Vs. Ito, Ward (1), Multipurpose Society Ltd. C/O Phagwara. B.D. Bansal & Co. B-641, Ground Floor Near A Block Gurudwara Ranjit Avenue, Amritsar. [Pan:-Aacat2201M] (Appellant) (Respondent) Appellant By Sh. Lakshay Bansal, Ca Sh. Charan Dass, Sr. Dr Respondent By Date Of Hearing 22.01.2026 Date Of Pronouncement 23.03.2026

Section 143(3)Section 250Section 56Section 80PSection 80P(2)Section 80P(2)(d)

provisions of law, facts and circumstances remained identical in all the years. Thus, order is bad in law as it leads to mere change of opinion.” 4. Brief facts emerging from records are that the assessee is an agricultural cooperative multipurpose society engaged in the business of supplying pesticides

CHHABI LATA SAHU,ROURKELA vs. INCOME TAX OFFICER, WARD-4, ROURKELA

In the result, the appeal of the assessee is allowed

ITA 626/CTK/2025[2009-10]Status: DisposedITAT Cuttack16 Mar 2026AY 2009-10

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2009-10 Chhabi Lata Sahu Ito, Ward-4, Rourkela

For Appellant: Shri S. K. Sarangi & Bishwa Jyoti Pattnaik, ARsFor Respondent: Shri Shakeer Ahamed, Sr. DR

Section 143Section 148

that no fresh evidence has come to the knowledge of the Assessing Officer. It was the submission that that on the basis of change of opinion, the reopening is not permissible. The ld. AR placed a decision of the Hon’ble High Court 3 of Orissa in the case ... which, we are afraid, Section 147 would give arbitrary powers to the Assessing Officer to re-open assessments on the basis of “mere change of opinion”, which cannot be per se reason to re- open. We must also keep in mind the conceptual difference between power to review and power

GRANULES INDIA LIMITED,HYDERABAD vs. DCIT, CIRCLE-2(1), HYDERABAD

In the result, appeal filed by the assessee is dismissed

ITA 1289/HYD/2025[2010-11]Status: DisposedITAT Hyderabad13 Mar 2026AY 2010-11

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G. Hon’Bleआयकर अपील सं / Ita No.1289/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2010-11) Granules India Limited Vs. Dcit- Circle -2(1) 15Th Floor, Granules Tower Signature Tower, Botanical Garden Road Sy. No. 6(P) Of Kondaput Kondapur, Hyderabad – 500084 Sy. No. 37 Of Kothaguda Telangana Opp. Botanical Gardens Serilingampalluy, R.R. District Pan: Aaacg7369K Hyderabad-500084, Telangana (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

Section 10BSection 143(3)Section 148Section 154Section 271(1)(c)

learned Assessing Officer who erroneously reopened the assessment based on information received by him from the audit party (RAP), which constitutes a mere change in opinion and not "new material" which is very much essential for reopening of an assessment already completed u/s 143(3). 5. On the facts ... challenging validity of the reopening of the assessment by holding that the arguments of the appellant that reopening of assessment is based on “change of opinion” without there being any fresh tangible material is incorrect and misconceived. Further, the argument of the assessee that it has disclosed necessary facts

DCIT, CENTRAL CIRCLE-32, DELHI, DELHI vs. BSES YAMUNA POWER LIMITED, NEW DELHI

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

ITA 5474/DEL/2025[2009-10]Status: DisposedITAT Delhi13 Mar 2026AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumardcit, Bses Yamuna Power Limited, Central Circle-32, Room No.359, E2, Ara Centre, Delhi. Vs. Jhandewalan Extension, New Delhi-110055. [ Pan-Aabcc8569N (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Ms. Deepashree Rao, Adv. & Shri Shivam Gupta, Ca Department By Ms. Monika Singh, Cit-Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 13.03.2026 O R D E R Per Vimal Kumar, Jm: The Appeal Filed By The Revenue Is Against Order Dated 23.05.2025 Of The Learned Commissioner Of Income Tax (Appeals)-30, New Delhi [Hereinafter Referred To As ‘The Ld. Cit(A)’] Passed U/S 250 Of The Income Tax Act, 1961, [Hereinafter Referred To As ‘The Act’] Arising Out Of Assessment Order Dated 20.12.2016 Of Ld. Assessing Officer/Dcit, Circle-5(1), New Delhi (Hereinafter Referred To As ‘The Ld. Ao’ ) U/S 147/143(3) Of The Act For Assessment Year 2009-10. 2. Brief Facts Of The Case Are That Original Return Of Income Was Filed By Assessee On 29.09.2009 U/S 139(1) Of The Act After Adjusting Brought Forward Losses Of Dcit Vs. Bses Yamuna Power Ltd.

Section 139(1)Section 143(3)Section 147Section 148Section 250

assessee has made extensive purchase of capital goods at exorbitant price is tangible material suggesting the escapement of income and not a mere change of opinion which shows that case of the assessee can be reopened u/s 147 of the Act. 5. That the order ... capital goods at exorbitant price is tangible material suggesting the DCIT vs. BSES Yamuna Power Ltd. escapement of income and not a mere change of opinion which shows that case of the assessee can be reopened u/s 147 of the Act. 6. Ld. Authorized Representative for respondent assessee submitted that

DAVINDER KUMAR MAGO,PUNJABI BAGH vs. DCIT/ACIT CENTRAL CIRCLE, DDN, DEHRADUN

In the result appeal of the assessee is allowed

ITA 17/DDN/2026[2019-20]Status: DisposedITAT Dehradun12 Mar 2026AY 2019-20

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2019-20] Davinder Kumar Mago Vs Dcit/Acit 12/1, Punjabi Bagh, Central Circle, External Punjabi Bagh, Dehradun New Delhi-110026 Uttarakhand Pan-Ajhpm9802A Appellant Respondent Appellant By Shri Ajay Wadhwa, Adv. (Vc) Respondent By Ms. Poonam Sharma, Cit Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026 Order Per Manish Agarwal, Am : This Appeal Filed By The Assessee Against The Order By Pr.Cit (Central), Kanpur At Meerut Passed U/S 263 Of The Income Tax Act, 1861 (“The Act”) Dated 08.01.2026 Arising Out Of The Order Passed U/S 143(3) R.W.S. 147 Of The Act.

Section 142(1)Section 143(3)Section 147Section 263

framed an opinion where he found all the lender parties as genuine and having creditworthiness, again revisit of the same is mere change of opinion. No further verification is thus required in the light of the fact that AO has made sufficient enquiries and verification to satisfy himself about

KASHI NATH SETH SARRAF PRIVATE LIMITED,HARDOI vs. DCIT, SITAPUR, SITAPUR

In the result, the appeal of the assessee stands allowed for\nstatistical purposes

ITA 86/LKW/2024[2012-13]Status: DisposedITAT Lucknow12 Mar 2026AY 2012-13

For Respondent: \nShri Akshay Agrawal, Advocate

Section 142(1)Section 143(3)Section 147Section 148Section 151Section 68

Investigation)\nunit-1, Kolkata, the notice for re-assessment had been issued on the basis\nof borrowed satisfaction. This was nothing but only change of opinion and\nthe current re-assessment proceedings had been for current investigation\ni.e. second inning.\nNone of the above papers were found incorrect in spite ... transactions have made by\nthe appellant.\ng) No details or information was ever provided by the learned assessing\nofficer in support of his change of opinion and addition has been made\nmerely on borrowed incomplete information from the investigation wing.\nh) That no details of the payment routed or reference

SRI GURU RAMALINGESHWARA SOUHARDA PATTINA SAHAKARI NIYAMITHA ,MASKI vs. PR. COMMISSIONER OF INCOME TAX , HUBLI

In the result, the appeal of the assessee is hereby allowed

ITA 1174/BANG/2025[2020-21]Status: DisposedITAT Bangalore12 Mar 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2020-21

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Muthu Shankar, JCIT (DR)

Section 143(3)Section 263Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

different view should have been taken in light of certain judicial decisions. Such action of the ld. PCIT amounts to nothing but a change of opinion, which is not permissible under section 263 of the Act. 9.8 Before parting we note that the Ld. DR has placed reliance

DCIT., CIRCLE-2(1), HYDRABAD vs. KALPTARU INVESTMENTS PRIVATE LIMITED, HYDERABAD

In the result, appeal ITA

ITA 1077/HYD/2025[2013-14]Status: DisposedITAT Hyderabad11 Mar 2026AY 2013-14

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 147

brought by the Assessing Officer, then, reopening of\nthe assessment after 04 years from the end of the assessment\nyear amounts to change of opinion only. The learned\nAuthorised Representative of the Assessee has also relied\nupon the following decisions:\na) Judgment of Hon'ble Gujarat High Court ... Judgment of Hon'ble High Court quashing\nthe notice issued u/sec.148 of the Act based on the\ninformation found to be issued on change of opinion and only\n\n10\nITA.No.1077/Hyd./2025\non borrowed satisfaction without there being any tangible\nmaterial. He has also relied upon Judgment

DEPUTY COMMISSIONER OF INCOME TAX, YAMUNANAGAR vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 833/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)

Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

assessee had truly disclosed all the material facts during the course of original assessment proceedings itself. Therefore, the reopening was on a mere change of opinion. Further, the reopening has been done on the basis of objections by Audit party. The specific queries were raised on the impugned issue during ... regular assessment proceedings u/s 143(3) which were duly been responded to by the assessee. Therefore, the reopening was on a mere change of opinion without there being any fresh tangible material on record to form belief of escapement of income. 3.3 The Ld. CIT(A), at para 4.5, observed

DCIT vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 832/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)

Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

assessee had truly disclosed all the material facts during the course of original assessment proceedings itself. Therefore, the reopening was on a mere change of opinion. Further, the reopening has been done on the basis of objections by Audit party. The specific queries were raised on the impugned issue during ... regular assessment proceedings u/s 143(3) which were duly been responded to by the assessee. Therefore, the reopening was on a mere change of opinion without there being any fresh tangible material on record to form belief of escapement of income. 3.3 The Ld. CIT(A), at para 4.5, observed

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 825/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)

Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

assessee had truly disclosed all the material facts during the course of original assessment proceedings itself. Therefore, the reopening was on a mere change of opinion. Further, the reopening has been done on the basis of objections by Audit party. The specific queries were raised on the impugned issue during ... regular assessment proceedings u/s 143(3) which were duly been responded to by the assessee. Therefore, the reopening was on a mere change of opinion without there being any fresh tangible material on record to form belief of escapement of income. 3.3 The Ld. CIT(A), at para 4.5, observed

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 824/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)

Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

assessee had truly disclosed all the material facts during the course of original assessment proceedings itself. Therefore, the reopening was on a mere change of opinion. Further, the reopening has been done on the basis of objections by Audit party. The specific queries were raised on the impugned issue during ... regular assessment proceedings u/s 143(3) which were duly been responded to by the assessee. Therefore, the reopening was on a mere change of opinion without there being any fresh tangible material on record to form belief of escapement of income. 3.3 The Ld. CIT(A), at para 4.5, observed

INFINITY INTERNATIONAL,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, appeal of the assessee is dismissed

ITA 518/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad10 Mar 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalinfinity International, Nfac, Delhi Vs. H-611, Titanium City Centre, Present Jurisdiction 100 Ft. Anandnagar Road, Ito, Ward 3(3)(1), Satellite, Ahmedabad-380015 Ahmedabad [Pan: Aaefi 2610 J] (Appellant) .. (Respondent) Appellant By: Shri S.N. Soparkar, Sr. Advocate & Ms. Ukti Shah, Ar Respondent By: Shri Alpesh Parmar, Cit-Dr Date Of Hearing 07.01.2026 Date Of Pronouncement 10.03.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 143(3)Section 147Section 148Section 153(3)Section 250Section 68

there existed new information before the AO, before initiation of proceedings u/s 147 when such proceedings are initiated merely on the basis of change of opinion since entire details were duly available on record of AO during the course of proceedings u/s 143(3) of the Act and there ... relating to unsecured loans, including names, addresses, PAN, confirmations and bank statements, were available on record and therefore reopening amounts to a mere change of opinion, which is impermissible in law. 7. The Ld. DR, on the other hand, supported the order of the Ld. CIT(A) and submitted that

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. OASYS CYBERMATICS PVT LTD, CHENNAI

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

ITA 3102/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Mar 2026AY 2016-17

Bench: MS. PADMAVATHY S (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Mr. ARV Srinivasan, CIT for Mr. Bipin C. N., CITFor Respondent: Mr. Ravi Kannan &

Section 143(2)Section 143(3)Section 147Section 148Section 36(1)(va)Section 5(3)

allowed the writ petition filed by the assessee in W.P. No.651 of 2022 holding that the reopening of the assessment amounted to a change of opinion. 3. The Ld. CIT(A) failed to appreciate that the Department has preferred a Writ Appeal against the order of the Hon’ble High ... High Court allowed the writ petition and held that the reopening of the assessment was prompted by a mere change of opinion and amounted to review of the earlier assessment which is impermissible in law, following the judgment of the Hon’ble Supreme Court in CIT v. Kelvinator of India

SHAIRUL IMPEX,MUMBAI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT (INCOME TAX OFFICER WARD 19(3)(1)), MUMBAI

ITA 6613/MUM/2025[2014-15]Status: DisposedITAT Mumbai06 Mar 2026AY 2014-15

Section 147Section 148Section 151A

provided and considered by him\nduring the original assessment proceedings. We agree with petitioner that there\ncannot be a reopening based on a change of opinion. The claim of deduction\nunder section 801JAA of the Act was made by petitioner in the return of income\nand petitioner had filed Form ... allowed by the\nAssessing Officer in the previous years as well. Hence, the present case is\nclearly a case of change of opinion or review of the original assessment order\nwhich is not permissible even under the new provisions.\n10.\nThe ld. AR further placed his reliance on the aforesaid

CISCO COMMERCE INDIA PRIVATE LIMITED,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PCIT, BENGALURU-2, BANGALORE

In the result, the appeal by the assessee is dismissed

ITA 1235/BANG/2025[2021-22]Status: DisposedITAT Bangalore05 Mar 2026AY 2021-22

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2021-22

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Smt. N. Hemalatha, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 154Section 194JSection 263Section 40

presented a copy of the Delhi High Court decision in CIT v. USHA International Limited, 348 ITR 485, which addressed the matter of change of opinion. In the Page 23 of 24 proceedings before us, it has not been contended that there is a change of opinion regarding the approval