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“income escaping assessment”

ReassessmentSection 147Section 1471,518 judgments

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

Leading authorities on income escaping assessment

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.

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. Sun Engineering Works (P) Ltd.
198 ITR 297 · 1992 · Supreme Court
814
citing judgments

A court's pronouncement derives its scope and color from the specific questions involved in the case, thus, due regard must always be given to the questions framed before the court when interpreting its judgment.

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.

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.

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 income escaping assessment

Bhagwandas Jagdish Prasad, Bagbahara vs. Income Tax Officer, Mahasamund

In the result, appeal of the assessee is allowed

ITA 412/RPR/2025[2013-14]Status: HeardITAT Raipur28 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.412 & 413/Rpr/2025 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Bhagwandas Jagdish Prasad Petrol Pump, Main Road, Bagbahara-493 449 (C.G.) Pan: Aamfb0173H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Mahasamund (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 148

Further, Notice u/s. 148 could have been issued upto 6 years from the end of A.Y in cases where income escaping assessment is Rs.1 lakh or more. 6 Bhagwandas Jagdish Prasad Vs. ITO, Mahasamund ITA Nos.412 & 413/RPR/2025 Since, in the case of the assessee income escaping assessment for A.Y.2012-13 ... that notice u/s. 148 of the Act can be issued upto 6 years from end of the assessment year in cases where income escaping assessment is Rs.1 lakh or more and since in the case of the assessee income escaping assessment for A.Y.2012-13 is Rs.61,65,450/- which was more

M/S. Alucast Engineering Pvt Ltd, Mumbai vs. Deputy Commissioner of Income Tax Circle 6(1)(1), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 5264/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Jul 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarm/S Alucast Engineering V/S. Deputy Commissioner Of Pvt. Ltd. Company, 3/18, Ac बनाम Income Tax, Circle – 6(1)(1), Market,Tardeo Road, Room No. 504, Aayakar Tulsiwadi S.O., Mumbai–400 Bhavan, M.K. Road, Mumbai 034, Maharashtra – 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aahca9486C Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Nishit Gandhi,ARFor Respondent: Dr. K.R. Subhash,(CIT DR)
Section 147

himself the same is made on the basis of sales which are already offered to Tax. Therefore, there is no question of income escaping assessment. Sales are treated as income escaping assessment which is admitted by the Assessing Officer himself. Despite this he has proceeded with the reassessment, which ... initiated simply on surmises in order to first make a fishing enquiry and thereafter find some income which could be treated as income escaping assessment. P a g e | 13 A.Y. 2015-16 M/s Alucast Engineering Pvt. Ltd. Thus even the assessment order does not clearly spell out the nature

Shri Amit Mangilal Jain, Mumbai vs. ACIT, - 33(1), Mumbai

In the result, both the above appeals are allowed

ITA 3332/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Jul 2025AY 2010-11

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Naresh Jain & Shri Mahaveer Jain, ARsFor Respondent: Shri Ram Krishn Kedia, (Sr. DR)
Section 131Section 143(3)Section 147Section 148Section 153C

hand, Section P a g e | 14 ITA No. 3331, 3332/Mum/2019 A.Y. 2009-10, 2010-11 Shri Amit Mangilal Jain 147 provides for "Income escaping assessment", can be invoked when any income chargeable to tax, in the case of an assessee, has escaped assessment for any assessment year. In such

Shri Salasar Balaji Developers Pvt Ltd, Jaipur vs. Income Tax Officer Ward 2(2) Jaipur, Jaipur

In the result, relevant grounds mentioned above are also allowed in toto

ITA 1188/JPR/2024[2016-2017]Status: DisposedITAT Jaipur24 Jul 2025AY 2016-2017

Bench: Shri Gagan Goyal & Shri Narinder Kumarshri Salasar Balaji Developers Private Limited, A-13-14, Shyam Nagar, Benar Road, Nadi Ka Phatak, Jhotwara, Jaipur 302012 Pan No. Aaics 7960C ...... Appellant Vs.

For Appellant: Mr. P. C. Parwal, C.A., Ld. ARFor Respondent: Mr. Manoj Kumar, JCIT, Ld. DR
Section 132Section 148Section 250Section 68Section 69C

read in conjunction with the earlier words. Therefore if an income is assessed on the basis of the reason recorded, any other income escaping assessment can also be assessed u/s. 147 of the Act but where income on the basis of reason recorded is not assessed, any other income escaping

Poonam Sen, Lucknow vs. ITO, Range 1(3), Lucknow

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

ITA 70/LKW/2021[2008-09]Status: DisposedITAT Lucknow24 Jul 2025AY 2008-09

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2008-09 Poonam Sen, Vs. Income Tax Officer, A-1/73, Viram Khand, Gomti Range-1(3), Lucknow Nagar, Lucknow-226010 Pan: Bacps7483J (Appellant) (Respondent) Assessee By: Sh. Samrat Chandra, C.A. Revenue By: Sh. Deepak Yadav, Dr Date Of Hearing: 03.06.2025 Date Of Pronouncement: 24.07.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A)- Lucknow Dated 4.08.2020, Passed Under Section 250 Of The Income Tax Act, 1961 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Of The Ito-1(3), Lucknow, Passed Under Section 147/144 Of The Income Tax Act. The Grounds Of Appeal Are As Under:- “1. The Learned Cit(A), Has Erred In Law, In Confirming Order U/S 147/144 Of The 1.T. Act, 1961 In The Present Case As The Notice Issued U/S 148 By The Income Tax Officer-2(1), Bareilly (Here-In After Referred To As The Ito, Bareilly) Was Issued Without Any Jurisdiction & Thus As The Notice So Issued U/S 148 Itself Is Issued Without Jurisdiction The Culmination Of The Same In The Present Order Is Void-Ab- Initio & Bad-In-Law & Thus The Order May Kindly Be Annulled. Ii. On The Fact & In The Peculiar Circumstances Of The Present Case The Reasons So Recorded By The Ito, Bareilly Itself Are Vitiated As The Appellant Had Made A True & Fair Disclosure & That The Investment So Made Cannot Be Disclosed In The Return So Filed & Further As Per The Reasons Recorded The Income Escaping Assessment Is Of Rs.65,73,000/- & Whereas The Addition Towards Purchase Has Been Made Of Rs.16,92,000/- Only & Thus The Addition Is Devoid Of Any Merit & Needs To Be Quashed. Without Prejudice To Grounds Nos. I & Ii Above:

For Appellant: Sh. Samrat Chandra, C.AFor Respondent: Sh. Deepak Yadav, DR
Section 142(1)Section 147Section 148Section 250

disclosure and that the investment so made cannot be disclosed in the Return so filed and further as per the reasons recorded the income escaping assessment is of Rs.65,73,000/- and whereas the addition towards purchase has been made of Rs.16,92,000/- only and thus the addition

Pramod Lakra Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Urvashi Sarees Pvt. Ltd, Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

ITA 222/KOL/2025[2015-16]Status: DisposedITAT Kolkata24 Jul 2025AY 2015-16

Bench: ITAT, Kolkata were collected and prepared | | 18.01.2025 | 2nd Appeal was filed |

Section 143(2)Section 144BSection 147Section 148Section 148ASection 250Section 69C

directly co- related to the time when the notice is issued. This plays out as follows under the old regime: (i) If income escaping assessment was less than Rupees one lakh: (a) a reassessment notice could be issued under section 148 within four years after obtaining the approval ... appropriate authorities specified under section 151 of the new regime. The effect of Section 151 of the new regime is thus: (i) If income escaping assessment is less than Rupees fifty lakhs: (a) a reassessment notice could be issued within three years after obtaining the prior approval of the Principal

Urvashi Sarees Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

ITA 1946/KOL/2024[2015-2016]Status: DisposedITAT Kolkata24 Jul 2025AY 2015-2016

Bench: ITAT, Kolkata were collected and prepared | | 18.01.2025 | 2nd Appeal was filed |

Section 143(2)Section 144BSection 147Section 148Section 148ASection 250Section 69C

directly co- related to the time when the notice is issued. This plays out as follows under the old regime: (i) If income escaping assessment was less than Rupees one lakh: (a) a reassessment notice could be issued under section 148 within four years after obtaining the approval ... appropriate authorities specified under section 151 of the new regime. The effect of Section 151 of the new regime is thus: (i) If income escaping assessment is less than Rupees fifty lakhs: (a) a reassessment notice could be issued within three years after obtaining the prior approval of the Principal

Deepak Singhal, Delhi vs. ITO Ward 36(1), New Delhi

Appeal is allowed in above terms

ITA 3355/DEL/2025[2017-18]Status: DisposedITAT Delhi24 Jul 2025AY 2017-18

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

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

directly co-related to the time when the notice is issued. This plays out as follows under the old regime: (i) If income escaping assessment was less than Rupees one lakh: (a) a reassessment notice could be issued under Section 148 within four years after obtaining the approval ... specified under Section 151 of the new regime. The effect of Section 151 of the new regime is thus: (i) If income escaping assessment is less than Rupees fifty lakhs: (a) a reassessment notice could be issued within three years after obtaining PART E the prior approval of the Principal

Neha Goel, Delhi vs. Income Tax Officer, Delhi

Appeal is allowed in above terms

ITA 1728/DEL/2025[2017-18]Status: DisposedITAT Delhi24 Jul 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Neha Goel, Vs. Income Tax Officer, F-22/35, Sector-3, Rohini, Delhi Delhi Pan: Ajspb1120D (Appellant) (Respondent)

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

directly co-related to the time when the notice is issued. This plays out as follows under the old regime: (i) If income escaping assessment was less than Rupees one lakh: (a) a reassessment notice could be issued under Section 148 within four years after obtaining the approval ... appropriate authorities specified under Section 151 of the new regime. The effect of Section 151 of the new regime is thus: (i) If income escaping assessment is less than Rupees fifty lakhs: (a) a reassessment notice could be issued within three years after obtaining PART E the prior approval

Sonea Dhir, Delhi vs. ACIT Circle-32 (1), New Delhi

Appeal of the assessee is allowed

ITA 3073/DEL/2024[2011-12]Status: DisposedITAT Delhi23 Jul 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 143(1)Section 143(2)Section 147Section 250Section 50C

valid." 5. In present case, the live link between the material provided by DDIT(I&CI), New Delhi and income escaping assessment has been demonstrated above. Further. I have independently analysed the material available on record and have reasons to believe that income greater than 1 Lacs has escaped assessment ... Bombay High Court in the case of V. Jaganmohan Rao (supra). We may also note that the heading of section 147 is "income escaping assessment" and that of section 148 "issue of notice where income escaped assessment". Section 148 is supplementary and complimentary to section 147. Sub-section

DCIT Central Circle-2, Delhi vs. Apple Commodities Ltd., Gautam Budh Nagar

ITA 1405/DEL/2022[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

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

However, it is open for AO to take remedial action in accordance with the provisions of income tax Act to assess/reassess the income escaping assessment, if any." The observation of Ld CIT(A) -IV, Kanpur has been perused and it is found that the appeal has been decided without going

Avanindra Nath Agrawal, Raipur vs. Deputy Commissioner of Income Tax, Circle 1(1), Raipur

In the result, appeal of the assessee is allowed

ITA 128/RPR/2025[2012-13]Status: HeardITAT Raipur22 Jul 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.128/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 Avanindra Nath Agrawal 1063, Akansha, Geeta Nagar, Opportunity. Anupam Nagar Garden, Raipur (C.G.)-492 001 Pan: Aehpa0353D

For Appellant: Shri Rajesh Kumar Chawda, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 143Section 147Section 148

Further, Notice u/s. 148 could have been issued upto 6 years from the end of A.Y in cases where income escaping assessment is Rs.1 lakh or more. Since, in the case of the assessee income escaping assessment for A.Y.2012-13 is Rs.61,65,450/- which is more than Rs.1 lakh therefore ... that notice u/s. 148 of the Act can be issued upto 6 years from end of the assessment year in cases where income escaping assessment is Rs.1 lakh or more and since in the case of the assessee income escaping assessment for A.Y.2012-13 is Rs.61,65,450/- which was more

Shri Humad Jain Sakh Sahakari Sanstha Maryadit, Indore vs. ITO 2(1), Indore

Appeal is allowed

ITA 547/IND/2024[2012-13]Status: DisposedITAT Indore22 Jul 2025AY 2012-13

Bench: Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80P

provision of section 147 and Explanation 3 to section 147 (as applicable to the relevant AY 2012-13 involved in present case): “147. Income escaping assessment.-- If the Assessing Officer has reason to believe that any income, chargeable to tax has escaped assessment for any assessment year, he may, subject ... 547/Ind/2024 - AY 2012-13 4. Prior to its amendment with effect from 1 April 1989, Section 147 provided as follows: “147. Income escaping assessment. - If- (a) the Income Tax Officer has reason to believe that, by reason of the omission or failure on the part of an assessee to make

Amrita Jhunjhunwala, L/H of Saket Khaitan (Since Deceased), Kolkata vs. ACIT, Central Circle 3(4), Kolkata

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

ITA 186/KOL/2025[2019-20]Status: DisposedITAT Kolkata22 Jul 2025AY 2019-20

Bench: the Ld. CIT(A) wherein the appeal was disposed off on the ground that appeal has been filed against the order passed u/s 154 of the Act though the grounds of appeal has been taken against the order passed u/s 143(3) of the act.

Section 142Section 143Section 143(2)Section 143(3)Section 148Section 149(1)(b)Section 154Section 159Section 159(2)(b)

Karnataka High Court has held thus: Section 148, read with section 159, of the Income-tax Act, 1961 – Income escaping assessment - Issue of notice for (Deceased assessee) – Assessment year 2016-17 - Assessee had passed away on 14-10-2022 - Notice under section 148 was issued on 13-3-2023 - Assessee

Albert Joseph Rozario, Mumbai vs. ITO, Int. Tax, Circle 4(1)(1), Mumbai

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

ITA 1168/MUM/2025[2018-19]Status: DisposedITAT Mumbai22 Jul 2025AY 2018-19

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2018-19 Albert Joseph Rozario, Ito, (Int. Tax), Circle-4(1)(1), B-311, 5Th Wing, Room No. 629, 6Th Floor, Inlaks Park, Vs. Kautilya Bhavan, Yari Road, Versova, C-41 To C-43, G Block, Andheri West, Bandra Kurla Complex, Mumbai-400058 Bandra East, Pan : Afvpr6139P Mumbai-400051 (Appellant) (Respondent) For Assessee : Shri Dharan Gandhi For Revenue : Shri Sridhar G. Menon, Sr.Dr Date Of Hearing : 01-05-2025 Date Of Pronouncement : 22-07-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Final Assessment Order Passed By The Assessing Officer U/S 147 R/W 144C(13) Of The Act Dt. 30-12-2024, Consequent To The Directions Given By The Ld. Drp-1, Mumbai-3, U/S 144C(5) Of The Act, Dated 30-11-2024 Pertaining To Assessment Year (Ay.) 2018-19. 2. Briefly The Facts Of The Case Are That Basis Information Available Through The Insight Portal That The Assessee Had Purchased Immoveable Properties Amounting To Rs. 8,31,45,549/- & Has Received Interest

For Appellant: Shri Dharan GandhiFor Respondent: Shri Sridhar G. Menon, Sr.DR
Section 144C(1)Section 144C(5)Section 147Section 148Section 148ASection 56(2)(x)Section 69

perused the material available on record. The relevant provisions of the Act, as amended by the Finance Act, 2021, read as follows: "147. Income escaping assessment - If any income chargeable to tax, in the case of an assessee, has escaped assessment for any assessment year, the Assessing Officer may, subject

Rajeswar Thakur, Bhawanipatna vs. Asst. Commissioner of Income Tax, Circle -1(1), Sambalpur

ITA 144/CTK/2025[2014-15]Status: DisposedITAT Cuttack21 Jul 2025AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.143 & 144/Ctk/2025 (निर्धारण वर्ष / Assessment Years : 2012-2013 & 2014-2015) Rajeswar Thakur Pardeshpada, Near Balaji Temple Bhawanipatna, Kalahandi-766001 Vs Acit, Circle-1(1), Sambalpur Pan No. :Aaspt 7155 M (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri S.K.Agrawalla, Ca राजस्व की ओर से /Revenue By : Shri Nishant Rao B, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 21/07/2025 घोषणा की तारीख/Date Of Pronouncement : 21/07/2025 आदेश / Order Per Bench : These Two Appeals Filed By The Assessee Against The Order Of The Id. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Both Dated 27.12.2024 For Assessment Years 2012-2013 & 2014-2015.

For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri Nishant Rao B, Sr. DR
Section 139Section 142Section 143Section 143(3)Section 148Section 234BSection 234CSection 288A

आयकर अपीलीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जार्ज माथन, न्यायिक सदस्य

Vinita Bajoria, Jaipur vs. Income-Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 370/JPR/2025[201617]Status: DisposedITAT Jaipur21 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 370/JP/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Vinita Bajoria 1, Ganesh Colony Moti Doongri Road, Jaipur बनाम Income Tax Officer, Ward 5(2), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEBPB4873M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Manoj Choudhary, CA राजस्व की ओर से / Revenue by : Sh. Gorav Avasthi, JCIT सुनवाई की तारीख / Date of Hear

For Appellant: Sh. Manoj Choudhary, CAFor Respondent: Sh. Gorav Avasthi, JCIT
Section 147Section 148Section 148A

directly co-related to the time when the notice is issued. This plays out as follows under the old regime: (i) If income escaping assessment was less than Rupees one lakh: (a) a reassessment notice could be issued under Section 148 within four years after obtaining the approval ... appropriate authorities specified under Section 151 of the new regime. The effect of Section 151 of the new regime is thus: (i) If income escaping assessment is less than Rupees fifty lakha: (0) reassessment notice could be issued within three years after obtaining the prior approval of the Principal Commissioner

Samkit Shashikant Shah, Mumbai vs. Principal Commissioner of Income Tax -20, Mumbai

In the result, appeal of the assessee is allowed

ITA 3703/MUM/2025[2018-19]Status: DisposedITAT Mumbai21 Jul 2025AY 2018-19

Bench: Dropping The Reassessment Proceedings.”

Section 148Section 148ASection 148BSection 263

purchase entries are recorded In books of accounts and shown in bank statements and ledger confirmation is available so there is no Income escaping assessment. Therefore, there is no new material for reopening the case. 6. Apart from that it was stated that there was corresponding sale which was made

Neelam Devi Gupta, Ahmedabad vs. Assessment Unit, Income Tax Department, ITO Ward-Erode

In the result, the appeal of the assessee is allowed

ITA 1310/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Jul 2025AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1310/Chny/2025 Assessment Years: 2018-19 Neelam Devi Gupta, Income Tax Officer, No.J-502, Safal Parivesh, Che-W-(65)(11). Prahladnagar, Chennai. Ahmedabad, Gujarat-380 015. [Pan: Acypg4898C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : None प्रत्यर्थी की ओर से /Revenue By : Ms.V.Supraja, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 16.07.2025 घोषणा की तारीख /Date Of Pronouncement : 18.07.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: NoneFor Respondent: Ms.V.Supraja, Addl.CIT
Section 147Section 148Section 148ASection 151Section 151ASection 68

Central Government hereby makes the following Scheme, namely:- 1. Short title and commencement.—(1) This Scheme may be called the e-Assessment of Income Escaping Assessment Scheme, 2022. (2) It shall come into force with effect from the date of its publication in the Official Gazette. 2. Definitions

Syed Bathrudeen Mohideen Awliya, Chennai vs. ITO, Ncw-19(6), Chennai

In the result, the appeal of the assessee is allowed

ITA 1308/CHNY/2025[2015-16]Status: DisposedITAT Chennai18 Jul 2025AY 2015-16

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1308/Chny/2025 Assessment Years: 2015-16 Syed Bathrudeen Mohideen Income Tax Officer, Awliya, Non-Corp Ward-19(6), No.8/13-C Kamaraj Nagar, Chennai. 3Rd Street, Pallavaram, Chennai-600 043. [Pan: Axrpm7549Q] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Ms.S.Sonali & Mr.S.P.Chidambaram, Advocates. प्रत्यर्थी की ओर से /Revenue By : Ms.V.Supraja, Addl.Cit

For Appellant: Ms.S.Sonali, &For Respondent: Ms.V.Supraja, Addl.CIT
Section 147Section 148Section 148ASection 151Section 151ASection 69A

Central Government hereby makes the following Scheme, namely:- 1. Short title and commencement.—(1) This Scheme may be called the e-Assessment of Income Escaping Assessment Scheme, 2022. (2) It shall come into force with effect from the date of its publication in the Official Gazette. 2. Definitions