← All Phrases

“material facts necessary for assessment”

ReassessmentSection 147Section 147564 judgments

The decision most relied on for material facts necessary for assessment is Calcutta Discount Co. Ltd. v. ITO (41 ITR 191), cited in 384 judgments on BharatTax.

Leading authorities on material facts necessary for assessment

Calcutta Discount Co. Ltd. v. ITO
41 ITR 191 · 1961 · Supreme Court
384
citing judgments

The assessee's duty is limited to disclosing all primary, material facts necessary for assessment, including entries, documents, and other evidence. It is for the Assessing Officer to draw inferences of fact and law, and the assessee is not obligated to offer such inferences.

CIT v. Foramer France
264 ITR 566 · 2003 · Supreme Court
253
citing judgments

Reassessment proceedings initiated under Section 147 beyond four years from the end of the relevant assessment year are invalid unless the assessee failed to disclose fully and truly all material facts necessary for assessment. Without such failure, the notice issued under Section 148 is time-barred and without jurisdiction.

153 (Gujarat) 8 Shakti Karnawat v. ITO
296 ITR 90 · 2008 · High Court
171
citing judgments

A live link of third-party information can form the basis for reopening an assessment under Section 148, provided it contains material facts necessary for assessment. The Assessing Officer must demonstrate a "reason to believe" that income has escaped assessment, which can be satisfied by such information even if it pertains to other assessees or relates to accommodation entries.

Sound Casting (P) Ltd. v. Dy. CIT
250 CTR 119 · 2012 · High Court
51
citing judgments

An assessment cannot be reopened beyond four years from the end of the relevant assessment year unless the assessee failed to make a full and true disclosure of all material facts necessary for assessment.

ACIT v. CEAT Ltd.
449 ITR 171 · 2022 · Supreme Court
44
citing judgments

Reopening of an assessment beyond four years from the end of the relevant assessment year is invalid if it is based on a mere change of opinion or borrowed satisfaction, or if the reasons recorded do not explicitly allege the assessee's failure to truly and fully disclose all material facts necessary for assessment.

CIT v. Foramer Finance
251 ITR 416 · 2001 · High Court
41
citing judgments

Reopening assessments is permissible after four years if there was an escapement of income due to the assessee's failure to disclose material facts necessary for assessment, even if the initial assessment involved a change of opinion.

Dalmia P. Ltd. v. CIT
348 ITR 469 · 2012 · High Court
41
citing judgments

Reassessment proceedings are valid when there is a failure to disclose fully and truly all material facts necessary for assessment.

R 603 Mad. (14) Well Intertrade P. Ltd vs. CIT, 308 ITR 22 (Del) (15) Sitara Diamond P. Ltd. v. DCIT
343 ITR 183 · 2012 · High Court
40
citing judgments

Reopening assessment beyond four years under Section 147 is permissible only if the assessee failed to disclose fully and truly the material facts necessary for assessment. Mere change of opinion is not a valid ground for reopening.

Judgments citing material facts necessary for assessment

Mirha Exports Private Ltd., Delhi vs. DCIT Central Circle, Gzbd, Uttar Pradesh

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 656/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

that the income has escaped assessment by reason of failure on the part of the assessee to disclose fully and truly all material facts necessary for assessment therefore the initiation of proceedings u/s 147 is illegal and unsustainable in law and consequently the impugned reassessment order is void ab initio

Mirha Exports Private Ltd., Delhi vs. DCIT Central Circle, Gzbd, U.P

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 655/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

that the income has escaped assessment by reason of failure on the part of the assessee to disclose fully and truly all material facts necessary for assessment therefore the initiation of proceedings u/s 147 is illegal and unsustainable in law and consequently the impugned reassessment order is void ab initio

DCIT Central Circle Gzbd, Hapur vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 1234/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

that the income has escaped assessment by reason of failure on the part of the assessee to disclose fully and truly all material facts necessary for assessment therefore the initiation of proceedings u/s 147 is illegal and unsustainable in law and consequently the impugned reassessment order is void ab initio

DCIT Central Circle Gzbd, Hapur vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 1233/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

that the income has escaped assessment by reason of failure on the part of the assessee to disclose fully and truly all material facts necessary for assessment therefore the initiation of proceedings u/s 147 is illegal and unsustainable in law and consequently the impugned reassessment order is void ab initio

Bhoj Raj, Agra vs. Ward 1(1)(1), Agra

In the result, appeal filed by the assessee is allowed

ITA 436/AGR/2025[2017-2018]Status: DisposedITAT Agra18 Dec 2025AY 2017-2018

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18

Section 142(1)Section 143(3)Section 147Section 148Section 151Section 69A

income and not filled the appropriate columns meant for the very purpose. Since the assessee has not disclosed fully and truly all material facts necessary for assessment, the assessment was completed u/s. 147 read with section 143(3) of the Income-tax Act, 1961 (“the Act” for short

Rajarshi Shahu Shikshan Sanstha Inam Dhamani, Sangli vs. ITO Exemption, Kolhapur

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1126/PUN/2024[2017-18]Status: DisposedITAT Pune18 Dec 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

assessment year and there is no failure on the part of appellant to make a return to disclose fully and truly all material facts necessary for assessment and hence the reassessment framed is bad in law and deserve to be quashed. 5. Learned CIT(A) has erred in fact

Rajarshi Shahu Shikshan Sanstha Inam Dhamani, Sangli vs. ITO Exemption, Kolhapur

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1124/PUN/2024[2015-16]Status: DisposedITAT Pune18 Dec 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

assessment year and there is no failure on the part of appellant to make a return to disclose fully and truly all material facts necessary for assessment and hence the reassessment framed is bad in law and deserve to be quashed. 5. Learned CIT(A) has erred in fact

Rajarshi Shahu Shikshan Sanstha Inam Dhamani, Sangli vs. ITO Exemption, Kolhapur

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1121/PUN/2024[2012-13]Status: DisposedITAT Pune18 Dec 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

assessment year and there is no failure on the part of appellant to make a return to disclose fully and truly all material facts necessary for assessment and hence the reassessment framed is bad in law and deserve to be quashed. 5. Learned CIT(A) has erred in fact

Vama International, Mumbai vs. ACIT 22(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5456/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Dec 2025AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Dharan Gandhi, ARFor Respondent: Ms. Kavitha Kaushik, (Sr. DR)
Section 143(1)Section 147Section 148

during assessment on the issue, there was no failure on the part of the petitioner to disclose fully and truly all material facts necessary for assessment of the relevant assessment year. The pre-quisite condition contained in the proviso to sec. 147 has to be met before initiating reassessment proceedings

Bhamiraben Prashantkumar Patel, Anand vs. The Income Tax Officer, Ward-1, Anand

In the result, the appeal of the assessee stands allowed

ITA 654/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad15 Dec 2025AY 2017-18

Bench: Shri Sanjay Garg & Annapurna Guptaआयकर अपील सं /Ita No.654/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Bhamiraben Prashantkumar Patel The Income Tax Officer बनाम/ 14, Vaividhya Bungalows Ward-1 V/S. Dr. H.M. Patel Anand – 388 001 Anand Vallabh Vidhyanagar Road, Anand – 388 001 (Gujarat) "थायी लेखा सं./Pan: Azcpp 7413 M (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee By : Shri Aseem L. Thakkar, Ar Revenue By : Shri Rajeev Garg, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 18/09/2025 घोषणा की तारीख /Date Of Pronouncement: 15/12/2025 आदेश/O R D E R Per Sanjay Garg:

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Rajeev Garg, Sr.DR
Section 147Section 250Section 69A

income has escaped assessment due to any failure on the part of the assessee in not disclosing fully and truly all material facts necessary for assessment. 41. Moreover, from the reasons recorded it appears that the initiation of reopening proceedings are on the borrowed satisfaction as no independent opinion

Rupa Infotech and Infrastructure Pvt Ltd, Mumbai vs. Dy. Commissioner of Income Tax Circle 14(1)(20, Mumbai

In the result, appeal filed by assessee stands allowed

ITA 4750/MUM/2025[2012-13]Status: DisposedITAT Mumbai05 Dec 2025AY 2012-13

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri () Ι.Τ.Α. No. 4750/Mum/2025

Section 143(3)Section 147Section 148Section 801ASection 80I

balance sheet along with return of income where various information / material were disclosed. However, the requisite full and true disclosure of all material facts necessary for assessment has not been made as noted above. It is pertinent to mention here that even though the assessee has produced books of accounts ... Ld.AO has not brought any new material on record to establish that, how the assessee has not fully and truly disclosed all material facts necessary for assessment. The Ld.AO has not identified any material according to him, that was not disclosed by assessee which has led to excess claim

Excelra Knowledge Solutions Private Limited, Hyderabad vs. DCIT., Circle-8(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 545/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.545/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Excelra Knowledge Vs. Dy.Cit Solutions Private Limited Circle 8(1) Hyderabad Hyderabad Pan:Aafcg5715Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate H Srinivasulu राज" व "ारा/Revenue By:: Shri Ranjan Agrawala, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 17/11/2025 घोषणा की तारीख/Pronouncement: 26/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Excelra Knowledge Solutions Private Limited (“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 22.01.2025 For The A.Y 2018-19. Page 1 Of 8

For Appellant: Advocate H SrinivasuluFor Respondent: : Shri Ranjan Agrawala, Sr. DR
Section 10ASection 143(2)Section 143(3)Section 270ASection 270A(6)(a)

clearly provides that an addition shall not be treated as under-reporting where the assessee offers a bona fide explanation, and all material facts necessary for assessment have been fully disclosed. In the present case the interest income was explicitly disclosed and the assessee acted based on the judgment

ACIT Central Circle 8(3), Mumbai vs. Vivah Classique, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 4050/MUM/2025[2014-15]Status: DisposedITAT Mumbai26 Nov 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

Section 133ASection 143(3)

escapement of income chargeable to tax due to the assessee's failure to make a full and true disclosure of all material facts necessary for assessment. Consequently, after obtaining the requisite prior approval from the competent authority, the Learned Assessing Officer issued notice under section 148 of the Income

Marigold Merchandise Private Limited, Delhi vs. ACIT, Central Circle-2, Faridabad

In the result, Appeal of the Assessee is partly allowed

ITA 1256/DEL/2025[2012-13]Status: DisposedITAT Delhi26 Nov 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.M/S Marigold Merchandise Vs Assistant Commissioner Of Private Limited Income Tax, Central Circle-Ii, Shop No. 4/36, Dda Market, Faridabad, Haryana-121001 Dakshin Puri Extension, New Delhi-110062 Pan: Aaecm0483E Appellant Respondent Assessee By Sh. S. S. Nagar, Ca Revenue By Ms. Suman Malik, Cit(Dr) Date Of Hearing 08/09/2025 Date Of Pronouncement 26/11/2025 Order

Section 143(2)Section 147Section 148Section 151Section 153C

reasons recorded that escapement of income is due to the failure of the assessee to disclose fully and truly all material facts necessary for assessment, as it evident from the reasons recorded reproduced as above. To support our aforesaid view, we draw support from the decision

Sapna Nainesh Jatania, Rajkot vs. Income Tax Officer, Ward 1(4), Dwarka

In the result, appeal filed by the assessee, in ITA No

ITA 469/RJT/2025[2011-12]Status: DisposedITAT Rajkot24 Nov 2025AY 2011-12

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 120(5)Section 142(1)Section 144Section 147Section 148Section 250Section 69

आयकर अपील"य अ"धकरण,राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR

Sapna Nainesh Jatania, Rajkot vs. Income Tax Officer, Ward 1(1), Jamnagar

In the result, appeal filed by the assessee, in ITA No

ITA 449/RJT/2025[2012-13]Status: DisposedITAT Rajkot24 Nov 2025AY 2012-13

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 120(5)Section 142(1)Section 144Section 147Section 148Section 250Section 69

आयकर अपील"य अ"धकरण,राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR

Assistant Commissioner of Income Tax, Central Circle, Bellary vs. M/S Virgo Properties Private Limited, Chennai

ITA 1181/BANG/2025[2013-14]Status: DisposedITAT Bangalore21 Nov 2025AY 2013-14

Bench: Shri.Laxmi Prasad Sahu & Shri. Keshav Dubey

Section 142(1)Section 143(3)Section 148

response to notice under section 142(1) or section 148 of the Act to disclose fully and truly all material facts necessary for assessment for that Assessment Year. Therefore the case was rightly reopened by the AO. The learned CIT(A) has wrongly allowed appeal of the assessee ... opening does not allege that there was a failure on the part of the Respondent to disclose fully truly all material facts necessary for assessment or the basis of the Hon'ble Jurisdictional High Court decision and Hon'ble Supreme Court decisions referred the submission the re-opening assessments

DCIT 3.2.1, Mumbai vs. The New India Assurance Co Limited, Mumbai

ITA 2845/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Nov 2025AY 2012-13
For Respondent: Shri Farooq Irani
Section 115JSection 143(3)Section 147Section 148

chargeable to tax had escaped assessment by reason of the failure on the part of Assessee to disclose fully and truly all material facts necessary for assessment for the relevant assessment year. 13. It is the contention of the Assessee that the reassessment proceedings are bad in law as, inter ... chargeable to tax had escaped assessment by reason of the failure on the part of Assessee to disclose fully and truly all material facts necessary for assessment for the relevant assessment year. 13. It is the contention of the Assessee that the reassessment proceedings are bad in law as, inter

DCIT 3.2.1, Mumbai vs. The New India Assurance Co Limited, Mumbai

ITA 2841/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Nov 2025AY 2014-15
Section 115JSection 143(3)Section 147Section 148

chargeable to tax had escaped assessment by reason of the failure on the part of Assessee to disclose fully and truly all material facts necessary for assessment for the relevant assessment year. 13. It is the contention of the Assessee that the reassessment proceedings are bad in law as, inter ... chargeable to tax had escaped assessment by reason of the failure on the part of Assessee to disclose fully and truly all material facts necessary for assessment for the relevant assessment year. 13. It is the contention of the Assessee that the reassessment proceedings are bad in law as, inter

DCIT 3.2.1, Mumbai vs. The New India Assurance Co Limited, Mumbai

ITA 2836/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Nov 2025AY 2015-16
Section 115JSection 143(3)Section 147Section 148

chargeable to tax had escaped assessment by reason of the failure on the part of Assessee to disclose fully and truly all material facts necessary for assessment for the relevant assessment year. 13. It is the contention of the Assessee that the reassessment proceedings are bad in law as, inter ... chargeable to tax had escaped assessment by reason of the failure on the part of Assessee to disclose fully and truly all material facts necessary for assessment for the relevant assessment year. 13. It is the contention of the Assessee that the reassessment proceedings are bad in law as, inter