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“Section 147(1)”

Section References (mined)Section 147Section 147(1)98 judgments

LABH COMBINES PVT. LTD.,,KOLKATA vs. DCIT, CIRCLE 7(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2382/KOL/2025[2017-2018]Status: DisposedITAT Kolkata17 Feb 2026AY 2017-2018

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 132Section 132(4)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 250Section 68

reopening are considered or even during the assessment proceedings that follow. This is the bare minimum mandatory requirement of the first part of section 147 (1). [Para 24] The first part of section 147(1) of the Act requires the Assessing Officer to have "reasons to believe" that any income

PENTOKEY ORGANY ORGAN (INDIA) LIMITED,MUMBAI vs. DEPUTY COMM. OF INCOME TAX, CIRCLE 1(2)(1), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 2651/MUM/2025[2015-16]Status: DisposedITAT Mumbai13 Feb 2026AY 2015-16

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailpentokey Organy (India) Ltd. 45/47, Somaiya Bhavan, M.G. Road, Fort, Mumbai. ............... Appellant Pan: Aaacp6875D V/S Deputy Commissioner Of Income Tax, Circle - 1(2)(1), ……………… Respondent Room No.535, 5Th Floor, Aaykar Bhavan, Maharishi Karve Road, Mumbai- 400020 Assessee By : Shri K. Gopal, Adv. Shri Om Kandalkar Revenue By : Shri Virabhadra Mahajan, Sr. Dr

For Appellant: Shri K. Gopal, AdvFor Respondent: Shri Virabhadra Mahajan, Sr. DR
Section 115Section 143(3)Section 144BSection 147Section 148Section 234Section 250

interpretation that has arisen for decision in these appeals, both as a matter of first principle, based on the language used in section 147(1) and on the basis of the precedent on the subject. We agree with the submission which has been urged on behalf of the assessee that ... section 147(1) as it stands postulates that upon the formation of a reason to believe that income chargeable to tax has escaped assessment for any assessment year, the Assessing Officer may assess or reassess such income "and also" any other income chargeable to tax which comes to his notice

MR. ABHISHEK DIXIT,GURUGRAM vs. DDIT/ADIT( IN TAX.), NOIDA

In the result, appeal of the assessee is allowed

ITA 414/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Jan 2026AY 2016-17

Bench: Shri Sudhir Pareek & Shri Brajesh Kumar Singh

Section 147Section 148Section 151

issue of interpretation that has arisen for decision in these appeals, both as a.matter of first principle, based on the language used in section 147(1) and on the basis of the precedent on the subject. We agree with the submission which has been urged on behalf of the assessee ... that section 147(1) as it stands postulates that upon the formation of a reason to believe that income chargeable to tax has escaped assessment for any assessment year, the Assessing Officer may assess or reassess such income "and also" any other income chargeable to tax which comes

DCIT(CC)-8(3) , MUMBAI vs. SHAPOORJI PALLONJI AND COMPANY PRIVATE LIMITED, MUMBAI

In the result, the cross-objection of the assessee is partly\nallowed, whereas the appeal of the Revenue is dismissed

ITA 2831/MUM/2025[2014-15]Status: DisposedITAT Mumbai12 Jan 2026AY 2014-15
Section 115JSection 147Section 148Section 14A

interpretation that has arisen\nfor decision in these appeals, both as a matter of first principle, based on\nthe language used in section 147(1) and on the basis of the precedent on\nthe subject. We agree with the submission which has been urged on\nbehalf of the assessee that ... section 147(1) as it stands postulates that\nupon the formation of a reason to believe that income chargeable to tax\nhas escaped assessment for any assessment year, the Assessing Officer\nmay assess or reassess such income \"and also\" any other income\nchargeable to tax which comes to his notice

DEVI MANUBHAI SHAH,MUMBAI vs. ITO - CIRCLE 32(1) , MUMBAI

ITA 7005/MUM/2025[2012-13]Status: DisposedITAT Mumbai09 Jan 2026AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Piyush ChhajedFor Respondent: Shri Annavaran Kosuri
Section 143(1)Section 143(3)Section 147Section 54F

interpretation that has arisen for decision in these appeals, both as a matter of first principle, based on the language used in section 147(1) and on the basis of the precedent on the subject. We agree with the submission which has been urged on behalf of the assessee that ... section 147(1) as it stands postulates that upon the formation of a reason to believe that income chargeable to tax has escaped assessment for any assessment year, the Assessing Officer may assess or reassess such income "and also" any other income chargeable to tax which comes to his notice

GIRISH LAHORI,GANDHIDHAM vs. INCOME TAX OFFICER WARD-1 GANDHIDHAM, GANDHIDHAM

In the result, the appeal filed by the assessee is allowed in above terms

ITA 283/RJT/2025[2010-11]Status: DisposedITAT Rajkot09 Dec 2025AY 2010-11
Section 144Section 147Section 148Section 234ASection 69

nWard-1, Gandhidham\n2010-11\nRs 3,84,64,754/-\nExplanation 2 of 147 of the Act.\n6\n7\nWhether the provisions of Section 147(1) or 147(b) are\napplicable or both the sections are applicable\nWhether assessment is proposed to be made for first time

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), MEERUT, MEERUT (U.P.) vs. NITA RASTOGI, MEERUT (U.P.)

In the result, appeal of the Revenue is dismissed

ITA 3382/DEL/2025[2013-14]Status: DisposedITAT Delhi26 Nov 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2013-14] Acit Vs Nita Rastogi Circle-1(1)(1) 32-C, Janta Nagar, Garh Road, Meerut-250001. Meerut-250002. Pan-Aanpr7715E Appellant Respondent Revenue By Shri Shyam Manohar Singh, Sr.Dr Assessee By Dr. Kapil Goel, Adv. Date Of Hearing 23.09.2025 Date Of Pronouncement 26.11.2025

Section 139(1)Section 147Section 148Section 250Section 68Section 690

reopening are considered or even during the assessment proceedings that follow. This is the bare minimum mandatory requirement of the first part of section 147 (1). [Para 24] The first part of section 147(1) of the Act requires the Assessing Officer to have "reasons to believe" that any income

SATISH VISHNU THOMBARE, INCOME TAX OFFICER, WARD-1, AHMEDNAGAR, AHMEDNAGAR vs. VARSHA PRAFULLA ZENDE, AHMEDNAGAR

In the result, the appeal of the Revenue is dismissed

ITA 1656/PUN/2024[2010-11]Status: DisposedITAT Pune29 Oct 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1656/Pun/2024 धििाारण वर्ा / Assessment Year : 2010-11 Satish Vishnu Thombare, Varsha Prafulla Zende, Income Tax Officer, Prop Of Bleach Chem Enterprises, Ward-1, Ahmednagar Vs. Industrial Estate, Shrirampur, Maharashtra-413709 Pan : Aabpz2541C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Miss Shivani Shah (Virtual) Department By : Shri Akhilesh Srivastva Date Of Hearing : 06-08-2025 Date Of 29-10-2025 Pronouncement : आदेश / Order

For Appellant: Miss Shivani Shah (Virtual)For Respondent: Shri Akhilesh Srivastva
Section 132(1)Section 147Section 148Section 151Section 68

interpretation that has arisen for decision in these appeals, both as a matter of first principle, based on the language used in section 147(1) and on the basis of the precedent on the subject. We agree with the submission which has been urged on behalf of the assessee that ... section 147(1) as it stands postulates that upon the formation of a reason to believe that income chargeable to tax has escaped assessment for any assessment year, the Assessing Officer may assess or reassess such income "and also" any other income chargeable to tax which comes to his notice

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 246/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Oct 2025AY 2016-17
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 147Section 250

reopening are\nconsidered or even during the assessment proceedings that follow. This is the\nbare minimum mandatory requirement of the first part of Section 147 (1) of the\nAct.\n25. At this stage it requires to be noted that since the original assessment was\nprocessed under Section 143(1

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 245/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 147Section 250

reopening are\nconsidered or even during the assessment proceedings that follow. This is the\nbare minimum mandatory requirement of the first part of Section 147 (1) of the\nAct.\n25. At this stage it requires to be noted that since the original assessment was\nprocessed under Section 143(1

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 244/JPR/2025[2014-15]Status: DisposedITAT Jaipur13 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 147Section 250

reopening are\nconsidered or even during the assessment proceedings that follow. This is the\nbare minimum mandatory requirement of the first part of Section 147 (1) of the\nAct.\n25. At this stage it requires to be noted that since the original assessment was\nprocessed under Section 143(1

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 243/JPR/2025[2013-14]Status: DisposedITAT Jaipur13 Oct 2025AY 2013-14
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 147Section 250

reopening are\nconsidered or even during the assessment proceedings that follow. This is the\nbare minimum mandatory requirement of the first part of Section 147 (1) of the\nAct.\n\n25. At this stage it requires to be noted that since the original assessment was\nprocessed under Section 143(1

ISCON COPPER PRIVATE LIMITTED,SURAT vs. ITO, WARD-1(1)(3), SURAT

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

ITA 885/SRT/2025[2011-12]Status: HeardITAT Surat09 Oct 2025AY 2011-12

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 147Section 147(1)Section 250Section 68

issue of interpretation that has arisen for decision in these appeals, both as a.matter of first principle, based on the language used in section 147(1) and on the basis of the precedent on the subject. We agree with the submission which has been urged on behalf of the assessee ... that section 147(1) as it stands postulates that upon the formation of a reason to believe that income chargeable to tax has escaped assessment for any assessment year, the Assessing Officer may assess or reassess such income "and also" any other income chargeable to tax which comes

PITTI HOLDINGS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 450/HYD/2025[2018-19]Status: DisposedITAT Hyderabad08 Oct 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.450/Hyd/2025 (िनधा"रण वष"/Assessment Year:2018-19) M/S. Pitti Holdings Pvt. Asst. Commissioner Of Vs. Ltd., Hyderabad. Income Tax, Central Circle Pan: Aagcp3824Q 1(1), Hyderabad. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri A. Srinivas, C.A. राज" व "ारा/Revenue By: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 09/09/2025 घोषणा की तारीख/Pronouncement: 08/10/2025

For Appellant: Shri A. Srinivas, C.AFor Respondent: Dr. Sachin Kumar, DR
Section 148Section 148A

arisen for decision in these appeals, both as a matter of first principle, based on the language used in 40 ITA.No.450/Hyd./2025 Section 147(1) and on the basis of the precedent on the subject. We agree with the submission which has been urged on behalf of the assessee ... that Section 147(1) as it stands postulates that upon the formation of a reason to believe that income chargeable to tax has escaped assessment for any assessment year, the Assessing Officer may assess or reassess such income ""and also"" any other income chargeable to tax which comes

DEPUTY COMMISSIONER OF INCOME TAX, SALEM vs. GOVINDA RAJULU SRINIVASAN, SALEM

In the result, appeal of the Revenue stands dismissed

ITA 1245/CHNY/2025[2014-15]Status: DisposedITAT Chennai04 Sept 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Bhupendran, AdvocateFor Respondent: Mrs.C. Yamuna, CIT
Section 147Section 148Section 40Section 40A(3)

आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

M/S LORGAN LIFESTYLE LTD.,PUNE vs. ITO, WARD14(4), PUNE, PUNE

In the result, appeal of the assessee is allowed as per terms indicated above

ITA 215/PUN/2025[2015-16]Status: DisposedITAT Pune03 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Ms.Astha Chandra

For Appellant: Shri B S RajpurohitFor Respondent: Shri Amol Khairnar
Section 143(3)Section 250

interpretation that has arisen for decision in these appeals, both as a matter of first principle, based on the language used in Section 147(1) and on the basis of the precedent on the subject. We agree with the submission which has been urged on behalf of the assessee that ... Section 147(1) as it stands postulates that upon the formation of a reason to believe that income chargeable to tax has escaped assessment for any assessment year, the Assessing Officer may assess or reassess such income "and also" any other income chargeable to tax which comes to his notice

M/S. BIOBUILD DEVELOPERS ,MUMBAI vs. INCOME TAX OFFICER WARD 24(1)(3), MUMBAI

ITA 4011/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Aug 2025AY 2013-14

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Sameer DalalFor Respondent: Shri Pravin Salunkhe
Section 143(3)Section 147Section 148Section 250

Section 147 of the Act. In our view the Explanation 2 to Section 147 of the Act cannot expand the scope of Section 147(1) of the Act read with Explanation 3 thereto as interpreted by the Hon’ble High Courts in the above judgments. Explanation 2 Section 147

MORPHEUS DEVELOPERS PRIVATE LIMITED,DELHI vs. PR, CIT DELHI-4, DELHI

Appeal is allowed

ITA 1753/DEL/2023[2016-17]Status: DisposedITAT Delhi20 Aug 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2016-17 Morpheus Developers Private Vs Pr. Cit, Ltd., Delhi-4, 1, Main Road, Delhi. Maujpur, Delhi – 110 053. Pan: Aaicm1972A (Appellant) (Respondent) Assessee By : Shri Yudhister Mehtani, Ca Revenue By : Ms Amisha S. Gupt, Cit-Dr Date Of Hearing : 05.08.2025 Date Of Pronouncement : 20.08.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 18.03.2021 Of The Principal Commissioner Of Income-Tax (Hereinafter Referred To As The Ld. Pciit) U/S 263 Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) In Revision No.Pcit, Delhi-4/Revision-263/100000183556/2021 Arising Out Of The Order Dated 29.12.2018 Passed U/S 143(3) Of The Act By The Ito, Ward-17(1), Delhi (Hereinafter Referred To As The Ld. Ao). 2. At The Outset, The Ld. Ar Has Pointed Out That There Was A Delay In Filing The Appeal. On Hearing On The Application For Condonation Of Delay, We Find That Primarily For The Reason That There Were Some Issues Pending Before The National Company Law Tribunal Followed By Appeal, There Could Not Be Adequate Representation Of The Assessee. In Fact, In January, 2023, The Greater Noida Authority Had Cancelled The Plot On Which The Company Was Running The Project. Thus, We Are Of The Considered View That The Delay Although Of Substantial Period Of Around 746 Days, Deserves To Be Condoned.

For Appellant: Shri Yudhister Mehtani, CAFor Respondent: Ms Amisha S. Gupt, CIT-DR
Section 143(3)Section 263

considers ....",here, application of his own mind becomes important. It is important to examine the similarity of the expression used under section 147(1) and 263(1). Under section 147(1), the expression used is "has reason to believe" and under section 263(1), the expression used

SUNANDA CONSTRUCTIONS,PUNE vs. DCIT, CENTRAL CIRCLE 2(2), PUNE, PUNE

In the result, both the appeals filed by the assessee are allowed

ITA 784/PUN/2025[2013-14]Status: DisposedITAT Pune19 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Akhilesh Srivastva, Addl.CIT
Section 132

interpretation that has arisen for decision in these appeals, both as a matter of first principle, based on the language used in section 147(1) and on the basis of the precedent on the subject. We agree with the submission which has been urged on behalf of the assessee that ... section 147(1) as it stands postulates that upon the formation of a reason to believe that income chargeable to tax has escaped assessment for any assessment year, the Assessing Officer may assess of reassess such income "and also" any other income chargeable to tax which comes to his notice

SUNAND CONSTRUCTIONS,PUNE vs. DCIT CENTRAL CIRCLE 2(2), PUNE, PUNE

In the result, both the appeals filed by the assessee are allowed

ITA 783/PUN/2025[2014-15]Status: DisposedITAT Pune19 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Akhilesh Srivastva, Addl.CIT
Section 132

interpretation that has arisen for decision in these appeals, both as a matter of first principle, based on the language used in section 147(1) and on the basis of the precedent on the subject. We agree with the submission which has been urged on behalf of the assessee that ... section 147(1) as it stands postulates that upon the formation of a reason to believe that income chargeable to tax has escaped assessment for any assessment year, the Assessing Officer may assess of reassess such income "and also" any other income chargeable to tax which comes to his notice

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