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“Income-tax Officer”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(25) / Section 1175,006 judgments

The decision most relied on for Income-tax Officer is CIT v. Max India Ltd. (295 ITR 282), cited in 1,162 judgments on BharatTax.

Leading authorities on Income-tax Officer

CIT v. Max India Ltd.
295 ITR 282 · 2007 · Supreme Court
1,162
citing judgments

Under Section 263, an assessment order is not erroneous and prejudicial to the interest of the revenue merely because the Principal Commissioner disagrees with the Assessing Officer's (AO) view, particularly if the AO has adopted one of two permissible views in law, unless that view is completely unsustainable. If due inquiries were made, the AO's order does not become erroneous solely because the fact of inquiries was not recorded.

Dhakeshwari Cotton Mills Ltd. v. CIT
26 ITR 775 · 1954 · Supreme Court
1,061
citing judgments

Corroborative evidence is essential to support evidence found on third-party premises, and an assessment cannot be based on suspicion, surmises, or conjecture.

Kale Khan Mohammad Hanif v. CIT
50 ITR 1 · 1963 · Supreme Court
581
citing judgments

The assessee bears the onus of proving the source and nature of any sum of money or receipt found to have been received by them. If the assessee fails to satisfactorily explain the receipt, the Income-tax Officer is entitled to treat it as taxable income.

Union of India v. Ashish Agarwal
444 ITR 1 · 2022 · Supreme Court
524
citing judgments

Notices issued under the unamended Section 148 of the Income-tax Act between April 1, 2021, and May 4, 2022, must be treated as notices issued under the new Section 148A(b) of the amended law. This requires the Assessing Officer to follow the procedure prescribed under the amended reassessment provisions, including issuing an order under Section 148A(d) before a fresh notice under Section 148.

CIT v. Kanpur Coal Syndicate
53 ITR 225 · 1964 · Supreme Court
359
citing judgments

The Commissioner (Appeals) holds plenary powers when disposing of an appeal, with their scope being coterminous with the Assessing Officer. This allows the CIT(A) to exercise all powers of the AO, including admitting additional evidence and redetermining income.

222 Taxman 15 (Gujarat)(MAG.), Principal Commissioner of Income-tax-4 v. G & G Pharma India Ltd.
384 ITR 147 · 2016 · High Court
274
citing judgments

An assessment can be reopened if there is tangible material indicating escapement of income, demonstrating a live link between the material and the reasons recorded for reopening. The Assessing Officer must apply their mind to the material facts, and the sanction under section 151 should not be based on borrowed satisfaction.

Paul Mathews & Sons. v. CIT
263 ITR 101 · 2003 · High Court
266
citing judgments

A statement recorded under Section 133A of the Income-tax Act has no evidentiary value because Section 133A does not empower an Income-tax Officer to examine any person on oath.

Navnitlal C. Javeri v. K.K. Sen
56 ITR 198 · 1965 · Supreme Court
230
citing judgments

The Supreme Court holds that circulars issued by the Central Board of Direct Taxes (CBDT) are binding on all officers and persons employed in the execution of the Income-tax Act. These circulars are binding even if they deviate from the provisions of the Act, particularly when issued to relieve hardships.

Judgments citing Income-tax Officer

Income Tax Officer, Aligarh vs. Sanjay Singh, Aligarh

The appeal stand dismissed

ITA 182/AGR/2023[2018-19]Status: DisposedITAT Agra28 Mar 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.181/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 2. आयकरअपीलसं./ Ita No.182/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) Income-Tax Officer Shri Sanjay Singh 4(1)(1), Aligarh. S/O Sh. Yogendra Singh, बनाम/ V.S. Enterprises, Gali No.1, Vs. Tikonia Nagla Road Sangam Vihar, Aligarh. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Gtrps-3169-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit/Dr सुनवाईकीतारीख/Date Of Hearing : 18-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Year (Ay) 2018-19 Arises Out Of Separate Orders Of Learned First Appellate Authority. First, We Take Up Appeal Ita No.181/Agr/2023 Which Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Nfac [Cit(A)] Dated 29- 09-2023 In The Matter Of An Assessment Framed By Ld. Ao U/S 144 R.W.S. 144B Of The Act Vide Order Dated 22-04-2021. At The Time Of Hearing, None Appeared For Assessee. Therefore, The Appeals Were Heard With The Able Assistance Of Ld. Cit-Dr Who Pleaded For Restoration Of Assessment Order. Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

For Appellant: NoneFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT/DR
Section 144

KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.181/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 2. आयकरअपीलसं./ ITA No.182/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) Income-tax Officer Shri Sanjay Singh 4(1)(1), Aligarh. S/o Sh. Yogendra Singh, बनाम/ V.S. Enterprises, Gali No.1, Vs. Tikonia Nagla Road Sangam Vihar, Aligarh. "थायीलेखासं

Income Tax Officer- 4(1)(1), Aligarh vs. Sanjay Singh, Aligarh

The appeal stand dismissed

ITA 181/AGR/2023[2018-19]Status: DisposedITAT Agra28 Mar 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.181/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 2. आयकरअपीलसं./ Ita No.182/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) Income-Tax Officer Shri Sanjay Singh 4(1)(1), Aligarh. S/O Sh. Yogendra Singh, बनाम/ V.S. Enterprises, Gali No.1, Vs. Tikonia Nagla Road Sangam Vihar, Aligarh. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Gtrps-3169-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit/Dr सुनवाईकीतारीख/Date Of Hearing : 18-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Year (Ay) 2018-19 Arises Out Of Separate Orders Of Learned First Appellate Authority. First, We Take Up Appeal Ita No.181/Agr/2023 Which Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Nfac [Cit(A)] Dated 29- 09-2023 In The Matter Of An Assessment Framed By Ld. Ao U/S 144 R.W.S. 144B Of The Act Vide Order Dated 22-04-2021. At The Time Of Hearing, None Appeared For Assessee. Therefore, The Appeals Were Heard With The Able Assistance Of Ld. Cit-Dr Who Pleaded For Restoration Of Assessment Order. Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

For Appellant: NoneFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT/DR
Section 144

KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.181/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 2. आयकरअपीलसं./ ITA No.182/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) Income-tax Officer Shri Sanjay Singh 4(1)(1), Aligarh. S/o Sh. Yogendra Singh, बनाम/ V.S. Enterprises, Gali No.1, Vs. Tikonia Nagla Road Sangam Vihar, Aligarh. "थायीलेखासं