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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

Tapulal Nathalal Dasani, Porbandar, Gujarat vs. Income-Tax Officer, Porbandar, Gujarat

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

ITA 782/RJT/2024[2017-18]Status: DisposedITAT Rajkot20 Jan 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.782/Rjt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Hiren Dasani (Legal Heir) Vs. Income-Tax Officer, Ward-2(3), Tapulal Nathalal Dasani, Porbandar. 17 Dasani Tapulal Nathalal, Khakchowk, Porbandar, 360575, Gujrat, India "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acjpd9031B (Assessee) (Respondent)

For Appellant: Shri Sagar Shah, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 133(6)Section 139Section 143(2)Section 143(3)Section 69A

ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.782/RJT/2024 Assessment Year: (2017-18) (Hybrid Hearing) Hiren Dasani (Legal Heir) Vs. Income-Tax Officer, Ward-2(3), Tapulal Nathalal Dasani, Porbandar. 17 Dasani Tapulal Nathalal, Khakchowk, Porbandar, 360575, Gujrat, India "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACJPD9031B (Assessee) (Respondent) Assessee ... case was selected through CASS (Limited) Scrutiny for assessment year (A.Y.) 2017-18. Accordingly, a notice u/s 143(2) was issued by the Income-tax Officer, Ward 2(4), Porbandar, on 09.08.2018, through ITBA and accordingly duly sent to the assessee on e-filing account of the assessee

Raman Pillai Sivasankara Pillai, Baltana vs. DCIT, International Taxation, Circle, Chandigarh

In the result, appeal of the Assessee stands allowed

ITA 770/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh20 Jan 2025AY 2009-10

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 770/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 Raman Pillai Sivasankara Vs. The Dcit, बनाम Pillai, #1590, Saini Vihar, International Taxation, Phase 3, Baltana, Chandigarh Punjab "थायी लेखा सं./Pan No: Cjcpp4391J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 05.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20 .01.2025 आदेश/Order Per Krinwant Sahay, A.M.:

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 144Section 147Section 148

Delhi dated 08.12.2021 • Nimir Kishore Mehta v. Assistant Commissioner of Income-tax in [2024] 161 taxmann.com 553 (Bombay High Court) • Saroj Sangwan vs. Income-tax Officer [2024] 162 taxmann.com 704 (Delhi -Trib.)[17-05-2024] • Sunil Chablani vs. CIT ( International Taxation ) as reported in CTR in (2024) 38 NYPTTJ ... ITAT Jaipur) • Mukesh Kumar Agarwal vs. Income-tax Officer [2022] 143 taxmann.com 139 (Jaipur - Trib.)[27-07-2022] • Adarsh Rice Mill vs. Income-tax Officer [2024] 167 taxmann.com 695 (Raipur -Trib.)[29-ll-2022] • Sh. Sunil Kumar in ITA No.l069/CHD/2004 of Chandigarh Bench. 9. The Ld. Counsel of the assessee