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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

Lintas Employees Health Assistance Trust, Mumbai vs. Income Tax Officer Ward 25(2)(1), Mumbai

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

ITA 4364/MUM/2025[2019-20]Status: DisposedITAT Mumbai25 Sept 2025AY 2019-20

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2019-20 Lintas Employees Health Income-Tax Officer, Assistance Trust Ward – 25(2)(1), 13Th Floor, Express Towers Mumbai Nariman Point, Vs. Mumbai – 400021 (Pan: Aaatl0325M) (Appellant) (Respondent) Present For: Assessee : Shri Prakash Jotwani & Ms Priya Gada, Advocates Revenue : Shri Surendra Mohan, Sr. Dr Date Of Hearing : 14.08.2025 Date Of Pronouncement : 25.09.2025 O R D E R Per Girish Agrawal: This Appeal Filed By Assessee Is Against The Order Of Addl/Jcit (A)-1, Hyderabad Vide Order No. Itba/Apl/S/250/2024- 25/1074797264(1), Dated 21.03.2025 Passed Against The Intimation Issued By The Central Processing Centre Of The Department, Bengaluru (Cpc) U/S. 143(1) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 12.05.2020 For Assessment Year 2019-20. 2. Grounds Taken By The Assessee Are Reproduced As Under: Ground No. 1: Erred In Not Condoning Delay In Filing The Appeal The Ld. Cit(A) Erred In Dismissing The Appeal Without Considering The Merits Of The Case & Erred In Not Condoning The Delay Of 964 Days In Filing The Appeal

For Appellant: Shri Prakash Jotwani and Ms Priya Gada, AdvocatesFor Respondent: Shri Surendra Mohan, Sr. DR
Section 10(15)Section 10(35)Section 143(1)

BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Lintas Employees Health Income-tax Officer, Assistance Trust Ward – 25(2)(1), 13th Floor, Express Towers Mumbai Nariman Point, Vs. Mumbai – 400021 (PAN: AAATL0325M) (Appellant) (Respondent) Present for: Assessee : Shri