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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

Smita Subhash Mehta, Ratnagiri vs. Income-Tax Officer, Ward 1, Ratnagiri

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1108/PUN/2025[2018-2019]Status: DisposedITAT Pune05 Aug 2025AY 2018-2019

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1108/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Smita Subhash Mehta, Vs. Ito, Ward-1, Ratnagiri. Pitruchaya, Teen Batti Naka, Khed, Ratnagiri- 415709. Pan : Ankpm7084P Appellant Respondent Assessee By : Shri Anup Bipin Shaha Revenue By : Shri Akhilesh Srivastva Date Of Hearing : 28.07.2025 Date Of Pronouncement : 05.08.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.03.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Confirming & The Ld. Ao Erred In Making The Addition Of Rs.1,50,79,576/- Under Section 69A Of The Act & The Same Is Based On Surmise & Guesswork. The Addition Be Deleted & The Appellant Be Given Just & Due Relief. 2. On The Facts & The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Confirming & The Ld. Ao Erred In Making The Addition Of Rs.1,50,79,576/- Under Section 69A Of The Act Without Considering The Appellant'S Response That The Deposits In The Impugned Account Are Already Accounted For In Her

For Appellant: Shri Anup Bipin ShahaFor Respondent: Shri Akhilesh Srivastva
Section 142(1)Section 147Section 148Section 148ASection 69A

acquisition of the money, bullion, jewellery or other valuable article, or the explanation offered by him is not, in the opinion of the Income-tax Officer, satisfactory, the money and the value of the bullion, jewellery or other valuable article may be deemed to be the income of the assessee

Organisation for Rehabilitation of Blind in Trichy, Tiruchirapalli vs. ITO, Exemptions Ward, Tiruchirapalli

In the result the appeal of the assessee is allowed

ITA 771/CHNY/2025[2018-19]Status: DisposedITAT Chennai05 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.:771/Chny/2025 धनिाारण वर्ा / Assessment Year: 2018-19 Organisation For Rehabilitation Of The Income-Tax Officer, Blind In Trichy, Vs. Exemption Ward, Tiruchirappalli. Racquet Court Lane, Near Central Bus Stand Junction, Tiruchirappalli – 620 001. [Pan:Aaato-1690-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. S. Sridhar, Advocate प्रत्यथी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit. सुनवाई की तारीख/Date Of Hearing : 03.07.2025 घोर्णा की तारीख/Date Of Pronouncement : 05.08.2025

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 12ASection 143(3)Section 2(15)

MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:771/Chny/2025 धनिाारण वर्ा / Assessment Year: 2018-19 Organisation for Rehabilitation of The Income-tax Officer, Blind in Trichy, vs. Exemption Ward, Tiruchirappalli. Racquet Court Lane, Near Central Bus Stand Junction, Tiruchirappalli – 620 001. [PAN:AAATO-1690-A] (अपीलाथी/Appellant

Subramanian Ramasamy, Coimbatore vs. Income Tax Officer, Non Corp Ward 2(2), Coimbatore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 75/CHNY/2025[2017-18]Status: DisposedITAT Chennai05 Aug 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.:75/Chny/2025 धनिाारण वर्ा / Assessment Year: 2017-18 Subramanian Ramasamy, The Income-Tax Officer, 405, Sathy Road, Vs. Non-Corp Ward 2(2), Coimbatore. Ganapathy, Coimbatore – 641 006. [Pan:Aofps-0316-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. Darshan Bothra, C.A. प्रत्यथी की ओर से/Respondent By : Ms. Anitha, Addl. Jcit. सुनवाई की तारीख/Date Of Hearing : 21.07.2025 घोर्णा की तारीख/Date Of Pronouncement : 05.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am :

For Appellant: Shri. Darshan Bothra, C.AFor Respondent: Ms. Anitha, Addl. JCIT
Section 143(3)

GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:75/Chny/2025 धनिाारण वर्ा / Assessment Year: 2017-18 Subramanian Ramasamy, The Income-tax Officer, 405, Sathy Road, vs. Non-Corp Ward 2(2), Coimbatore. Ganapathy, Coimbatore – 641 006. [PAN:AOFPS-0316-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की

Deputy Commissioner of Income Tax, Chennai vs. K S Palanisamy, Erode

In the result, the appeal filed by the Revenue is dismissed

ITA 660/CHNY/2025[2017-18]Status: DisposedITAT Chennai05 Aug 2025AY 2017-18

Bench: Shri George George Kand Ms. S. Padmavathyआयकरअपीलसं/.Ita No.660/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 The Deputy Commissioner Of K.S. Palanisamy, Income Tax, Vs. Kuppagounden Valasu, Central Circle - 2(4), Avalpoondurai, Erode 638 115. Chennai. [Pan: Ajipp-8193-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. E. Pavuna Sundari, Cit ""यथ" क" ओर से/Respondent By : Shri Y. Sridhar, F.C.A. सुनवाई क" तारीख/Date Of Hearing : 23.07.2025 घोषणा क" तारीख/Date Of Pronouncement : 05.08.2025 आदेश /O R D E R Per George George K: This Appeal At The Instance Of The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) - 19, Chennai Dated 31.12.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2017-18. 2. The Solitary Issue Raised In The Appeal Is With Regard To Deletion Of Addition Made On Account Of Alleged Receipts From M/S. Srs Mining.

For Appellant: Ms. E. Pavuna Sundari, CITFor Respondent: Shri Y. Sridhar, F.C.A
Section 132Section 132(4)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153CSection 250Section 34

regards the second contention, we are in entire agreement with the learned Solicitor-General when he says that the Income-tax Officer is not fettered by technical rules of evidence and pleadings, and that he is entitled to act on material which may not be accepted as evidence, a court

Dr.Rangasamy Sudha, Erode vs. ITO, Ward 1(1), Erode

In the result the appeal of the assessee is partly allowed

ITA 1007/CHNY/2025[2023-24]Status: DisposedITAT Chennai05 Aug 2025AY 2023-24

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.:1007/Chny/2025 धनिाारण वर्ा / Assessment Year: 2023-24 The Income-Tax Officer, Dr. Rangasamy Sudha, 448, Maragathavalli Hospital, Vs. Ward 1(1), Erode. E.V.N. Road, Erode – 638 009. [Pan:Ajcps-0749-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. Manickasundaram, Advocate प्रत्यथी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit. सुनवाई की तारीख/Date Of Hearing : 03.07.2025 घोर्णा की तारीख/Date Of Pronouncement : 05.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am :

For Appellant: Shri. Manickasundaram, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 115BSection 139Section 143(1)Section 80CSection 80T

MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1007/Chny/2025 धनिाारण वर्ा / Assessment Year: 2023-24 The Income-tax Officer, Dr. Rangasamy Sudha, 448, Maragathavalli Hospital, vs. Ward 1(1), Erode. E.V.N. Road, Erode – 638 009. [PAN:AJCPS-0749-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent