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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

Smt. Prema Mukesh Jhalani, Mumbai vs. ITO Ward 3(2), Thane

In the result the appeal filed by the assessee stands allowed

ITA 4753/MUM/2024[2011-12]Status: DisposedITAT Mumbai16 Jun 2025AY 2011-12

Bench: Hon‟Ble Shri Vikram Singh Yadav & Shri Sandeep Gosainsmt. Prema Mukesh Jhalani Vs. Ito, Ward 3(2) 1 A/34, Drugs Society, Opp. Room No. 4, 6Th Floor, Jk Gram, Samatha Nagar B-Wagle Estate, Midc, Pokhran Road No. 1 Thane (W) Thane (W). Pan/Gir No. Aaupj0472D (Applicant) (Respondent) Assessee By Shri Nishit Gandhi Revenue By Shri Chetan M. Kacha, (Sr. Dr) Date Of Hearing 23.04.2025 Date Of Pronouncement 16.06.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 22.08.2024 Passed U/S 250 Of The Income Tax Act, 1961 („The Act‟), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2011-12. 2. All The Grounds Raised By The Assessee Are Interrelated & Interconnected & Relates To Challenging The Order Of Ld. Cit(A) In Upholding The Order Of Ao In Reopening The 2 Smt. Prema Mukesh Jhalani, Mumbai

Section 250Section 56Section 56(2)(vii)

instant case, the Assessing Officer initiated the proceedings under section 147/148 of the Act by recording the following reasons: 'Office of the Income-tax Officer, Ward 3, Srinagar. 1 Name of the assessee Shri Md. Yousuf Wani 2 Address of the assessee Shopian, Kashmir 3 Status Individual 4 Assessment year ... assessment year under reference. Accordingly notice under section 148 of the Income-tax Act, 1961 is being issued in this case. Income-tax Officer Ward 3, Srinagar.' 7.1 At the first instance, we may point out that the so-called reasons recorded by the Assessing Officer are mere information received

Vardhaman Gem Exports Pvt. Ltd., Mumbai vs. The Income-Tax Officer, Ward 5(3)(1), Mumbai.

In the results, both the appeals are allowed for statistical purposes, in terms mentioned above

ITA 6556/MUM/2024[2013-14]Status: DisposedITAT Mumbai13 Jun 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2013-14 & Assessment Year: 2014-15 M/S. Vardhaman Gem The Income-Tax Officer, Exports Pvt. Ltd. Ward 5(3)(1), Tara Niwas M Block, 37, Aayakar Bhavan, Vs. 2Nd Floor, J S S Road, M.K.Road, Opera House, Mumbai-400020. Mumbai-400004. Pan: Aabca7908F (Appellant) (Respondent) Present For: Assessee By : Shri Rajesh Shah, Ld. A.R. Revenue By : Shri Byomakesh Pradipta Kumar Panda, Ld. D.R. Date Of Hearing : 26.03.2025 Date Of Pronouncement : 13.06.2025 O R D E R Per : Narender Kumar Choudhry: These Appeals Have Been Preferred By The Assessee Against The Orders Even Dated 017-10-2024, Impugned Herein, Passed By Ld. Commissioner Of Income Tax (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short „The Act‟) For The A.Ys. 2013-14 & 2014-15. M/S. Vardhaman Gem Exports Pvt. Ltd.

For Appellant: Shri Rajesh Shah, Ld. A.RFor Respondent: Shri Byomakesh Pradipta Kumar
Section 147Section 250Section 68

NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 & Assessment Year: 2014-15 M/s. Vardhaman Gem The Income-tax Officer, Exports Pvt. Ltd. Ward 5(3)(1), Tara Niwas M Block, 37, Aayakar Bhavan, Vs. 2nd Floor, J S S Road, M.K.Road, Opera House

Vardhaman Gem Exports Pvt. Ltd., Mumbai vs. The Income-Tax Officer, Ward 5(3)(1), Mumbai.

In the results, both the appeals are allowed for statistical purposes, in terms mentioned above

ITA 6551/MUM/2024[2014-15]Status: DisposedITAT Mumbai13 Jun 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2013-14 & Assessment Year: 2014-15 M/S. Vardhaman Gem The Income-Tax Officer, Exports Pvt. Ltd. Ward 5(3)(1), Tara Niwas M Block, 37, Aayakar Bhavan, Vs. 2Nd Floor, J S S Road, M.K.Road, Opera House, Mumbai-400020. Mumbai-400004. Pan: Aabca7908F (Appellant) (Respondent) Present For: Assessee By : Shri Rajesh Shah, Ld. A.R. Revenue By : Shri Byomakesh Pradipta Kumar Panda, Ld. D.R. Date Of Hearing : 26.03.2025 Date Of Pronouncement : 13.06.2025 O R D E R Per : Narender Kumar Choudhry: These Appeals Have Been Preferred By The Assessee Against The Orders Even Dated 017-10-2024, Impugned Herein, Passed By Ld. Commissioner Of Income Tax (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short „The Act‟) For The A.Ys. 2013-14 & 2014-15. M/S. Vardhaman Gem Exports Pvt. Ltd.

For Appellant: Shri Rajesh Shah, Ld. A.RFor Respondent: Shri Byomakesh Pradipta Kumar
Section 147Section 250Section 68

NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 & Assessment Year: 2014-15 M/s. Vardhaman Gem The Income-tax Officer, Exports Pvt. Ltd. Ward 5(3)(1), Tara Niwas M Block, 37, Aayakar Bhavan, Vs. 2nd Floor, J S S Road, M.K.Road, Opera House