“live link”

Judicial DoctrinesReopening / 147Reopening / 1471,109 judgments

The decision most relied on for live link is ITO v. Lakhmani Mewal Das (103 ITR 437), cited in 721 judgments on BharatTax.

Leading authorities on live link

ITO v. Lakhmani Mewal Das

103 ITR 437 · 1976 · Supreme Court

721

citing judgments

For reassessment proceedings, the 'reason to believe' that income has escaped assessment must be based on some material and not mere suspicion, establishing a live link between the information and the belief. Furthermore, for reassessment beyond four years, there must be a specific finding of the assessee's failure to disclose fully and truly all material facts.

CIT v. Orient Craft Ltd.

354 ITR 536 · 2013 · High Court

366

citing judgments

Reassessment of income, especially after a summary assessment under Section 143(1), requires the Assessing Officer to possess fresh, tangible material to form a reason to believe that income has escaped assessment; a mere reappraisal of existing records or a change of opinion without new material is not permissible.

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.

PCIT v. RMG Polyvinyl (I) Ltd.

396 ITR 5 · 2017 · High Court

272

citing judgments

Reassessment based solely on information from the Investigation Wing, without the Assessing Officer conducting further inquiry or demonstrating an independent application of mind, is unjustified and invalid.

CIT v. Foramer France

264 ITR 566 · 2003 · Supreme Court

253

citing judgments

Reassessment proceedings initiated under Section 147 beyond four years from the end of the relevant assessment year are invalid unless the assessee failed to disclose fully and truly all material facts necessary for assessment. Without such failure, the notice issued under Section 148 is time-barred and without jurisdiction.

ITO v. Selected Dalurband Coal Co. (P.) Ltd.

217 ITR 597 · 1996 · Supreme Court

180

citing judgments

The Assessing Officer's belief that income has escaped assessment, leading to the reopening of an assessment, is a matter of subjective satisfaction. The materials available at the time of forming this belief do not need to conclusively prove the escapement of income.

153 (Gujarat) 8 Shakti Karnawat v. ITO

296 ITR 90 · 2008 · High Court

171

citing judgments

A live link of third-party information can form the basis for reopening an assessment under Section 148, provided it contains material facts necessary for assessment. The Assessing Officer must demonstrate a "reason to believe" that income has escaped assessment, which can be satisfied by such information even if it pertains to other assessees or relates to accommodation entries.

Kalyanji Mavji & Co. v. CIT

102 ITR 287 · 1976 · Supreme Court

137

citing judgments

The Supreme Court broadly defined 'information' for reassessment under Section 147 to include new facts, external sources, material already on record, or a correct understanding of law from judicial decisions. This definition enables reopening assessments based on subsequent information or mistakes.

Judgments citing live link

Kemox Corporation, Bhiwandi vs. DCIT-CC-3, Thane

ITA 221/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Oct 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Ms. Simran Dhawan, Ld. A.RFor Respondent: Shri Ritesh Misra, Ld. D.R

Section 131Section 131(1)(d)Section 142Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH

Surinder Kumar Chhabra, Gurgaon vs. Circle 4(1), Gurgaon

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

ITA 4776/DEL/2024[2012-13]Status: DisposedITAT Delhi24 Oct 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh

Section 143Section 147Section 148Section 69C

already been made for the FY 2012-13, no re-assessment should be done beyond 4 years. 2. No live link available with the AO as the AO believed only on the report of investigation. 3. No opportunity of Cross Examination has been provided even specifically requested by the assessee

Balachandra Builders Pvt. Ltd., Chennai vs. DCIT, Corp. Circle-1(2), Chennai

In the result, appeal of the assessee is allowed

ITA 989/CHNY/2025[2010-11]Status: DisposedITAT Chennai21 Oct 2025AY 2010-11

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 989/Chny/2025 िनधा"रण वष"/Assessment Year : 2010-11 V. Balchandra Builders Private Limited, Deputy Commissioner Of No.10 Venkataratnam Nagar, Adyar, Income Tax, Chennai- 600 020. Corporate Circle 1(2), Chennai. [Pan: Aaacb6727A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.N.Arjun Raj, Advocate, : ""यथ" क" ओर से /Respondent By Ms.R.Anitha, Addl.Cit : सुनवाई क" तार"ख/Date Of Hearing 28.07.2025 : घोषणा क" तार"ख /Date Of Pronouncement 21.10.2025

Section 143(2)Section 143(3)Section 147Section 148Section 80I

~open, provided there is 'tangible material' to come to the conclusion that there is escapement of income from assessment. Reasons must have a live link with the formation of the belief. Our view gets support from the changes made to Section 147 of the Act, as quoted hereinabove. Under

Dilip Budhadev, Indore, Madhya Pradesh vs. The ITO, Sendhwa, Madhya Pradesh

ITA 307/IND/2025[2013-14]Status: HeardITAT Indore16 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 147Section 153CSection 246ASection 249(2)Section 249(3)Section 250Section 253Section 69A

case and in law, the Ld Assessing Officer erred in reopening the case of the 8 appellant in absence of any tangible material and live link of concealment of income and merely on the basis of borrowed opinion without independent application of mind. 9. That on the facts

Assistant Commissioner of Income Tax, Central Circle-1(2), Kolkata vs. Somani Services Private Limited, Kolkata

ITA 2220/KOL/2024[2012-13]Status: DisposedITAT Kolkata16 Oct 2025AY 2012-13

Bench: the Hon'ble ITAT, Kolkata.

Section 143(3)Section 147Section 14ASection 250

both cases, have duly analysed the said information and recorded their satisfaction. It was the submission that there was a live link between the information received from the Investigation Wing and the recording of satisfaction. Thus, there was no question of any “borrowed satisfaction”. It was the submission that

Assistant Commissioner of Income Tax, Central Circle-1(2), Kolkata vs. Somani Services Private Limited, Kolkata

ITA 2219/KOL/2024[2012-13]Status: DisposedITAT Kolkata16 Oct 2025AY 2012-13

Bench: the Hon'ble ITAT, Kolkata.

Section 143(3)Section 147Section 14ASection 250

J vs. Exports, Maduraivs.DCIT, Ncc-2, Madurai

In the result, the appeal of the assessee is allowed

ITA 2059/CHNY/2025[2013-14]Status: DisposedITAT Chennai16 Oct 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2059/Chny/2025 यनिाारणवर्ा / Assessment Year:2013-14 Jvs Export, Deputy Commissioner Of No.32, Sarojini Street, Vs. Income Tax, Chinna Chokkikulam, Non-Corporate Circle-2 Madurai, Madurai. Tamil Nadu-625 002. [Pan:Aabfj2836N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr.N.Arjun Raj, Advocate प्रत्यर्थीकीओरसे/Revenue By : Ms.R.Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 15.10.2025 घोर्णाकीतारीख/Date Of Pronouncement: 16.10.2025 आदेश /O R D E R Per M. Balaganesh, Am : This Appeal By The Assessee Is Filed Against The Order Of The Learned Commissioner Of Income Tax (Appeal), Nfac, Delhi, (In Short Ld.Cit(A) For The Assessment Year 2013-14, Vide Order Dated 21.05.2025. 2. The Preliminary Issue Raised By The Assessee Is Challenging The Validity Of Assumption Of Jurisdiction For Reopening The Assessment In The Instant Case. 3. We Have Heard The Rival Submissions & Perused The Materials Available On Record. The Assessee Is A Partnership Firm & Had Filed Its

For Appellant: Mr.N.Arjun Raj, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT

Section 143(3)Section 147Section 43(5)Section 73(1)

open, provided there is 'tangible material' to come to the conclusion that there is escapement of income from assessment. Reasons must have a live link with the formation of the belief. Our view gets support from the changes made to Section 147 of the Act, as quoted hereinabove. Under

Hitesh Shashikant Jhaveri, Borivali West vs. Deputy Commissioner of Income Tax Circle 42(1)(1), Kautilya Bhavan

In the result, both the appeals of the assessee for A

ITA 4344/MUM/2025[2012-13]Status: DisposedITAT Mumbai16 Oct 2025AY 2012-13

Bench: Shri Pawan Singh & Smt.Renu Jauhri & Hitesh Shashikantjhaveri Vs. Deputy Commissioner Of A/304, Alanknanda Income Tax Circle 42(1)(1) Building, 51St Tps Road, C41-43, G Block Bkc, Near Veer Sawarkar Garden, Gilban Area, Bandra Kurla Borivali (West), Complex, Bandra(East), Mumbai-400092. Mumbai-400051. "थायी लेखा सं./जीआइआर सं./Pan/Gir No:Adepj1181A Appellant .. Respondent

For Appellant: Shri RaghunathSarangapaniFor Respondent: Shri Hemanshu Joshi- Sr. DR

Section 147Section 250Section 68Section 69C

without any fresh tangible material and merely on the basis of a general report from the Directorate of Investigation, which does not establish any live link or nexus with the Appellant's specific transactions. Hence, the reassessment proceedings are void ab initio and liable to be quashed. 2. That

Hitesh Shashikant Jhaveri, Borivali West vs. Deputy Commissioner of Income Tax Circle 42(1)(1), Kautilya Bhavan

In the result, both the appeals of the assessee for A

ITA 4343/MUM/2025[2011-12]Status: DisposedITAT Mumbai16 Oct 2025AY 2011-12

For Appellant: Shri RaghunathSarangapaniFor Respondent: Shri Hemanshu Joshi- Sr. DR

Section 147Section 250Section 68Section 69C

ITO 13(2)(1), Mumbai vs. Sumangal Commodities Pvt. Ltd, Mumbai

ITA 1302/MUM/2025[2011]Status: DisposedITAT Mumbai16 Oct 2025

Bench: Justice (Retd.) C.V. Bhadang & Shri Prabhash Shankar: A.Y. : 2010-11

For Appellant: Shri Swapnil ChoudharyFor Respondent: Shri Rahul Hakani

Section 132(4)Section 148Section 68

1273/Mum/2013 dated 3 Sumangal Commodities Pvt. Ltd. 14.10.2016). The learned CIT(A) has held that the AO has failed to establish the live link between the information and the alleged escapement of income and that the impugned addition made merely by stating that assessee has not proved the creditworthiness

L.H Sugar Factories Ltd., Pilibhit vs. Dy. Commissioner of Income Tax, Bareilly

In the result, the appeal is partly allowed for statistical purposes

ITA 194/LKW/2020[2012-13]Status: DisposedITAT Lucknow15 Oct 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143Section 143(3)Section 147Section 148Section 151

proposition that reassessment proceedings based on “change of opinion” were invalid and that reasons recorded must have a live link with the formation of belief. (D.3) On merits, learned A.R. for the assessee submitted that the addition has been made on the basis of lack of understanding of Keyman Insurance

Deepak Agarwal, Delhi vs. DCIT, Central Circle- 25, Delhi

ITA 2309/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

specific assertion about nature of deposit. Then it leads to conclusion that merely the investigation wing report was relied and there was otherwise no live link between the information and the reasoning. 7.1 Though Ld. DR has relied the decision of Hon’ble Delhi High Court in Ganesh Ganaga Investment

Deepak Agarwal, Delhi vs. DCIT, Central Circle- 13, Delhi

ITA 2308/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Oct 2025AY 2018-19

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

Deepak Agarwal, Delhi vs. DCIT, Central Circle-25, Delhi

ITA 2306/DEL/2025[2014-15]Status: DisposedITAT Delhi15 Oct 2025AY 2014-15

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

Deepak Agarwal, Delhi vs. DCIT, Central Circle- 25, Delhi

ITA 2305/DEL/2025[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

Nishant Parekh- Legal Heir of Mina Parekh, Jamnagar vs. Income Tax Officer, Ward-1(3), Jamnagar

In the result, the appeal of the assessee is allowed

ITA 215/RJT/2025[2015-16]Status: DisposedITAT Rajkot14 Oct 2025AY 2015-16

Bench: Dr. Arjun Lal Saini. आयकरअपीलसं./Ita No.215/Rjt/2025 "नधा"रणवष" / Assessment Year: (2015-2016) Nishant Parekh – Legal Heir Of Vs. Income Tax Officer Mina Parekh Aaykar Bhavan 322 Madhav Square, Opp 361001, Gujrat Avantika Complex, Limda Lane Road, Gujrat-361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aanpp9471F (Appellant) (Respondent)

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10(38)Section 115BSection 147Section 250Section 68

record. The assessing officer has only stated the modus operandi, in the assessment order, based on the pre- assumptions of his mind, wherein the live link between the modus operandi and the facts of the present case is missing in the assessment order. There is no involvement of the assessee

Santosh Rathore, Indore vs. Principal Commissioner of Income Tax, Indore - 1, Indore

Appeal is allowed

ITA 451/IND/2024[2015-16]Status: DisposedITAT Indore14 Oct 2025AY 2015-16

Bench: Shri B.M. Biyani

Section 139Section 143(2)Section 147Section 148Section 151Section 263

Rajesh Heeralal Mehta & Co. Chartered Accountants assessment is re-opened on mere suspicion or doubt as there is no information which has live link with the formation of belief. The re-assessment is permitted only if the assessing officer has reasons to believe that income chargeable to tax has escaped

Ashish Kalra, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, the appeal of the assessee for Assessment Year 2008-09 in ITA

ITA 4309/DEL/2019[2009-10]Status: DisposedITAT Delhi14 Oct 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.4309/Del/2019 (Assessment Year 2009-10) Mr. Ashish Kalra Acit, C-3/313, Mig Flats, Janakpuri, Central Circle-4, New Delhi-110058. Vs. New Delhi. Pan-Aippk0526N (Appellant) (Respondent) Assessee By Shri Tarandeep Singh, Adv. Department By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 14/10/2025 O R D E R Per Manish Agarwal, Am: These Two Appeals Are Filed By The Assessee Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-23, New Delhi [Cit(A), In Short] Dated 28.01.2019 In Appeal No. 159/2016-17 & 3/2017-18 For Asst. Years 2008-09 & 2009-10 Respectively, Both Arising Out Of Order Passed U/S 147 R.W.S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’). 2. Since, Both The Appeals Are Having Identical Issues, Therefore, They Are Adjudicated By A Common Order. First We Take Up The Appeal For Assessment Year 2008-09 In Ita No.4308/Del/2019. Ashish Kalra Vs. Acit

Section 139(1)Section 147Section 148Section 153CSection 251

Madras High Court in the case of Apollo Hospitals Enterprise 157 Taxman 289 (Mad). The Ld. AR further submits that there should be a live link between the material found which is not present in the case, therefore, the action taken for reopening the assessment deserves to be held ... assumption of jurisdiction u/s 148 is justified. Ashish Kalra vs. ACIT 1.1 It is also now well settled that there must necessarily be a live link between the material and the belief (reference Lakhmani Mewal Das 103 ITR 437 (SC)). When action u/s 148 was taken

Ashish Kalra, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, the appeal of the assessee for Assessment Year 2008-09 in ITA

ITA 4308/DEL/2019[2008-09]Status: DisposedITAT Delhi14 Oct 2025AY 2008-09

Section 139(1)Section 147Section 148Section 153CSection 251

Rms Karamchari Bachat and Sakh Sahakari Samiti Limited Jaipur, Jaipur vs. ITO Ward-1(2), Jaipur

In the result, the appeals of the assessee are allowed

ITA 246/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Oct 2025AY 2016-17

For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT

Section 144Section 147Section 250

between the reasons recorded and the additions made is fatal to the validity of the reassessment. The law requires that there must be a live link or nexus between the reasons which formed the foundation of the belief of escapement of income and the additions ultimately made in assessment ... rational connection with or relevant bearing on the formation of the belief. Rational connection postulates that there must be a direct nexus or live link between the material coming to the notice of the Income-tax Officer and the formation of his belief that there has been escapement