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“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

Vrindavan Builders Pvt Ltd, Nagaland vs. ACIT, Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 695/COCH/2024[2012-13]Status: DisposedITAT Cochin09 Jun 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

notice u/s 148-such formation of belief cannot be based on suspicion, surmises, conjectures but must be based on cogent material that establishes a live link or casual nexus between the information available and inference so drawn by the A.O-reliance placed on the decisions

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Allebasi Builders and Developers (P) Ltd, Attingal

In the result, appeal filed by the assessee stands allowed and Revenue’s appeal and assessee’s cross objection stand dismissed

ITA 317/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

notice u/s 148-such formation of belief cannot be based on suspicion, surmises, conjectures but must be based on cogent material that establishes a live link or casual nexus between the information available and inference so drawn by the A.O., reliance placed on the decisions

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Moneymuttam Finance, Pathanamthitta

In the result, assessee’s cross objection stands allowed and appeal filed by the Revenue stands dismissed

ITA 315/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Years: 2017-18

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

notice u/s 148-such formation of belief cannot be based on suspicion, surmises, conjectures but must be based on cogent material that establishes a live link or casual nexus between the information available and inference so drawn by the A.O-reliance placed on the decisions

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Arun Raj Pillai, Pathanamthitta

In the result, the cross objection filed by the assessee company stands allowed

ITA 314/COCH/2024[2018-19]Status: DisposedITAT Cochin09 Jun 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)

notice u/s 148-such formation of belief cannot be based on suspicion, surmises, conjectures but must be based on cogent material that establishes a live link or casual the A.O-reliance placed on the decisions of the Hon'ble S.C. in Calcutta Discount 1961 41 ITR 191(SC), ITO v. LakmaniMewal

Sreevalsam Hotels and Resorts Private Ltd, Rajavalsam vs. ACIT, Central Circle, Kollam

In the result, assessee’s appeal in ITA No

ITA 115/COCH/2024[2017-2018]Status: DisposedITAT Cochin09 Jun 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

notice u/s 148-such formation of belief cannot be based on suspicion, surmises, conjectures but must be based on cogent material that establishes a live link or casual nexus between the information available and inference so drawn by the A.O-reliance placed on the decisions

Nagar Panchayat, Banda vs. The Assisstant Commissioner of Income Tax Circle Sagar, Sagar

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

ITA 118/JAB/2024[2012-13]Status: DisposedITAT Jabalpur30 May 2025AY 2012-13

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Nagar Panchayat, Banda, Vs. The Acit, Nagar Parishad Building, Banda, Sagar, Circle Sagar, Sagar Banda Nagar S.O. Madhya Pradesh Pan:Aaaln0246R (Appellant) (Respondent) Assessee By: Sh. Milind Wadhwani, C.A. Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 19.05.2025 Date Of Pronouncement: 30.05.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Dated 7.05.2024 Whereby The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Of The Dcit, Circle-Sagar, Madhya Pradesh Passed On 10.12.2019 Under Section 147 R.W.S. 144 Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. On The Facts & Circumstances Of The Case & In Law, The Ld. National Faceless Appeal Centre ('Nfac) Erred In Upholding The Action Of The Ld. Assistant Commissioner Of Income Tax Circle-Sagar ('Ao) In Adding A Sum Of Rs. 68,21,182/- To The Income Of The Assessee U/S. 69A As Unexplained Money. 2. On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 10.12.2019 Is Without Jurisdiction, Bad In Law & Liable To Be Quashed.3 3. On The Facts & Circumstances Of The Case & In Law, The Assessment Order Is Opposed To The Principles Of Equity, Natural Justice & Fair Play.

For Appellant: Sh. Milind Wadhwani, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 115BSection 133(6)Section 142(1)Section 147Section 148Section 271(1)(b)Section 69A

hands of the appellant. 7. That the assessment was not reopened based on any new tangible material. 8. That there was no live link between material available on record and reasons to believe. 9. On the facts and circumstances of the case and in law, the assessment was completed without

Priyansi Corporation, Dist Rajkot vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for

ITA 408/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

that seized document contains details of transactions carried out by the assessee with Neelkanth Group, however, here, the assessing officer grossly failed in establishing live-link or nexus of the assessee with the impugned noting made by third party in the seized document recovered from his premises and hence, addition

Mr. Dhiraj Harish Khialani, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(1), Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 5487/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 May 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 131Section 133Section 139(1)Section 143(1)Section 143(3)Section 144Section 147Section 148

Khialani mind whether such information or material has some element of income which has escaped assessment. The element of income escaping assessment should have live link nexus with the material / information coming on record. In other words, the material itself should indicate specific nature of income and not that income

Mr. Dhiraj Harish Khialani, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle -6(1), Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 5486/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 May 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 131Section 133Section 139(1)Section 143(1)Section 143(3)Section 144Section 147Section 148

Khialani mind whether such information or material has some element of income which has escaped assessment. The element of income escaping assessment should have live link nexus with the material / information coming on record. In other words, the material itself should indicate specific nature of income and not that income

Mr. Dhiraj Harish Khialani, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(1), Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 5485/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 May 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 131Section 133Section 139(1)Section 143(1)Section 143(3)Section 144Section 147Section 148

Khialani mind whether such information or material has some element of income which has escaped assessment. The element of income escaping assessment should have live link nexus with the material / information coming on record. In other words, the material itself should indicate specific nature of income and not that income

ACIT CC -6(1), Mumbai, Bkc vs. Dhiraj Harish Khialani, Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 5169/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 May 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 131Section 133Section 139(1)Section 143(1)Section 143(3)Section 144Section 147Section 148

Khialani mind whether such information or material has some element of income which has escaped assessment. The element of income escaping assessment should have live link nexus with the material / information coming on record. In other words, the material itself should indicate specific nature of income and not that income

ACIT CC -6(1), Mumbai, Bkc vs. Dhiraj Harish Khialani, Mumbai

In the result, appeals of the assessee are allowed and

ITA 5166/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 May 2025AY 2017-18
Section 127(2)Section 131Section 133Section 139(1)Section 143(1)Section 143(3)Section 144Section 147Section 148

Khialani mind whether such information or material has some element of income which has escaped assessment. The element of income escaping assessment should have live link nexus with the material / information coming on record. In other words, the material itself should indicate specific nature of income and not that income

ACIT CC-6(1), Mumbai, Bkc vs. Dhiraj Harish Khialani, Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 5160/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 May 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 131Section 133Section 139(1)Section 143(1)Section 143(3)Section 144Section 147Section 148

Khialani mind whether such information or material has some element of income which has escaped assessment. The element of income escaping assessment should have live link nexus with the material / information coming on record. In other words, the material itself should indicate specific nature of income and not that income

Reeta Rana, Saharanpur vs. DCIT-3, Sahranpur

In the result, assessee’s appeal is allowed

ITA 4672/DEL/2024[2010-11]Status: DisposedITAT Delhi30 May 2025AY 2010-11

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royassessment Year: 2010-11

Section 129Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

used by the Supreme Court in Kelvinator (supra), to come to the conclusion that there is escapement of income. The material must have a live link with the formation of the belief regarding escapement of income. When there is no failure on the part of the assessee to furnish full

Rajeev Behl, New Delhi vs. ACIT, Central Circle-14, Delhi

Appeal is allowed

ITA 2030/DEL/2023[2013-14]Status: DisposedITAT Delhi30 May 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royassessment Year: 2013-14

Section 143(1)Section 143(3)Section 147Section 148Section 151(1)Section 56

used by the Supreme Court in Kelvinator (supra), to come to the conclusion that there is escapement of income. The material must have a live link with the formation of the belief regarding escapement of income. When there is no failure on the part of the assessee to furnish full

ITO (E), Ghaziabad vs. M/S. Sahyog Jan Kalyan Samiti, Kanpur

In the result, the appeal of the Revenue is dismissed

ITA 6245/DEL/2016[2007-08]Status: DisposedITAT Delhi30 May 2025AY 2007-08

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 143(3)Section 148Section 250

come into possession of some "tangible material", to come to the conclusion that there is escapement of income. The tangible material must have a live link with the formation of the belief regarding escapement of income. When there is no failure on the part of the assessee to furnish full

Ketan Ramanlal Shah HUF, Pushpavatika, Poddar, Mumbai vs. Central Circle 1(4), Mumbai, Central Building

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 5077/MUM/2024[2016-17]Status: DisposedITAT Mumbai29 May 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 14ASection 69C

other family members with respect to these transactions. He noted that ld. AO has not bought on record any other evidence which could provide live link between the diaries and family members of Shri Vinay Shah. He noted that ld. AO has relied only on the first statement of Shri ... possession of Vinay Shah and other family members with respect to these transactions. AO has not mentioned any other evidence which could provide live link between the diaries and family members of Sh. Vinay Shah. AO has relied only on the first statement of appellant which was modified later

ACIT Central Circle 1 (4), Mumbai vs. Jatin Rajnikant Shah, Mumbai

ITA 4469/MUM/2024[2016]Status: DisposedITAT Mumbai29 May 2025

other family members with respect to these transactions. He noted that ld. AO has not bought on record any other evidence which could provide live link between the diaries and family members of Shri Vinay Shah. He noted that ld. AO has relied only on the first statement of Shri ... possession of Vinay Shah and other family members with respect to these transactions. AO has not mentioned any other evidence which could provide live link between the diaries and family members of Sh. Vinay Shah. AO has relied only on the first statement of appellant which was modified later

ACIT Central Circle 1 4 Mumbai, Mumbai vs. Jatin Rajnikant Shah, Mumbai

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 4467/MUM/2024[2019]Status: DisposedITAT Mumbai29 May 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 14ASection 69C

other family members with respect to these transactions. He noted that ld. AO has not bought on record any other evidence which could provide live link between the diaries and family members of Shri Vinay Shah. He noted that ld. AO has relied only on the first statement of Shri ... possession of Vinay Shah and other family members with respect to these transactions. AO has not mentioned any other evidence which could provide live link between the diaries and family members of Sh. Vinay Shah. AO has relied only on the first statement of appellant which was modified later

ACIT Central Circle 1 4 Mumbai, Mumbai vs. Ketan Ramanlal Shah HUF, Mumbai

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 4466/MUM/2024[2015]Status: DisposedITAT Mumbai29 May 2025
Section 14A

Shri Vinay Shah and other family members with respect to these transactions. AO has not bought on record any other evidence which could provide live link between the diaries and family members of Sh. Vinay Shah The Ld. CIT (A) noted that AO has relied only on the first statement