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“Section 183(6)”

Section References (mined)Section 183Section 183(6)2 judgments

The decision most relied on for Section 183(6) is A.L.A.Firm v. CIT (183 ITR 285), cited in 12 judgments on BharatTax.

Leading authorities on Section 183(6)

A.L.A.Firm v. CIT
183 ITR 285 · Reported
12
citing judgments

An Assessing Officer cannot assume jurisdiction to reassess income based solely on a reconsideration of the same material that was available during the original assessment, as this would amount to a mere change of opinion and not the discovery of fresh tangible material. Reopening an assessment requires fresh tangible material coming into possession after the original assessment was concluded.

Judgments citing Section 183(6)

Savita Mercantiles Pvt Ltd., Mumbai vs. Income Tax Officer-3(3)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 168/MUM/2023[2009-10]Status: DisposedITAT Mumbai12 Dec 2023AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.168/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2009-10) Savita Mercantiles Pvt. Ltd. बिधम/ Ito-3(3)(2) 83, A Wing, Mittal Tower, Aaykar Bhavan, Maharshi Vs. Nariman Point, Mumbai- Karve Road, New Marine 400021. Lines, Churchgate, Maharashtra-400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aahcs9614G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Viraj Mehta Revenue By: Shri S. N. Kabra (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 28/11/2023 घोषणा की तारीख /Date Of Pronouncement: 12/12/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 03.01.2023 For The Assessment Year 2009-10. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.45,00,000/- Made By The Ao On Account Of Receipt Of Share Application Money Only On The Basis Of Statement Given By Shri Pravin Kumar Jain.

For Appellant: Shri Viraj MehtaFor Respondent: Shri S. N. Kabra (Sr. AR)
Section 132Section 133(6)Section 183(6)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN

ACIT Circle-59(1), New Delhi vs. Sanjay Singhal & Sons (HUF), New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 281/DEL/2021[2015-16]Status: DisposedITAT Delhi16 Oct 2023AY 2015-16

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 281/Del/2021 : Asstt. Year : 2015-16 Acit, Vs Sanjay Singhal & Sons (Huf), Circle-59(1), 9-110, Saraswati Kunj, 8, Alipur New Delhi Road, Delhi-110054 (Appellant) (Respondent) Pan No. Aaihs6800C Assessee By : Sh. Amit Goel, Ca Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing: 17.07.2023 Date Of Pronouncement: 16.10.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Amit Goel, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 131Section 133(6)Section 143(3)Section 54Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B