VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

reassessment, in relation to return of income that was required to be furnished under section 139(1) or section 142(1) or section

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

reassessment orders of the assessing officer but also enhanced the quantum of escaped income which was restored by the High Court after setting aside the reversal order of the Tribunal. 22.5. Learned counsel for the respondent has submitted a convenience compilation and drew the attention of the Court therefrom to the relevant provisions of the Act i.e. Section 139

PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD

Bench: HON'BLE MR. JUSTICE M.R. SHAH

139, 147, 148, 149, 151 and 153.” Being a non-obstinate provision, Section 153A overrides all these provisions. It is submitted that to what extent does the override operate is also brought clearly by Section 153A in the following manner: I. 153A(1)(b) allows assessment and reassessment

ASSISTANT COMMISSIONER OF INCOME TAX vs. RAJESH JHAVERI STOCK BROKERS PVT.LTD

The appeal is allowed without

reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub- section (2) of section 139

BRIJ LAL vs. COMMNR. OF INCOME TAX, JALANDHAR

139 as applicable in the case of the assessee. Explanation 2.—In this sub-section, “tax on the total income as determined under sub- section (1) of section 143” shall not include the additional income-tax, if any, payable under section 143. Explanation 3.—Where, in relation to an assessment year, an assessment is made for the first time under

INCOME TAX OFFICER vs. VIKRAM SUJITKUMAR BHATIA

Bench: HON'BLE MR. JUSTICE M.R. SHAH

reassess total income of such other person of such assessment year in the manner provided in Section 153-A.” Section 153C of the act after being amended by Finance Act, 2015 reads thus:- CIVIL APPEAL NO. 911 OF 2022 Page 21 of 67 153-C. Assessment of income of any other person.—(1) Notwithstanding anything contained in Section 139

COMMISSIONER OF INCOME TAX 14 vs. JASJIT SINGH

The appeals are dismissed in terms of signed

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

139 speaks of filing of return of income. Section 143 deals with ‘assessment’ while Section 144 deals with ‘best judgment assessment’. Under Section 144A the Joint Commissioner has the power to issue directions in certain cases while under Section 144BA reference can be made to the Principal Commissioner or Commissioner in certain cases. Section 144C deals with reference to dispute

PARASHURAM POTTERY WORKS CO. LTD. vs. INCOME TAX OFFICER, CIRCLE-1, WARD 'A', RAJKOT,GUJARAT

reassessment or recomputation under’- section 147, the Income-tax Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139

COMMNR. OF INCOME TAX vs. HINDUSTAN BULK CARRIERS

The appeals are allowed to the extent indicated above

reassessment is made under section 147 read with section 143(3) or section 144 and an appeal is pending before the first appellate authority." Per majority the Special Bench decided as follows: "Interest under Section 234B will be chargeable: In cases I and III up to the date of the order passed by the Settlement Commission under section 245D

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

139 has not expired, on the basis of entries relating to such income or transactions as recorded in the books of account and other documents maintained in the normal course on or before the date of the search or requisition relating to such previous years; (e) where any order of settlement has been made under sub-section (4) of section

COMMNR. OF INCOME TAX, GUJARAT CENTRAL vs. SAURASTHRA CEMENT & CHEM. INDUSTRIES LTD

reassessment or re-computation is : made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 250, 254, 260, 262, 263 or 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act;... Explanation

INCOME TAX OFFICER WARD NO.16(2) vs. M/S TECHSPAN INDIA PRIVATE LTD.(FORMERLY KNOWN AS M/S. TECHSPAN INDIA LTD.) THROUGH ITS MANAGING DIR

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

139 or in response to a notice issued under sub- section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment for that assessment year: x x x x x x” 6 “148. Issue of notice where income has escaped assessment.-(1) Before making the assessment, reassessment

COMMR.OF INCOME TAX,CHENNAI vs. M/S ALAGENDRAN FINANCE LTD

139 for the relevant assessment year or to disclose fully and truly material facts necessary for the assessment for that year. Both the conditions must exist before an ITO can proceed to exercise jurisdiction under Section 147(a) of the Act. Under Section 147(b) the Income-tax Officer also has the jurisdiction to initiate proceedings for reassessment

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 6 is the only Section which provides for entrustment of functions of Customs officer on other officers of the Central or the State Government or local authority, it reads as follows:- “6. Entrustment of functions of Board and customs officers on certain other officers. - The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally

COMMNR. OF INCOME TAX, DELHI vs. M/S. KELVINATOR OF INDIA LTD

139 for any assessment year to the Income-tax Officer or to disclose fully and truly all material facts necessary for his assessment for that year, income chargeable to tax has escaped assessment for that year, or [b] notwithstanding that there has been no omission or failure as mentioned in clause (a) on the part of the assessee, the Income

NEW DELHI TELEVISION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE L. NAGESWARA RAO

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this   section,   or   recompute   the   loss   or   the   depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections

COMNR. OF INCOME TAX, MUMBAI vs. M/S DAMANI BROTHERS

The appeal is allowed to the extent indicated above

reassessments, and recomputations which may, subject to the provisions of sub-section (2A), be completed at any time (i) xxx xxx xxx [Explanation 1. In computing the period of limitation for the purposes of this section xxx xxx xxx (v) in a case where an application made before the Income-tax Settlement Commission under section 245C is rejected

INDIAN AND EASTERN NEWSPAPER SOCIETY NEW DELHI vs. COMMISSIONER OF INCOME TAX, NEW DELHI

reassessed the income on that basis. The Appellate Assistant Commissioner allowed the appeals filed by the assessee holding, inter alia, that in law it could not be said that the Income Tax officer had any "information" in his possession enabling him to take action under s. 147(b). On appeal by the Revenue, the Income Tax Appellate Tribunal, Delhi Bench