Supreme Court of India

Phool Chand Bajrang Lal and Anr. v. Income Tax Officer and Anr.

Neutral citation

Reported as [1993] SUPP. 1 S.C.R. 28

Bench S.C. Agrawal and Dr. A.S. Anand JJ.

Decided 13 July 1993

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

5 Supreme Court benches have cited this judgment.

What the Court ordered

Before parting with the judgment, we would like to observe that since D the appeal has remained pending in this Court since 1977, it would be in the interest of justice and fitness of things, that the assessee be granted six weeks time from today to furnish his reply to the show cause notice issued by the Income-tax Officer Azamgarh and the ITO should conclude the reassessment proceedings expeditiously.

Judgment, page 26

From the headnote

Income Tax Act, 1961-Ss. 147, 148 149-Income escaping· assess- ment-Assessing Officer's jurisdiction to reopen assessment-Held, Income Tax Officer can reopen assessment only if on the basis of specific, reliable c and relevant information coming to his possession subsequently he has reasons to beliel'e that by reason of omission or failure on the part of the assessee to make a tnte and full disclosure of all material facts any part of his income profit or gains chargeable to income tax has escaped assess- ment-To say that the question regarding truthfulness or falsehood of'certain transaction

Authorities it was built on

1976 Income Tax Officer, I Ward, Dist. Vi, Calcutta & Ors. v. Lakhmani Mewal Das cited by 8
1971 Chhugamal Rajpal v. S. P. Chaliha & Ors. cited by 6

Where later benches applied it

2020 Delhi Television Ltd. v. Deputy Commissioner of Income Tax relied on
2017 M/s Larsen & Toubro Ltd. v. State of Jharkhand and Ors. relied on
2024 M/s Mangalam Publications, Kottayam v. Commissioner of Income Tax, Kottayam referred to
2022 Principal Director of Income Tax (investigation) & Ors. v. Laljibhai Kanjibhai Mandalia referred to
2022 Deputy Commissioner of Income Tax (central) Circle 1(2) v. M/s. M. R. Shah Logistics Pvt. Ltd. referred to

Of those, 2 relied on · 3 referred to

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