M.C.VARGHESE REPRESENTED BY HIS LEGAL HEIRS vs COMMISSIONER OF INCOME TAX, KOTTAYAM — C.A. No. 8604/2011
Case under Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [Other Than Matters Covered by Categories 1602-1605] Section XI-B. Status: Disposed.
CNR: SCIN010263122010
Filing Date
19-Aug-2010
Registration No
C.A. No. 8604/2011
Diary Number
26312/2010
Order Date
23-Jan-2024
Document Type
Judgement - of Main Case
Disposal Type
Appeals Allowed
Last updated 06-Jul-2026
Acts & Sections
Petitioner(s)
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1.M.C.VARGHESE REPRESENTED BY HIS LEGAL HEIRS
Adv. LIZ MATHEW (Dead / Retired / Elevated)
Respondent(s)
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1.COMMISSIONER OF INCOME TAX, KOTTAYAM
Adv. RAJ BAHADUR YADAV[R-1]
Case History
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Case disposedDisposed
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23-Jan-2024
Fixed Date by Court
Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan
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14-Sep-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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13-Sep-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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31-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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24-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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23-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
-
17-Aug-2023
Fixed Date by Court
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
-
16-Aug-2023
Fixed Date by Court
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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26-Jul-2023
Fixed Date by Court
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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20-Jul-2023
After Week/Month/Vacation
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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19-Jul-2023
After Week/Month/Vacation
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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20-Apr-2023
First hearing
Initial hearing scheduled
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11-Sep-2014
ROP - of Main CaseView PDF
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11-Sep-2014
ROP - of Main CaseView PDF
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09-Jul-2014
ROP - of Main CaseView PDF
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20-Feb-2014
ROPView PDF
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18-Feb-2014
ROPView PDF
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29-Oct-2013
ROPView PDF
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26-Sep-2013
ROPView PDF
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12-Aug-2013
ROPView PDF
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08-Aug-2013
ROPView PDF
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07-Aug-2013
ROPView PDF
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03-May-2013
ROPView PDF
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11-Apr-2013
ROPView PDF
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12-Mar-2013
ROPView PDF
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19-Feb-2013
ROPView PDF
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07-Feb-2013
ROPView PDF
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04-Jan-2013
ROPView PDF
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10-Oct-2011
ROP - of Main CaseView PDF
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26-Sep-2011
ROP - of Main CaseView PDF
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27-Sep-2010
ROPView PDF
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20-Sep-2010
ROP - of Main CaseView PDF
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19-Aug-2010
Case filed
Registration No. C.A. No. 8604/2011
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[ 2024 INSC 53 ]
Judgement - of Main CaseView PDF
Common Record of Proceedings — heard with connected matters
Lead case: C.A. No. 8580 - 8582/2011
Case Summary: M.C. Varghese (Legal Heirs) v. Commissioner of Income Tax, Kottayam Court Decision: The Supreme Court allowed the assessee's appeal and set aside the High Court's order, restoring the Tribunal's decision that the reassessment proceedings were barred by limitation and invalid. Key Ruling: The Court held that the reassessment for assessment years 1990-91, 1991-92, and 1992-93 was based on mere change of opinion without fresh material, not justified under Section 147 of the Income Tax Act. The assessing officer's reliance on a balance sheet previously rejected as unreliable by appellate courts constituted improper grounds for reopening concluded assessments. This case analysis is maintained by casestatus.in based on publicly available court records.
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