SAJI VARGHESE vs COMMISSIONER OF INCOME TAX, KOTTAYAM — C.A. No. 8583 - 8587/2011

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.

Disposed

CNR: SCIN010263142010

Filing Date

19-Aug-2010

Registration No

C.A. No. 8583 - 8587/2011

Diary Number

26314/2010

Order Date

23-Jan-2024

Document Type

Judgement - of Main Case

Disposal Type

Appeals Allowed

Last updated 06-Jul-2026

Acts & Sections

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

Petitioner(s)

  1. 1.SAJI VARGHESE

    Adv. LIZ MATHEW (Dead / Retired / Elevated)

Respondent(s)

  1. 1.COMMISSIONER OF INCOME TAX, KOTTAYAM

    Adv. B. V. BALARAM DAS (Dead / Retired / Elevated) RAJ BAHADUR YADAV[R-1]

Case History

  1. Case disposedDisposed

  2. 23-Jan-2024

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan

  3. 14-Sep-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  4. 13-Sep-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  5. 31-Aug-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  6. 24-Aug-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  7. 23-Aug-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  8. 17-Aug-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  9. 16-Aug-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  10. 26-Jul-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  11. 20-Jul-2023

    After Week/Month/Vacation

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  12. 19-Jul-2023

    After Week/Month/Vacation

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  13. 20-Apr-2023

    First hearing

    Initial hearing scheduled

  14. 11-Sep-2014

    ROP - of Main CaseView PDF

  15. 11-Sep-2014

    ROP - of Main CaseView PDF

  16. 09-Jul-2014

    ROP - of Main CaseView PDF

  17. 20-Feb-2014

    ROPView PDF

  18. 18-Feb-2014

    ROPView PDF

  19. 29-Oct-2013

    ROPView PDF

  20. 26-Sep-2013

    ROPView PDF

  21. 12-Aug-2013

    ROPView PDF

  22. 08-Aug-2013

    ROPView PDF

  23. 07-Aug-2013

    ROPView PDF

  24. 03-May-2013

    ROPView PDF

  25. 11-Apr-2013

    ROPView PDF

  26. 12-Mar-2013

    ROPView PDF

  27. 19-Feb-2013

    ROPView PDF

  28. 07-Feb-2013

    ROPView PDF

  29. 04-Jan-2013

    ROPView PDF

  30. 10-Oct-2011

    ROP - of Main CaseView PDF

  31. 26-Sep-2011

    ROP - of Main CaseView PDF

  32. 27-Sep-2010

    ROPView PDF

  33. 20-Sep-2010

    ROP - of Main CaseView PDF

  34. 19-Aug-2010

    Case filed

    Registration No. C.A. No. 8583 - 8587/2011

  35. [ 2024 INSC 53 ]

    Judgement - of Main CaseView PDF

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 8580 - 8582/2011

PDF 1PDF 2PDF 3PDF 4PDF 5PDF 6PDF 7
View Full Judgment
casestatus.in Summary

Case Summary: Saji Varghese v. Commissioner of Income Tax, Kottayam Court: Supreme Court of India Citation: 2024 INSC 53 Date: 23.01.2024 Decision The Supreme Court allowed the appeals and set aside the High Court's order, restoring the Tribunal's decision that quashed the reassessment proceedings for assessment years 1990-91, 1991-92, and 1992-93. The Court held that the reassessments were unjustified as they constituted a mere "change of opinion" by the assessing officer without fresh material or specific information, violating the requirements of Section 147 of the Income Tax Act, 1961. Key Reasoning The Court emphasized that while an assessee must disclose all material facts during assessment, once primary facts are disclosed and accepted by the assessing officer through a completed Section 143(3) assessment, the assessing officer cannot reopen the assessment merely by subjectively reanalyzing the same facts. The reassessment was based on comparing balance sheets (including one declared unreliable by an earlier appellate order) without tangible new evidence, making it an impermissible change of opinion rather than a reopening based on fresh information. This case analysis is maintained by casestatus.in based on publicly available court records.

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