241 ITR 672; Bhor Industries Ltd. v. Assistant Commissioner of Income Tax and Ors.

267 ITR 16Reported decision#24113 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 139Section 142(1)Section 143(3)Section 147Section 148Section 14ASection 153A(1)(b)Section 37

Issues it is cited on

section 147(a)true and full disclosuresection 34(1)full and true disclosurefirst proviso to section 147material facts necessary for assessmentkelvinatormere change of opinionlive linksection 34income escaping assessmentcommercial expediency

Judgments citing 241 ITR 672; Bhor Industries Ltd. v. Assistant Commissioner of Income Tax and Ors.

Btl Holding Co. Ltd, Faridabad vs. DCIT Central Circle-II, Faridabad

In the result, ITA No.7429/Del/2019 for A

ITA 7429/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Mar 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR
Section 139Section 147Section 148Section 153A

…proviso to Section 147 would be without jurisdiction. The learned counsel for the petitioner also placed reliance on Fenner (India) Ltd. v. Deputy Commissioner of Income- tax: 241 ITR 672; Bhor Industries Ltd. v. Assistant Commissioner of Income Tax and Ors:. 267 ITR 16; Commissioner of Income-tax v. Indian Sugar and Gen. Ind. Ex.: 303 ITR 0155 and lastly on a recent decision of this Court in the case of Wel Intertrade Private Limited v. ITO: WP(C) 7722/2007 decided on 11.08.2008. 11. It was next contended on behalf of the petitioner that even in the impugned order it is not mentioned that the petitioner had take…

Btl Holding Co. Ltd, Faridabad vs. DCIT Central Circle-II, Faridabad

In the result, ITA No.7429/Del/2019 for A

ITA 7428/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Mar 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR
Section 139Section 147Section 148Section 153A

…proviso to Section 147 would be without jurisdiction. The learned counsel for the petitioner also placed reliance on Fenner (India) Ltd. v. Deputy Commissioner of Income- tax: 241 ITR 672; Bhor Industries Ltd. v. Assistant Commissioner of Income Tax and Ors:. 267 ITR 16; Commissioner of Income-tax v. Indian Sugar and Gen. Ind. Ex.: 303 ITR 0155 and lastly on a recent decision of this Court in the case of Wel Intertrade Private Limited v. ITO: WP(C) 7722/2007 decided on 11.08.2008. 11. It was next contended on behalf of the petitioner that even in the impugned order it is not mentioned that the petitioner had take…

Btl Holding Co. Ltd, Faridabad vs. DCIT Central Circle-II, Faridabad

In the result, ITA No.7429/Del/2019 for A

ITA 7427/DEL/2019[2010-11]Status: DisposedITAT Delhi21 Mar 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR
Section 139Section 147Section 148Section 153A

…proviso to Section 147 would be without jurisdiction. The learned counsel for the petitioner also placed reliance on Fenner (India) Ltd. v. Deputy Commissioner of Income- tax: 241 ITR 672; Bhor Industries Ltd. v. Assistant Commissioner of Income Tax and Ors:. 267 ITR 16; Commissioner of Income-tax v. Indian Sugar and Gen. Ind. Ex.: 303 ITR 0155 and lastly on a recent decision of this Court in the case of Wel Intertrade Private Limited v. ITO: WP(C) 7722/2007 decided on 11.08.2008. 11. It was next contended on behalf of the petitioner that even in the impugned order it is not mentioned that the petitioner had take…