How many judgments cite Amit Polyprints (P) Ltd. v. DCIT?

43 judgments on BharatTax cite Amit Polyprints (P) Ltd. v. DCIT (94 Taxmann.com 393), spanning 2018 to 2026.

Which sections of the Income Tax Act does Amit Polyprints (P) Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 68, Section 142(1), Section 144B.

Amit Polyprints (P) Ltd. v. DCIT

94 Taxmann.com 393High Court2018#2735 most cited

What is Amit Polyprints (P) Ltd. v. DCIT authority for?

Information received from the Investigation Wing constitutes a valid 'reason to believe' for the Assessing Officer to initiate reassessment proceedings under Section 147 of the Income-tax Act.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Amit Polyprints · Section 147 · Section 148 · reason to believe · Investigation Wing information · reopening of assessment · escapement of income · tangible material · borrowed satisfaction · share application money · Section 68

Sections most often in play

Section 147 Section 148 Section 143(3)Section 68 Section 142(1)Section 144B Section 151 Section 132(4)

Issues it is cited on

kelvinator mere change of opinion borrowed satisfaction change of opinion penny stock tangible material section 10(38)reason to believe accommodation entry escapement of income share application money reopening of assessment

Judgments citing Amit Polyprints (P) Ltd. v. DCIT

Dilwara Leasing & Investment Ltd., Delhi vs. ITO, Ward-7(3), New Delhi

In the result, the Appeal filed by the Assessee

ITA 3927/DEL/2018[2009-10]Status: DisposedITAT Delhi11 Jan 2019AY 2009-10

Bench: Shri H.S. Sidhuassessment Year : 2009-10

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2009-10 DILWARA LEASING & Vs. ITO, WARD 7(3), INVESTMENT LTD., NEW DELHI C/O KAPIL GOEL, ADV., F-26/124, SECTOR-7, ROHINI, DELHI – 110 085 (PAN: AAACD0488N) (Appellant) (Respondent) Assessee by : Sh. Kapil Goel, Adv. Department by : Sh. S.L. Anuragi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-3, Delhi on 15.02.2018 in relation to the assessment year 2009-10 on the following grounds:- 1. That on the facts and in the circum…

ACIT, Circle-4(1), Kolkata vs. M/S Karan Polymers(P) Ltd., Kolkata

In the result, both the appeals of the revenue are dismissed

ITA 1849/KOL/2016[2010-11]Status: DisposedITAT Kolkata19 Dec 2018AY 2010-11

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 132Section 143(1)Section 147Section 148

…Karan Polymers Pvt. Ltd., AYs 2009-10 & 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. Nos. 1848 & 1849/Kol/2016 Assessment Years: 2009-10 & 2010-11 Assistant Commissioner of Income-tax, Vs. M/s. Karan Polymers Pvt. Ltd. Circle-4(1), Kolkata. (PAN: AABCK3114F)) Appellant Respondent Date of Hearing 08.11.2018 Date of Pronouncement 19.12.2018 For the Appellant Shri C. J. Singh, Sr. DR For the Respondent Sh…

ACIT, Circle-4(1), Kolkata vs. M/S Karan Polymers(P) Ltd., Kolkata

In the result, both the appeals of the revenue are dismissed

ITA 1848/KOL/2016[2009-10]Status: DisposedITAT Kolkata19 Dec 2018AY 2009-10

Section 132Section 143(1)Section 147Section 148