Berger Paints India Ltd. v. Joint Commissioner of Income Tax

245 ITR 645High Court#8908 most cited

What is Berger Paints India Ltd. v. Joint Commissioner of Income Tax authority for?

An assessment can be reopened beyond the period of four years even if the proviso to Section 147 is applicable, if the assessee has failed to make a true and full disclosure of material facts.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2010 to 2021.

Also referred to as

Berger Paints India Ltd. v. Joint Commissioner of Income Tax · 245 ITR 645 · Section 147 · reopening assessment · true and full disclosure · proviso to Section 147

Judgments citing Berger Paints India Ltd. v. Joint Commissioner of Income Tax

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissioner of Income Tax V/s Former France 264 ITR 566 (SC) (Pages 114- 115, relevant page 115 of judgment set) l) Berger Paints India Ltd, V/s Joint Commissioner of Income Tax 245 ITR 645 CAL-HC (Pages 116-122, relevant page 116 of judgment set) m) Shri Abhay Singh Chautalavs ACIT in ITA No. 522/Chd/2015 dated 06,03.2017 (Pages 130-1411 relevant pages 140 & 141 of judgment set) n) ACIT vs Tata Chemicals Ltd, In ITA No. 6647/Mum/2013 order dated 23 12.2016 (Pages 185-213, Relevant page 185,202 & 2017 of judgment set) o) ACIT v…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissioner of Income Tax V/s Former France 264 ITR 566 (SC) (Pages 114- 115, relevant page 115 of judgment set) l) Berger Paints India Ltd, V/s Joint Commissioner of Income Tax 245 ITR 645 CAL-HC (Pages 116-122, relevant page 116 of judgment set) m) Shri Abhay Singh Chautalavs ACIT in ITA No. 522/Chd/2015 dated 06,03.2017 (Pages 130-1411 relevant pages 140 & 141 of judgment set) n) ACIT vs Tata Chemicals Ltd, In ITA No. 6647/Mum/2013 order dated 23 12.2016 (Pages 185-213, Relevant page 185,202 & 2017 of judgment set) o) ACIT v…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissioner of Income Tax V/s Former France 264 ITR 566 (SC) (Pages 114- 115, relevant page 115 of judgment set) l) Berger Paints India Ltd, V/s Joint Commissioner of Income Tax 245 ITR 645 CAL-HC (Pages 116-122, relevant page 116 of judgment set) m) Shri Abhay Singh Chautalavs ACIT in ITA No. 522/Chd/2015 dated 06,03.2017 (Pages 130-1411 relevant pages 140 & 141 of judgment set) n) ACIT vs Tata Chemicals Ltd, In ITA No. 6647/Mum/2013 order dated 23 12.2016 (Pages 185-213, Relevant page 185,202 & 2017 of judgment set) o) ACIT v…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissioner of Income Tax V/s Former France 264 ITR 566 (SC) (Pages 114- 115, relevant page 115 of judgment set) l) Berger Paints India Ltd, V/s Joint Commissioner of Income Tax 245 ITR 645 CAL-HC (Pages 116-122, relevant page 116 of judgment set) m) Shri Abhay Singh Chautalavs ACIT in ITA No. 522/Chd/2015 dated 06,03.2017 (Pages 130-1411 relevant pages 140 & 141 of judgment set) n) ACIT vs Tata Chemicals Ltd, In ITA No. 6647/Mum/2013 order dated 23 12.2016 (Pages 185-213, Relevant page 185,202 & 2017 of judgment set) o) ACIT v…

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Manav Mangal School( Manav Mangal Society), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissioner of Income Tax V/s Former France 264 ITR 566 (SC) (Pages 114- 115, relevant page 115 of judgment set) l) Berger Paints India Ltd, V/s Joint Commissioner of Income Tax 245 ITR 645 CAL-HC (Pages 116-122, relevant page 116 of judgment set) m) Shri Abhay Singh Chautalavs ACIT in ITA No. 522/Chd/2015 dated 06,03.2017 (Pages 130-1411 relevant pages 140 & 141 of judgment set) n) ACIT vs Tata Chemicals Ltd, In ITA No. 6647/Mum/2013 order dated 23 12.2016 (Pages 185-213, Relevant page 185,202 & 2017 of judgment set) o) ACIT v…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissioner of Income Tax V/s Former France 264 ITR 566 (SC) (Pages 114- 115, relevant page 115 of judgment set) l) Berger Paints India Ltd, V/s Joint Commissioner of Income Tax 245 ITR 645 CAL-HC (Pages 116-122, relevant page 116 of judgment set) m) Shri Abhay Singh Chautalavs ACIT in ITA No. 522/Chd/2015 dated 06,03.2017 (Pages 130-1411 relevant pages 140 & 141 of judgment set) n) ACIT vs Tata Chemicals Ltd, In ITA No. 6647/Mum/2013 order dated 23 12.2016 (Pages 185-213, Relevant page 185,202 & 2017 of judgment set) o) ACIT v…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissioner of Income Tax V/s Former France 264 ITR 566 (SC) (Pages 114- 115, relevant page 115 of judgment set) l) Berger Paints India Ltd, V/s Joint Commissioner of Income Tax 245 ITR 645 CAL-HC (Pages 116-122, relevant page 116 of judgment set) m) Shri Abhay Singh Chautalavs ACIT in ITA No. 522/Chd/2015 dated 06,03.2017 (Pages 130-1411 relevant pages 140 & 141 of judgment set) n) ACIT vs Tata Chemicals Ltd, In ITA No. 6647/Mum/2013 order dated 23 12.2016 (Pages 185-213, Relevant page 185,202 & 2017 of judgment set) o) ACIT v…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

…ITR (Trib) 33 ASR-TRIB (Pages 92-96, relevant page 92 & 93 of judgment set) k) Commissioner of Income Tax V/s Former France 264 ITR 566 (SC) (Pages 114- 115, relevant page 115 of judgment set) l) Berger Paints India Ltd, V/s Joint Commissioner of Income Tax 245 ITR 645 CAL-HC (Pages 116-122, relevant page 116 of judgment set) m) Shri Abhay Singh Chautalavs ACIT in ITA No. 522/Chd/2015 dated 06,03.2017 (Pages 130-1411 relevant pages 140 & 141 of judgment set) n) ACIT vs Tata Chemicals Ltd, In ITA No. 6647/Mum/2013 order dated 23 12.2016 (Pages 185-213, Relevant page 185,202 & 2017 of judgment set) o) ACIT v…

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

Accordingly, we dismiss the appeal filed by the ld AO on the limited issue that order passed by the ld AO is barred by limitation. Ground No. 1 is dismissed

ITA 6079/DEL/2016[2006-07]Status: DisposedITAT Delhi21 Jul 2020AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishidcit(Ltu), Vs. M/S. Gail (India) Ltd, Circle-1, 16, Bhikaji Cama Place, Nbcc Plaza Pusp Vihar, Rk Puram, New Delhi New Delhi (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Sunita Singh, CIT DR

Section 143(3)Section 147Section 148Section 14ASection 263

…ioned herein under:- 1. Former France, 264 ITR 567(SC) 2. Kelvinator of India Ltd. 256 ITR 1 (Del) 3. Kaira District Cooperative Milk Producers Union Ltd, 220 ITR 194 (Gujrat) document1 4. Jindal Photofilms Ltd. 234 ITR 170 (Delhi) 5. Berger Paints India Ltd. 245 ITR 645(Cal) and Mercury Travels Ltd, 258 ITR 533(Cal) 6. Eicher Ltd. 294 ITR 310 (Del) 7. Voltas Limited. 349 ITR 656 (Bom) 8. Manjusha Estate (P) Ltd, 314 ITR 236(Guj) 9. Jal Hotels Co. Ltd, 184 Taxman 1 (Del) 10. Feather Foam Ent.(P) Ltd, 296 ITR 342(Del) 11. Goetze Ltd. 321 ITR 431 (Del) 12. Satnam Overseas 228 CTR 121 (Del) 13. IL& FS Investment Man…

Commissioner of Income Tax vs. Vls Finance Ltd

ITA/277/2008HC Delhi18 Aug 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

Section 139Section 143(3)Section 147Section 148Section 35D

…ITAs No.277/2008 and 278/2008 Page 1 of 6 UNREPORTED I-2 and I-3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 277/2008 CIT ..... Appellant Through: Ms. Rashmi Chopra, Advocate. versus M/s.VLS Finance ltd. ..... Respondent Through: Mr. O.S. Bajpai, Sr. Advocate, with Mr. B.K. Singh, Advocates. AND + ITA No. 278/2008 CIT ..... Appellant Through: Ms. Rashmi Chopra, Advocate. versus M/s.VLS Finance lt…

Commissioner of Income Tax vs. Vls Finance Ltd

ITA - 278 / 2008HC Delhi18 Aug 2010

Section 139Section 143(3)Section 147Section 148Section 35D

…nd therefore, he did not acquire any jurisdiction to issue notices, other case laws supporting this proposition of law (i) Parsharam Pottery Works Co. Ltd. v. ITO, 106 ITR (SC); Siesa Inds. v.CIT, 178 ITR 437; and (ii) Berger Paints India Ltd. & Ors. v. JCIT, 245 ITR 645(Cal)." 2. The learned counsel for the appellant made a vehement ![](_page_4_Picture_1.jpeg) making a claim under Section 35D on the premise that it was an industrial undertaking clearly amounted to not making true disclosure and therefore the assessment could be re-opened even beyond the period of four years and the proviso to Section 147 of t…

Commissioner of Income Tax vs. Vls Finance Ltd

ITA - 277 / 2008HC Delhi18 Aug 2010

Section 139Section 143(3)Section 147Section 148Section 35D

…UNREPORTED I-2 and I-3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 277/2008 CIT ..... Appellant Through: Ms. Rashmi Chopra, Advocate. versus M/s.VLS Finance ltd. ..... Respondent Through: Mr. O.S. Bajpai, Sr. Advocate, with Mr. B.K. Singh, Advocates. AND + ITA No. 278/2008 CIT ..... Appellant Through: Ms. Rashmi Chopra, Advocate. versus M/s.VLS Finance ltd. ..... Respondent Through: Mr. O.S. Bajpai, Sr. Advocate, with Mr. B.K. Singh, Advocates. % D…

Berger Paints India Ltd. v. Joint Commissioner of Income Tax (245 ITR 645) — Cited in 12 Judgments | BharatTax