Caprihans India Ltd. v. Tarun Seem, Dy. CIT

132 Taxmann 123High Court2003#22395 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 10B Section 139 Section 142 Section 143(1)Section 150(1)

Issues it is cited on

beyond four years material facts necessary for assessment change of opinion escapement of income reason to believe reassessment proceedings section 148 section 147 section 143 section 14 section 143(3)india

Judgments citing Caprihans India Ltd. v. Tarun Seem, Dy. CIT

Southern Enterprises, Chennai vs. ACIT Non Corporate Ward 22, Chennai

In the result, appeal filed by the assessee is allowed

ITA 2941/CHNY/2017[2009-10]Status: DisposedITAT Chennai04 Feb 2026AY 2009-10

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Ms. S. Sanchitha for Mr. R. SivaramanFor Respondent: Mr. Praveen. S, JCIT

Section 10BSection 142(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी प"ावती. एस., लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY. S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2941/Chny/2017 िनधा"रणवष"/Assessment Year: 2009-10 v. Southern Enterprises, The ACIT, 1/580, 7th Street, Non-Corporate Ward-22, Veerabathran Nagar, Chennai. Mambakkam Main Road, Chennai-600 100. [PAN: AAAFS 8609 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. S. Sanchitha for Mr. R. Sivaraman, Advocate ""यथ" क" ओर से /R…

Falgun Mahesh Oza, Mumbai vs. ITO Ward 22(1)(1), Mumbai

In the result, grounds of appeal of assesse is allowed

ITA 2970/MUM/2025[2009-10]Status: DisposedITAT Mumbai25 Aug 2025AY 2009-10

Bench: Shri Pawan Singh(Physical Hearing) Falgun Mahesh Oza Ito, Ward – 22(1)(1), Mumbai 3Rdfloow, Nandan Villa Model Town Vs Society Chs, Gulmohar Cross Road No. 7, Jvpd Scheme, Juhu, Mumbai – 400049. [Pan: Aaapo 0474 A] Appellant / Assessee Respondent / Revenue

Section 143(1)Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Falgun Mahesh Oza ITO, Ward – 22(1)(1), Mumbai 3rdFloow, Nandan Villa Model Town Vs Society CHS, Gulmohar Cross Road No. 7, JVPD Scheme, Juhu, Mumbai – 400049. [PAN: AAAPO 0474 A] Appellant / Assessee Respondent / Revenue Assessee by Miss Kinjal Bhuta, Advocate Revenue by Shri Surendra Mohan, Sr. DR Date of Institution 29.04.2025 Date of hearing 22.07.2025 Date of pronouncement 25.08.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee i…

Tharmaraj Gopi, Chennai vs. ITO, Ncw-8(2), Chennai

The appeal of the assessee is allowed

ITA 682/CHNY/2025[2014-15]Status: DisposedITAT Chennai16 Jul 2025AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.682/Chny/2025 Assessment Year: 2014-15 Tharmaraj Gopi, Vs. Income Tax Officer, Plot No.1, Bharathidasan 1St Street, Non-Corp Ward-8(2), Kandasamy Nagar, Chennai. Poonamallee, Chennai-600 056. [Pan: Akqpg3889D]

For Appellant: Mr. Y.Sridhar, F.C.AFor Respondent: Ms.Gouthami Manivasagam, JCIT

Section 143(1)Section 143(3)Section 147Section 148Section 150(1)

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ITA Nos.682/Chny/2025 Assessment Year: 2014-15 Tharmaraj Gopi, Vs. Income Tax Officer, Plot No.1, Bharathidasan 1st Street, Non-Corp Ward-8(2), Kandasamy Nagar, Chennai. Poonamallee, Chennai-600 056. [PAN: AKQPG3889D] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr. Y.Sri…