What is CIT v. Foramer France authority for?

Reassessment proceedings initiated under Section 147 beyond four years from the end of the relevant assessment year are invalid unless the assessee failed to disclose fully and truly all material facts necessary for assessment. Without such failure, the notice issued under Section 148 is time-barred and without jurisdiction.

How many judgments cite CIT v. Foramer France?

253 judgments on BharatTax cite CIT v. Foramer France (264 ITR 566), spanning 2010 to 2026.

Which sections of the Income Tax Act does CIT v. Foramer France come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 142(1), Section 139, Section 143(2).

CIT v. Foramer France (264 ITR 566)

Kapil Food and Structure Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 654/HYD/2020[2013-14]Status: DisposedITAT Hyderabad04 Sept 2024AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR

Section 132Section 143(3)Section 147Section 148Section 14ASection 36(1)(iii)

…t facts for assessment, the assessment cannot be reopened beyond 4 years when original assessment has been completed u/s 143(3) of the Act. This principle has been supported by the decision of Hon'ble Supreme Court in the case of CIT Vs. Foramer France (2003) 264 ITR 566 (SC). Therefore, in our considered opinion, reopening of the assessment under Section 147 of the Act on the basis of the reasons recorded by the Assessing Officer, which is available in the assessment order, is a clear case of non-application of mind by the Assessing Officer, before initiating the proceedings under Section 147 of the Act. Therefo…

Kapil Property Developers Limited, Hanumakonda vs. Dy Commissioner of Income Tax, Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 652/HYD/2020[2013-14]Status: DisposedITAT Hyderabad04 Sept 2024AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR

Section 132Section 143(3)Section 147Section 148Section 14ASection 36(1)(iii)

…t facts for assessment, the assessment cannot be reopened beyond 4 years when original assessment has been completed u/s 143(3) of the Act. This principle has been supported by the decision of Hon'ble Supreme Court in the case of CIT Vs. Foramer France (2003) 264 ITR 566 (SC). Therefore, in our considered opinion, reopening of the assessment under Section 147 of the Act on the basis of the reasons recorded by the Assessing Officer, which is available in the assessment order, is a clear case of non-application of mind by the Assessing Officer, before initiating the proceedings under Section 147 of the Act. Therefo…

Cheyur Ramakrishnan, Chennai vs. ITO, Business Ward - 2(3), Chennai

In the result, the appeal of the assessee in ITA No

ITA 334/CHNY/2024[2007-08]Status: DisposedITAT Chennai27 Aug 2024AY 2007-08

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.334/Chny/2024. (िनधा"रणवष" / Assessment Year: 2007-2008) Cheyur Ramakrishnan Rajkumar, Vs. The Income Tax Officer, No.7/4, Meenakshi P.S Business Ward Ii(3) Sivasamy Road, Chennai. Mylapore, Chennai 600 004. [Pan: Accpr 4434P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. R. Subramanian, C.A., ""यथ" क" ओर से /Respondent By : Shri. Arv Srinivasan, Irs, Addl.Cit. सुनवाई क" तार"ख/Date Of Hearing : 19.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 27.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. R. Subramanian, C.AFor Respondent: Shri. ARV Srinivasan, IRS, Addl.CIT

Section 143(1)Section 143(3)Section 147Section 148Section 151Section 2(14)Section 54B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.334/Chny/2024. (िनधा"रणवष" / Assessment Year: 2007-2008) Cheyur Ramakrishnan Rajkumar, Vs. The Income Tax Officer, No.7/4, Meenakshi P.S Business Ward II(3) Sivasamy Road, Chennai. Mylapore, Chennai 600 004. [PAN: ACCPR 4434P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. R. Subramanian, C.A., ""यथ" क"…

Deputy Commissioner of Income Tax, Aurangabad vs. Vista Nirman Pvt. Ltd., Mumbai

ITA 1340/PUN/2023[2011-12]Status: DisposedITAT Pune05 Aug 2024AY 2011-12

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2011-12

For Appellant: Shri Jaiprakash BairagraFor Respondent: Shri Ajay Kumar Keshari

Section 132Section 133(6)Section 133ASection 142(1)Section 143(3)Section 147Section 148Section 151(1)

…for the assessment of that assessment year and notice was clearly beyond the period of four years, re-assessment was barred by limitation. 18 CO No.21/PUN/2024 21. Referring to the decision of the Hon'ble Supreme Court in the case of CIT vs. Foramer France, 264 ITR 566 (SC), copy of which is placed at pages 96 and 97 of the paper book, he submitted that the Hon'ble Supreme Court has upheld the decision of Hon’ble Bombay High Court where it had been held that when there was no failure on the part of the petitioner to make return or to disclose fully and truly all material facts necessary for the assessment, prov…

Hero Motocorp Ltd (As Successor of Hero Investment P.Ltd), New Delhi vs. DCIT, Circle 11(1), New Delhi

The appeal is allowed

ITA 1053/DEL/2023[2011-12]Status: DisposedITAT Delhi24 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu & Shri Anubhav Sharmaassessment Year: 2011-12

Section 143(3)

…al facts and it was only a question of drawing an inference from these facts, reopening of assessment beyond the four years period is invalid. Reliance in this regard can be placed on following judgments, as cited by Ld. Sr. Counsel. 1. CIT v. Foramer France: 264 ITR 566 (SC) 2. Purolator India Ltd: 343 ITR 155 (Del.) 3. CIT v. Motor & General Finance: 184 Taxman 465 (Del.) 4. Titanor Components Ltd. v. ACIT: 343 ITR 183 (Bom.) 5. D.T. & T.D.C. Ltd. vs. ACIT: 232 CTR 260 (Del.) 6. Haryana Acrylic Manufacturing Company: 308 ITR 38 (Del.) 7. German Remedies Ltd. v. DCIT: 287 ITR 494 (Bom.) 8. Hindustan Lever Ltd. v…

Assistant Commissioner of Income Tax, Circle-1, Tirunelveli vs. Ms.Aarthi Scans, Kovilpatti

In the result, the appeal filed by the Revenue is dismissed

ITA 75/CHNY/2024[2012-13]Status: DisposedITAT Chennai30 May 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri P. Sajit Kumar, JCITFor Respondent: Shri Vijay Kumar, CA

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

…he failure on the part of the assessee to file fully and truly all material facts necessary for its assessment. Once this is a fact, this issue is fully covered by the decision of Hon’ble Supreme Court in the case of CIT vs. Foramer France, reported in (2003) 264 ITR 566, wherein the Hon’ble Supreme Court has affirmed the decision of Hon’ble Allahabad High Court in the case of Foramer France vs. CIT, reported in (2001) 247 ITR 436 by observing as under:- 14. Having heard learned counsel for the parties, we are of the view that these petitions deserve to be allowed. 15. It may be mentioned that a new Section subst…

M/S Avm Charities, Chennai vs. ITO, Exemption Ward, Chennai

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1638/CHNY/2023[2018-19]Status: DisposedITAT Chennai27 Mar 2024AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT

Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…ing of assessment after four years from the end of the relevant assessment years is bad in law and liable to be quashed. This legal preposition is supported by the decision of the Hon’ble Supreme Court in the case of CIT v. Foramer France reported in [2003] 264 ITR 566 (SC), wherein the Hon’ble Supreme Court has held as under: Section 148, read with sections 147 and 153, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment years 1988-89 to 1990-91 - Petitioner-foreign company was engaged in business of oil exploration and providing expertise and assistance in said field -…

M/S Avm Charities, Chennai vs. ITO, Exemption Ward, Chennai

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1637/CHNY/2023[2017-18]Status: DisposedITAT Chennai27 Mar 2024AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT

Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…ing of assessment after four years from the end of the relevant assessment years is bad in law and liable to be quashed. This legal preposition is supported by the decision of the Hon’ble Supreme Court in the case of CIT v. Foramer France reported in [2003] 264 ITR 566 (SC), wherein the Hon’ble Supreme Court has held as under: Section 148, read with sections 147 and 153, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment years 1988-89 to 1990-91 - Petitioner-foreign company was engaged in business of oil exploration and providing expertise and assistance in said field -…

Avm Charities, Chennai vs. ITO, Exemptions Ward, Chennai

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1636/CHNY/2023[2016-17]Status: DisposedITAT Chennai27 Mar 2024AY 2016-17

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT

Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…ing of assessment after four years from the end of the relevant assessment years is bad in law and liable to be quashed. This legal preposition is supported by the decision of the Hon’ble Supreme Court in the case of CIT v. Foramer France reported in [2003] 264 ITR 566 (SC), wherein the Hon’ble Supreme Court has held as under: Section 148, read with sections 147 and 153, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment years 1988-89 to 1990-91 - Petitioner-foreign company was engaged in business of oil exploration and providing expertise and assistance in said field -…

M/S Avm Charities, Chennai vs. ITO, Exemptions Ward-1, Chennai

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1635/CHNY/2023[2015-16]Status: DisposedITAT Chennai27 Mar 2024AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT

Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…ing of assessment after four years from the end of the relevant assessment years is bad in law and liable to be quashed. This legal preposition is supported by the decision of the Hon’ble Supreme Court in the case of CIT v. Foramer France reported in [2003] 264 ITR 566 (SC), wherein the Hon’ble Supreme Court has held as under: Section 148, read with sections 147 and 153, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment years 1988-89 to 1990-91 - Petitioner-foreign company was engaged in business of oil exploration and providing expertise and assistance in said field -…

M/S Avm Charities, Chennai vs. ITO, Exemptions Ward-1, Chennai

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1634/CHNY/2023[2014-15]Status: DisposedITAT Chennai27 Mar 2024AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT

Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…ing of assessment after four years from the end of the relevant assessment years is bad in law and liable to be quashed. This legal preposition is supported by the decision of the Hon’ble Supreme Court in the case of CIT v. Foramer France reported in [2003] 264 ITR 566 (SC), wherein the Hon’ble Supreme Court has held as under: Section 148, read with sections 147 and 153, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment years 1988-89 to 1990-91 - Petitioner-foreign company was engaged in business of oil exploration and providing expertise and assistance in said field -…

Avm Charities, Chennai vs. ITO, Exemption Ward, Chennai

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1633/CHNY/2023[2013-14]Status: DisposedITAT Chennai27 Mar 2024AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT

Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…ing of assessment after four years from the end of the relevant assessment years is bad in law and liable to be quashed. This legal preposition is supported by the decision of the Hon’ble Supreme Court in the case of CIT v. Foramer France reported in [2003] 264 ITR 566 (SC), wherein the Hon’ble Supreme Court has held as under: Section 148, read with sections 147 and 153, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment years 1988-89 to 1990-91 - Petitioner-foreign company was engaged in business of oil exploration and providing expertise and assistance in said field -…

M/S. A V M Charities, Chennai vs. ITO, Exemptions Ward-1, Chennai

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

ITA 1632/CHNY/2023[2012-13]Status: DisposedITAT Chennai27 Mar 2024AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT

Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

…ing of assessment after four years from the end of the relevant assessment years is bad in law and liable to be quashed. This legal preposition is supported by the decision of the Hon’ble Supreme Court in the case of CIT v. Foramer France reported in [2003] 264 ITR 566 (SC), wherein the Hon’ble Supreme Court has held as under: Section 148, read with sections 147 and 153, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment years 1988-89 to 1990-91 - Petitioner-foreign company was engaged in business of oil exploration and providing expertise and assistance in said field -…

Star Plastics, Chennai vs. DCIT, Chennaui

In the result, the appeal filed by the assessee is allowed

ITA 707/CHNY/2023[2011-12]Status: DisposedITAT Chennai22 Mar 2024AY 2011-12

Bench: SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Ms.N.V. Lakshmi, AdvocateFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT

Section 143(3)Section 147Section 148

…e already adjudicated this issue and Co-ordinate Bench of Chennai Tribunal in the case of Crown Real Estate Pvt. Ltd., in ITA No.353/CHNY/2023, wherein the Tribunal relying on the decision of Hon’ble Supreme Court in the case of CIT vs. Foramer France, (2003) 264 ITR 566 has considered the issue as under:- 7. We have heard rival contentions and gone through the facts and circumstances of the case. Admittedly, the AO during the course of assessment proceedings was aware about the share application money received by assessee because the audited accounts were available before him during the course of original assess…

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

In the result, the appeals filed by the Revenue in ITA Nos

ITA 209/CHNY/2020[2010-11]Status: DisposedITAT Chennai23 Feb 2024AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate

Section 139Section 139(5)Section 143(3)

…, the ld.counsel for the assessee relied on the Co-ordinate Bench decision in the case of Crown Real Estate Pvt. Ltd., in ITA No.353/CHNY/2023, wherein the Tribunal relying on the decision of Hon’ble Supreme Court in the case of CIT vs. Foramer France, (2003) 264 ITR 566 has considered the issue as under:- 7. We have heard rival contentions and gone through the facts and circumstances of the case. Admittedly, the AO during the course of assessment proceedings was aware about the share application money received by assessee because the audited accounts were available before him during the course of original assess…

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

In the result, the appeals filed by the Revenue in ITA Nos

ITA 208/CHNY/2020[2009-10]Status: DisposedITAT Chennai23 Feb 2024AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate

Section 139Section 139(5)Section 143(3)

…, the ld.counsel for the assessee relied on the Co-ordinate Bench decision in the case of Crown Real Estate Pvt. Ltd., in ITA No.353/CHNY/2023, wherein the Tribunal relying on the decision of Hon’ble Supreme Court in the case of CIT vs. Foramer France, (2003) 264 ITR 566 has considered the issue as under:- 7. We have heard rival contentions and gone through the facts and circumstances of the case. Admittedly, the AO during the course of assessment proceedings was aware about the share application money received by assessee because the audited accounts were available before him during the course of original assess…

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

In the result, the appeals filed by the Revenue in ITA Nos

ITA 207/CHNY/2020[2008-09]Status: DisposedITAT Chennai23 Feb 2024AY 2008-09

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate

Section 139Section 139(5)Section 143(3)

…, the ld.counsel for the assessee relied on the Co-ordinate Bench decision in the case of Crown Real Estate Pvt. Ltd., in ITA No.353/CHNY/2023, wherein the Tribunal relying on the decision of Hon’ble Supreme Court in the case of CIT vs. Foramer France, (2003) 264 ITR 566 has considered the issue as under:- 7. We have heard rival contentions and gone through the facts and circumstances of the case. Admittedly, the AO during the course of assessment proceedings was aware about the share application money received by assessee because the audited accounts were available before him during the course of original assess…

DCIT Central Circle-3(1), Chennai vs. Santha Build Tech Inida Private Limited, Ekkatuthangal

In the result, the appeal filed by the Revenue is dismissed

ITA 573/CHNY/2023[2013-14]Status: DisposedITAT Chennai08 Nov 2023AY 2013-14

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri AR.V. Sreenivasan, Addl.CITFor Respondent: None

Section 143(3)Section 147Section 148Section 194A

…reopening of assessment u/s.147 r.w.s. 148 of the Act, we find no infirmity in the order of CIT(A) quashing the reopening. We also noted that this issue is squarely covered by the decision of Hon’ble Supreme Court in the case of CIT vs. Foramer France, (2003) 264 ITR 566, wherein the Supreme Court has affirmed the decision of Hon’ble Allahabad High Court in the case of Foramer France vs. CIT, (2001) 247 ITR 436 by observing as under:- 14. Having heard learned counsel for the parties, we are of the view that these petitions deserve to be allowed. 15. It may be mentioned that a new Section substituted Section 147 o…

Assistant Commissioner of Income Tax, Circle-1, Cuddallore vs. M/S Villupuram District Central Cooperative Bank Ltd., Villupuram

In the result, the appeal filed by the Revenue in ITA

ITA 981/CHNY/2020[2008-09]Status: DisposedITAT Chennai18 Oct 2023AY 2008-09

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT

Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…the part of the assessee to disclose fully and truly all material facts necessary for its assessment for the relevant assessment year. We notice that this issue is covered by the decision of Hon’ble Supreme Court in the case of CIT vs. Foramer France, (2003) 264 ITR 566, wherein the Supreme Court has affirmed the decision of Hon’ble Allahabad High Court in the case of Foramer France vs. CIT, (2001) 247 ITR 436 by observing as under:- 14. Having heard learned counsel for the parties, we are of the view that these petitions deserve to be allowed. 15. It may be mentioned that a new Section substituted Section 147…

The Villupuram District Central Cooperative Bank Ltd., Villupuram vs. ACIT, Circle-I, Cuddalore

In the result, the appeal filed by the Revenue in ITA

ITA 858/CHNY/2020[2009-10]Status: DisposedITAT Chennai18 Oct 2023AY 2009-10

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT

Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…the part of the assessee to disclose fully and truly all material facts necessary for its assessment for the relevant assessment year. We notice that this issue is covered by the decision of Hon’ble Supreme Court in the case of CIT vs. Foramer France, (2003) 264 ITR 566, wherein the Supreme Court has affirmed the decision of Hon’ble Allahabad High Court in the case of Foramer France vs. CIT, (2001) 247 ITR 436 by observing as under:- 14. Having heard learned counsel for the parties, we are of the view that these petitions deserve to be allowed. 15. It may be mentioned that a new Section substituted Section 147…

CIT v. Foramer France

What is CIT v. Foramer France authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Foramer France

Kapil Food and Structure Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

Kapil Property Developers Limited, Hanumakonda vs. Dy Commissioner of Income Tax, Hyderabad

Cheyur Ramakrishnan, Chennai vs. ITO, Business Ward - 2(3), Chennai

Deputy Commissioner of Income Tax, Aurangabad vs. Vista Nirman Pvt. Ltd., Mumbai

Hero Motocorp Ltd (As Successor of Hero Investment P.Ltd), New Delhi vs. DCIT, Circle 11(1), New Delhi

Assistant Commissioner of Income Tax, Circle-1, Tirunelveli vs. Ms.Aarthi Scans, Kovilpatti

M/S Avm Charities, Chennai vs. ITO, Exemption Ward, Chennai

M/S Avm Charities, Chennai vs. ITO, Exemption Ward, Chennai

Avm Charities, Chennai vs. ITO, Exemptions Ward, Chennai

M/S Avm Charities, Chennai vs. ITO, Exemptions Ward-1, Chennai

M/S Avm Charities, Chennai vs. ITO, Exemptions Ward-1, Chennai

Avm Charities, Chennai vs. ITO, Exemption Ward, Chennai

M/S. A V M Charities, Chennai vs. ITO, Exemptions Ward-1, Chennai

Star Plastics, Chennai vs. DCIT, Chennaui

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

DCIT Central Circle-3(1), Chennai vs. Santha Build Tech Inida Private Limited, Ekkatuthangal

Assistant Commissioner of Income Tax, Circle-1, Cuddallore vs. M/S Villupuram District Central Cooperative Bank Ltd., Villupuram

The Villupuram District Central Cooperative Bank Ltd., Villupuram vs. ACIT, Circle-I, Cuddalore