CIT v. Foramer France

264 ITR 566Supreme Court of India2003#335 most cited

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.

253

judgments rely on this decision, according to BharatTax’s citation analysis of 368,155 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. Foramer France · 264 ITR 566 · Section 147 · Section 148 · reassessment beyond four years · failure to disclose material facts · full and true disclosure · time-barred notice · invalid reopening · mere change of opinion · tangible material · live link

Also reported as

129 Taxmann 72

Sections most often in play

Section 143(3)Section 147Section 148Section 142(1)Section 139Section 143(2)Section 133ASection 143(1)

Issues it is cited on

section 147(1)fresh tangible materialmaterial facts necessary for assessmentfirst proviso to section 147beyond four yearskelvinatormere change of opinionfull and true disclosurelive linkchange of opiniontangible materialshort term capital gains

Judgments citing CIT v. Foramer France

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

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

ITA 857/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. DCIT, Villupuram Circle, Villupruam

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

ITA 856/CHNY/2020[202-13]Status: DisposedITAT Chennai18 Oct 2023

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. DCIT, Villupuram Circle, Villupuram

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

ITA 855/CHNY/2020[2011-12]Status: DisposedITAT Chennai18 Oct 2023AY 2011-12

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 Coopertative Bank Ltd., Villupuram vs. DCIT, Villupuram Circle, Villupuram

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

ITA 854/CHNY/2020[2010-11]Status: DisposedITAT Chennai18 Oct 2023AY 2010-11

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 Cuddalore District Central Co-Op Bank Ltd., Cuddalore vs. DCIT Cuddalore Circle, Cuddalore

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

ITA 2645/CHNY/2019[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

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…

Suresh Productions, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-14(1), Hyderabad

In the result, the appeal filed by the Revenue as well as all the appeals and C

ITA 2105/HYD/2018[2014-15]Status: DisposedITAT Hyderabad11 Oct 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Shakeer Ahmed, DR
Section 143(3)Section 148

…1429 and CO 78 of 2014 and ITAs 2102 to 2105 of 2018 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Appellant Respondent A.Y 1429/Hyd/2014 ACIT Circle M/s. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad CO 78/Hyd/2014 M/s. Suresh ACIT Circle 13(1) 2003-04 (ITA Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -do- Addl.CIT, Range 13(old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -do- Dy.CIT, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2…

Suresh Productions, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-14(1), Hyderabad

In the result, the appeal filed by the Revenue as well as all the appeals and C

ITA 2104/HYD/2018[2013-14]Status: DisposedITAT Hyderabad11 Oct 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Shakeer Ahmed, DR
Section 143(3)Section 148

…1429 and CO 78 of 2014 and ITAs 2102 to 2105 of 2018 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Appellant Respondent A.Y 1429/Hyd/2014 ACIT Circle M/s. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad CO 78/Hyd/2014 M/s. Suresh ACIT Circle 13(1) 2003-04 (ITA Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -do- Addl.CIT, Range 13(old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -do- Dy.CIT, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2…

Suresh Productions, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(1), Hyderabad

In the result, the appeal filed by the Revenue as well as all the appeals and C

ITA 2103/HYD/2018[2012-13]Status: DisposedITAT Hyderabad11 Oct 2023AY 2012-13

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Shakeer Ahmed, DR
Section 143(3)Section 148

…1429 and CO 78 of 2014 and ITAs 2102 to 2105 of 2018 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Appellant Respondent A.Y 1429/Hyd/2014 ACIT Circle M/s. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad CO 78/Hyd/2014 M/s. Suresh ACIT Circle 13(1) 2003-04 (ITA Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -do- Addl.CIT, Range 13(old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -do- Dy.CIT, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2…

Suresh Productions, Hyderabad vs. Addl. Commissioner of Income Tax, Range-13(Old), Range-14(Present), Hyderabad

In the result, the appeal filed by the Revenue as well as all the appeals and C

ITA 2102/HYD/2018[2010-11]Status: DisposedITAT Hyderabad11 Oct 2023AY 2010-11

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Shakeer Ahmed, DR
Section 143(3)Section 148

…1429 and CO 78 of 2014 and ITAs 2102 to 2105 of 2018 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Appellant Respondent A.Y 1429/Hyd/2014 ACIT Circle M/s. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad CO 78/Hyd/2014 M/s. Suresh ACIT Circle 13(1) 2003-04 (ITA Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -do- Addl.CIT, Range 13(old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -do- Dy.CIT, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2…

ACIT, Circle-13(1), Hyderabad vs. M/S Suresh Productions, Hyderabad

In the result, the appeal filed by the Revenue as well as all the appeals and C

ITA 1429/HYD/2014[2003-04]Status: DisposedITAT Hyderabad11 Oct 2023AY 2003-04

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Shakeer Ahmed, DR
Section 143(3)Section 148

…1429 and CO 78 of 2014 and ITAs 2102 to 2105 of 2018 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Appellant Respondent A.Y 1429/Hyd/2014 ACIT Circle M/s. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad CO 78/Hyd/2014 M/s. Suresh ACIT Circle 13(1) 2003-04 (ITA Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -do- Addl.CIT, Range 13(old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -do- Dy.CIT, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2…

M/S Crown Real Estate Pvt Ltd., Chennai vs. ITO, Corporate Ward-1(3), Nungambakkam, Chennai

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

ITA 353/CHNY/2023[2013-14]Status: DisposedITAT Chennai14 Jul 2023AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 139(1)Section 139(5)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 68

…he relevant assessment year, as in the present case the facts are exactly identical. The ld.counsel for the assessee also relied on certain judicial decisions and particularly the case law of Hon’ble Supreme Court in the case of CIT vs. Foramer France, (2003) 264 ITR 566. 6. On the other hand, the ld.Senior DR heavily relied on the reasons recorded, reassessment order and the order of the CIT(A). Alternatively he made submissions, matter can be referred back to the file of the CIT(A) for adjudication of jurisdictional issue because he has not gone into the facts of the case and there is no adjudication by him on…

DCIT, CC-2(1), Chennai vs. M/S.Equitas Holdings Pvt. Ltd, Chennai

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

ITA 867/CHNY/2020[2011-12]Status: DisposedITAT Chennai16 Jun 2023AY 2011-12

Bench: Shri Mahavir Singhand Shri Manjunatha.G

For Appellant: Shri S. Senthil Kumaran, CITFor Respondent: Shri T. Banusekar, CA
Section 143(2)Section 143(3)Section 147Section 148

…is no tangible material came to his notice after completion of assessment. The ld.AR argued that the assessee’s case is fully covered by the proviso and for this, he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Foramer France, (2003) 264 ITR 566. 8. We have heard rival contentions and gone through facts and circumstances of the case. We noted that the relevant assessment year involved is assessment year 2010-11 and originally assessment was completed by the AO u/s.143(3) of the Act vide order dated 21.12.2012, wherein the assessee has filed complete details in regard to scrutinization of…

DCIT, Chennai vs. M/S Eqitasholfings Private Limited, Chennai

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

ITA 866/CHNY/2020[2010-11]Status: DisposedITAT Chennai16 Jun 2023AY 2010-11

Bench: Shri Mahavir Singhand Shri Manjunatha.G

For Appellant: Shri S. Senthil Kumaran, CITFor Respondent: Shri T. Banusekar, CA
Section 143(2)Section 143(3)Section 147Section 148

…is no tangible material came to his notice after completion of assessment. The ld.AR argued that the assessee’s case is fully covered by the proviso and for this, he relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Foramer France, (2003) 264 ITR 566. 8. We have heard rival contentions and gone through facts and circumstances of the case. We noted that the relevant assessment year involved is assessment year 2010-11 and originally assessment was completed by the AO u/s.143(3) of the Act vide order dated 21.12.2012, wherein the assessee has filed complete details in regard to scrutinization of…

Sundaram Fasteners Limited, Chennai vs. DCIT, Chennai

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

ITA 74/CHNY/2018[2007-08]Status: DisposedITAT Chennai16 Jun 2023AY 2007-08

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri G. Johnson, Addl.CIT
Section 143(2)Section 143(3)Section 147Section 148Section 195Section 40Section 43Section 43B

…completed originally u/s.143(3) of the Act and admittedly the reopening is beyond 4 years, we are of the view that re-opening is bad in law. This view of ours is supported 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…

DCIT, Corporate Circle 6(2), Chennai vs. Sundaram Fasteners Ltd, Chennai

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

ITA 317/CHNY/2018[2007-08]Status: DisposedITAT Chennai16 Jun 2023AY 2007-08

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri G. Johnson, Addl.CIT
Section 143(2)Section 143(3)Section 147Section 148Section 195Section 40Section 43Section 43B

…completed originally u/s.143(3) of the Act and admittedly the reopening is beyond 4 years, we are of the view that re-opening is bad in law. This view of ours is supported 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…

Motorola Solutions India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 2, Gurgaon

In the result, Appeal of the Assessee is partly allowed

ITA 672/DEL/2018[2008-09]Status: DisposedITAT Delhi06 Jun 2023AY 2008-09

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Usi.T.A. No. 672/Del/2018 (A.Y 2008-09)

Section 143(2)Section 143(3)Section 147Section 151Section 234BSection 244ASection 271(1)(c)Section 37(1)Section 43B

…t proceedings are barred by limitation in view of proviso to Section 147 of the Act. 13. The above view of ours has been already settled in the following case laws: • Calcutta Discount Co. Ltd. vs. ITO: [1961] 41 ITR 191 (SC) • CIT v. Foramer France: [2003] 264 ITR 566 (SC) • CIT vs. Motor & General Finance Ltd: [2009] 184 Taxman 465 (Del) • BLB Limited vs. ACIT: [2012] 206 Taxman 37 (Del) • D.T. & T.D.C. Ltd. vs. ACIT: [2010] 232 CTR 260 (Del) • CIT vs. Maruti Suzuki India Ltd: [2013] 215 Taxman 495 (Del) • JSRS Udyog Ltd. v. ITO: [2009] 313 ITR 321 (Del) • Vatika Ltd. vs. ITO: [2012] 357 ITR 170 (Del) 14. Fu…

ACIT Circle-11(2), New Delhi vs. Humboldt Wedag India Private Limited, New Delhi

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 1413/DEL/2020[2006-07]Status: DisposedITAT Delhi29 May 2023AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri T. James Singson, CIT-DR
Section 147Section 148

…d under Section 148 to reopen a completed assessment is clearly void ab initio. We draw support for this proposition from the following decisions: • Foramer vs. CIT (2001) 119 Taxman 61 (Allahabad High Court) {SLP dismissed by Hon’ble Supreme Court in (2003) 264 ITR 566 (Supreme Court) • Tanita Construction Co. Ltd. vs. DCIT (2002) 257 ITR 84 (Calcutta High Court) • Eagle Fashion (P) Ltd. vs. DCIT (2013) 30 taxmann.com 79 (Guj) • CIT vs. Sonitpur Solves Ltd. (2013) ITA No.30 of 2011 (Guwahati) • Himson Textile Engineering Industries (P) Ltd. vs. ACIT (2013) 35 Taxmann.com 528 (Gujarat) • Rambagh Palace Hotels (P…

Humboldt Wedag India Pvt. Ltd., New Delhi vs. ACIT, Circle-11(2), New Delhi

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 1299/DEL/2020[206-07]Status: DisposedITAT Delhi29 May 2023

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri T. James Singson, CIT-DR
Section 147Section 148

…d under Section 148 to reopen a completed assessment is clearly void ab initio. We draw support for this proposition from the following decisions: • Foramer vs. CIT (2001) 119 Taxman 61 (Allahabad High Court) {SLP dismissed by Hon’ble Supreme Court in (2003) 264 ITR 566 (Supreme Court) • Tanita Construction Co. Ltd. vs. DCIT (2002) 257 ITR 84 (Calcutta High Court) • Eagle Fashion (P) Ltd. vs. DCIT (2013) 30 taxmann.com 79 (Guj) • CIT vs. Sonitpur Solves Ltd. (2013) ITA No.30 of 2011 (Guwahati) • Himson Textile Engineering Industries (P) Ltd. vs. ACIT (2013) 35 Taxmann.com 528 (Gujarat) • Rambagh Palace Hotels (P…

Arun Kumar Aggarwal, New Delhi vs. ITO Ward - 35(8), New Delhi

In the result the Appeal of the assessee is partly allowed

ITA 1204/DEL/2020[2012-13]Status: DisposedITAT Delhi18 May 2023AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: V. Rajkuamr, AdvFor Respondent: Shri Kanv Bali, Sr. D. R
Section 133(6)Section 143(3)Section 147Section 148

…1 Arun Kumar Aggarwal Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘A’ NEW DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1204/DEL/2020 (A.Y. 2012-13) Arun Kumar Aggarwal Income Tax Officer Vs. D-14/192, IInd Floor, Ward-35(8) Sescdtor-8, Rohini New Delhi Delhi-110085 PAN: AAJPA6407G ( APPELLANT ) ( RESPONDENT ) Shri K. Sampath, Adv & Sh. Assessee by : V. Rajkuamr, Adv Department by: Shri Kanv Bali, Sr. D. R.; Date of Hearing 03.05.2023 Date of Pronouncement 18.05.2023 ORDER PER YOGESH KUMAR U.S., JM This appeal is filed b…

Ramamirtham Mangaladhevi, Chennai vs. ITO, Chennai

In the result, delving into the merits of the case has been rendered mere academic in nature

ITA 848/CHNY/2022[2012-2013]Status: DisposedITAT Chennai17 May 2023AY 2012-2013

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das

For Appellant: Shri Y. Sridhar (FCA) &For Respondent: Shri D. Hema Bhupal (JCIT) –Ld. DR
Section 143(3)Section 148Section 250Section 37(1)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास, "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ ITA No.848/Chny/2022 (िनधा@रण वष@ / Assessment Year: 2012-13) Ramamirtham Mangaladhevi, ITO बनाम No.19/13, Sarvanayalam, Corporate Ward-5(3), PS Sivasami Salai, Mylapore, Chennai. / Vs. Chennai – 600 004. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADPR-3182-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : S…