What is CIT v. St. Francis Clay Décor Tiles authority for?

In a search assessment under Section 153A, the Assessing Officer has the power to assess or reassess the income of an assessee for the six assessment years immediately preceding the search. This power extends to both previously assessed and unassessed income within this period.

How many judgments cite CIT v. St. Francis Clay Décor Tiles?

134 judgments on BharatTax cite CIT v. St. Francis Clay Décor Tiles (70 Taxmann.com 234), spanning 2017 to 2025.

Which sections of the Income Tax Act does CIT v. St. Francis Clay Décor Tiles come up under?

It is most often cited in judgments turning on Section 132, Section 139, Section 143(3), Section 147, Section 148, Section 149.

CIT v. St. Francis Clay Décor Tiles (70 Taxmann.com 234)

The Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam vs. Atr Warehousing Private Limited, Visakhapatnam

In the result, appeal of the Revenue is dismissed

ITA 102/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR

Section 132Section 143(3)Section 153A

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.100/Viz/2020 ("नधा"रणवष"/ Assessment Year :2014-15) Deputy Commissioner of Income Vs. Shri Anumolu Tirupati Tax, Rayudu (HUF), Central Circle-2, D.No. 11-8-34, Daspalla Hills, Visakhapatnam. Visakhapatnam. PAN: AADHA 7450 H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 26/Viz/2021 (In आयकरअपीलसं./ I.T.A. No.1…

The Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam vs. Anumolu Tirupati Rayudu(HUF), Visakhapatnam

In the result, appeal of the Revenue is dismissed

ITA 100/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR

Section 132Section 143(3)Section 153A

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.100/Viz/2020 ("नधा"रणवष"/ Assessment Year :2014-15) Deputy Commissioner of Income Vs. Shri Anumolu Tirupati Tax, Rayudu (HUF), Central Circle-2, D.No. 11-8-34, Daspalla Hills, Visakhapatnam. Visakhapatnam. PAN: AADHA 7450 H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 26/Viz/2021 (In आयकरअपीलसं./ I.T.A. No.1…