Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT

372 ITR 584High Court2015#14103 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 10AASection 115JBSection 147Section 40A(2)(b)Section 69CSection 151Section 132Section 133A

Issues it is cited on

initial assessment yearfresh tangible materialfull and true disclosurebeyond four yearssection 151(2)section 10aacomputer softwaremere change of opinionsection 144c(1)section 10asection 17borrowed satisfaction

Judgments citing Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT

DCIT CC 4 (4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3606/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…(Bom) Taxmann.com 334) (Bom)  Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC)  Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) (HC)  Nirmal Bang Nirmal Bang Securities (P) Ltd. v. ACIT. (2016) 382 ITR 93 Securities (P) Ltd. v. ACIT. (2016) 382 ITR 93 (Bom.) Pandesara Infrastructure Ltd v. Dy. CIT (2019) 263 (Bom.) Pandesara Infrastructure…

DCIT CC 4 (4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3605/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…(Bom) Taxmann.com 334) (Bom)  Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC)  Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) (HC)  Nirmal Bang Nirmal Bang Securities (P) Ltd. v. ACIT. (2016) 382 ITR 93 Securities (P) Ltd. v. ACIT. (2016) 382 ITR 93 (Bom.) Pandesara Infrastructure Ltd v. Dy. CIT (2019) 263 (Bom.) Pandesara Infrastructure…

DCIT CC 4(4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3603/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…(Bom) Taxmann.com 334) (Bom)  Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC)  Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) (HC)  Nirmal Bang Nirmal Bang Securities (P) Ltd. v. ACIT. (2016) 382 ITR 93 Securities (P) Ltd. v. ACIT. (2016) 382 ITR 93 (Bom.) Pandesara Infrastructure Ltd v. Dy. CIT (2019) 263 (Bom.) Pandesara Infrastructure…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle-4(4), Mumbai

ITA 3491/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…Taxmann.com 185)(Bom) • German Remdeis Ltd vs. DCIT (2006) 287 ITR 494 (Bom) • Citius Tech Healthcare Tech. P Ltd. Vs DCIT (155 Taxmann.com 334) (Bom) • Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) • Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) (HC) • Nirmal Bang Securities (P) Ltd. v. ACIT. (2016) 382 ITR 93 (Bom.) Pandesara Infrastructure Ltd v. Dy. CIT (2019) 263 Taxmann 366 (Guj.) (HC) 9.2 On the contrary, the Ld. Departmental Representative (DR) referred to the survey proceedings and the information obtained therein and submitted that the basis of the reasons recorded is the…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax-Central Circle 4(4), Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3474/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…(Bom) Taxmann.com 334) (Bom)  Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC)  Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) (HC)  Nirmal Bang Nirmal Bang Securities (P) Ltd. v. ACIT. (2016) 382 ITR 93 Securities (P) Ltd. v. ACIT. (2016) 382 ITR 93 (Bom.) Pandesara Infrastructure Ltd v. Dy. CIT (2019) 263 (Bom.) Pandesara Infrastructure…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax- Central Circle 4(4), Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3470/MUM/2023[2021-22]Status: DisposedITAT Mumbai24 Jul 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…(Bom) Taxmann.com 334) (Bom)  Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC)  Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) Gujarat Eco Textile Park Ltd. v.ACIT (2015) 372 ITR 584 (Guj.) (HC)  Nirmal Bang Nirmal Bang Securities (P) Ltd. v. ACIT. (2016) 382 ITR 93 Securities (P) Ltd. v. ACIT. (2016) 382 ITR 93 (Bom.) Pandesara Infrastructure Ltd v. Dy. CIT (2019) 263 (Bom.) Pandesara Infrastructure…

Lupin Ltd, Mumbai vs. Asst CIT Ltu, Mumbai

The appeal of the assessee is allowed

ITA 825/MUM/2012[2003-04]Status: DisposedITAT Mumbai13 Jul 2016AY 2003-04

Bench: Shri R.C. Sharma & Shri Sandeep Gosain: (A.Y : 2003-04) M/S. Lupin Limited Vs. Acit Ltu, 159, C.S.T Road, Kalina, Mumbai. Santa Cruz (East), Mumbai 400 098. Pan : Aaacl1069K (Appellant) (Respondent)

For Appellant: Shri Rajan Vora &For Respondent: Shri Manoj Kumar
Section 115JSection 127Section 139Section 143(3)Section 147Section 148Section 154Section 35Section 80Section 80I

…. Lupin Limited ii) Tupperware India Pvt. Ltd., ITA 415 of 2015 (Del. HC) dated 10th August 2015 iii) Asian Paints Ltd., (2008) 296 ITR 90 (Bom HC) iv) Multiplex Trading & Industrial Co. Ltd., (2015) 94 CCH 30 (Del HC) v) Gujarat Eco Textile Park Ltd., (2015) 372 ITR 584 (Guj HC) vi) Samcor Glass Limited, ITA 768 and 769/Del/2015 (Delhi HC) dated 12th October 2015 5. The Ld. AR further argued that reopening is bad in law on mere change of opinion and, in the present case, no tangible material was available, therefore, in the absence of any new tangible material reopening is bad in law. In this respect, the Ld. A…

Foam Ltd. v. Dy. CIT (2016) 380 ITR 493 (Guj.) (HC) Tirupati Foam Ltd. v. Dy. CIT (372 ITR 584) — Cited in 7 Judgments | BharatTax