Foramer v. CIT

119 Taxmann 61High Court2001#18807 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 142(1)Section 144 Section 151(1)Section 56(2)(vii)(b)

Issues it is cited on

beyond four years reopening of assessment section 151 notice under section 148 reassessment proceedings section 148 section 15 section 147 section 143 prescribed section 14 section 143(3)

Judgments citing Foramer v. CIT

Kuldip Singh, Ranchi vs. DCIT/ACIT, Circle-1, Ranchi

In the result, the appeal of the assessee is allowed

ITA 180/RAN/2025[14-15]Status: DisposedITAT Ranchi10 Feb 2026

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.180/Ran/2025 Assessment Year: 2014-15 Kuldip Singh…………………….……….……...................……….……Appellant The Avenue Vishnupuri Marg, Upper Burdwan Compound, Lalpur, Ranchi- 834001. [Pan: Agjps6921P] Vs. Dcit/Acit, Circle-1, Ranchi…...…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kailash Gautam, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 05, 2026 Date Of Pronouncing The Order : February 10, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 06.03.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member I.T.A. No.180/Ran/2025 Assessment Year: 2014-15 Kuldip Singh…………………….……….……...................……….……Appellant The Avenue Vishnupuri Marg, Upper Burdwan Compound, Lalpur, Ranchi- 834001. [PAN: AGJPS6921P] vs. DCIT/ACIT, Circle-1, Ranchi…...…..….........……........……...…..…..Respondent Appearances by: Shri Devesh Poddar, Adv., appeared on behalf of the appellant. Shri Kailash Gautam, DR, appeared on behalf of the Respondent. Date of concluding the h…

Hiralal Agencies Pvt. Ltd., Ranchi vs. DCIT, Circle-1, Ranchi

Appeal of the assessee is allowed

ITA 288/RAN/2024[2011-12]Status: DisposedITAT Ranchi20 Nov 2025AY 2011-12

Bench: the Ld. CIT(A) where appeal of the assessee was dismissed sustaining the order of the AO.

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI” BENCH, RANCHI (VIRTUAL HEARING AT KOLKATA) SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 288/RAN/2024 Assessment Year : 2011-2012 Hiralal Agencies Pvt. Ltd., 1, Club Road, Main Road, Ranchi - 834001 [PAN: AABCH0292H] ……..…...…………….... Appellant vs. Deputy Commissioner of Income Tax, Circle-1, Ranchi, Central Avenue Building, Main Road, Ranchi - 834001 ................................ Respondent Appearances by: Assessee represented by : Devesh Poddar, AR Department represented by : Md. Shadab Ahmed, Sr. CIT, DR Date of co…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.1299/DEL/2020 Assessment Year 2006-07 Humboldt Wedag India Pvt. Ltd. v. ACIT, A-36, Mehtab House, Mohan Co- Circle-11(2), operative Industrial Area New Delhi. Mathura Road New Delhi TAN/PAN: AAACH7474G (Appellant) (Respondent) I.T.A. No.1413/DEL/2020 Assessment Year 2006-07 ACIT v. Humboldt Wedag India Pvt. Ltd. Circle-11(2) A-36, Mehtab House, Mohan Co- New Delhi operative Industrial Area Mathura Road New Delhi TAN/PAN: AAACH7474G (Appellant) (Resp…

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