Honda Siel Power Products Ltd. v. Dy. CIT

197 Taxmann 415High Court2011#4630 most cited

What is Honda Siel Power Products Ltd. v. Dy. CIT authority for?

Disclosure of material facts during assessment proceedings includes details beyond the return, such as explanations and additional information furnished. A taxpayer must demonstrate full and true disclosure to prevent reassessment.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Honda Siel Power Products Ltd · section 147 · true and full disclosure · material particular · explanations and details · omission or failure · reassessment proceedings · first proviso to section 147

Also reported as

10 Taxmann.com 2

Sections most often in play

Section 147Section 148Section 143(3)Section 142(1)Section 115JBSection 143(1)Section 151Section 68

Issues it is cited on

section 108section 147(a)section 147(b)true and full disclosurefresh tangible materialfull and true disclosurewithin four yearsfirst proviso to section 147mere change of opinionsection 34(1)sanctioning authorityapproval under section 151

Judgments citing Honda Siel Power Products Ltd. v. Dy. CIT

Sterling Jewels Pvt. Ltd., Mumbai vs. ACIT 5(3)(2), Mumbai

In the result, appeal filed by the assessee for AY 2009-10 is dismissed

ITA 6154/MUM/2016[2009-10]Status: DisposedITAT Mumbai03 Oct 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ram Lal Negiita No.6154, 6155, 6156, 6157 & 6158/Mum/2016 (Assessment Years: 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14) Sterling Jewels Pvt.Ltd. Vs. Acit-5(3)(2) 208, A-Z Industrial Estate 460, Aaykar Bhawan Ganpatrao Kadam Marg M.K.Road, Churchgate Lower Parel (W) Mumbai-400 020 Mumbai-400 013 Pan/Gir No.Aajcs3316D (Appellant) .. (Respondent)

Section 143(1)Section 143(3)Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA No.6154, 6155, 6156, 6157 & 6158/Mum/2016 (Assessment Years: 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14) Sterling Jewels Pvt.Ltd. Vs. ACIT-5(3)(2) 208, A-Z Industrial Estate 460, Aaykar Bhawan Ganpatrao Kadam Marg M.K.Road, Churchgate Lower Parel (W) Mumbai-400 020 Mumbai-400 013 PAN/GIR No.AAJCS3316D (Appellant) .. (Respondent) Assessee by K.A.Vaidyalingan Revenue by V.Vinod Kumar Date of Hearing 03/10/2019 Date of Pronouncement 03/10/2019 आदेश / O R D E R आदेश आ…

The Gita Education Society, Delhi vs. ITO, Exemption Ward, Ghaziabad

In the result, assessee’s appeal is allowed

ITA 7441/DEL/2018[2010-11]Status: DisposedITAT Delhi22 May 2019AY 2010-11

Bench: Hon’Ble Shri G. D. Agrawal & Hon’Ble Smt. Suchitra Kamblethe Gita Education Vs Income Tax Officer, Exemption Society, C/O Kapil Goel Ward, Ghaziabad Adv F-26/124 Sector 7 Rohini, Delhi-110085 Pan-Aaaat9753G (Appellant) (Respondent)

Section 12ASection 143(3)Section 147Section 148Section 35

…DELHI BENCH: ‘G’ NEW DELHI BEFORE HON’BLE SHRI G. D. AGRAWAL, PRESIDENT AND HON’BLE SMT. SUCHITRA KAMBLE, JUDICIAL MEMBER The Gita Education Vs Income Tax Officer, Exemption Society, C/o Kapil Goel Ward, Ghaziabad Adv F-26/124 Sector 7 Rohini, Delhi-110085 PAN-AAAAT9753G (APPELLANT) (RESPONDENT) Appellant by Sh. Kapil Goel, CA Respondent by Sh. S.S. Rana, CIT DR Date of Hearing 07.05.2019 Date of Pronouncement 22.05.2019 ORDER PER G.D. AGRAWAL, V.P. This is an appeal filed by the assessee against the order dated 28.09.2018 passed by the CIT(A, Ghaziabad. In this appeal filed by the assessee, Ground No. 1…

Assistant Commissioner of Income Tax 23(1), Mumbai vs. Calvin Properties, Mumbai

ITA 6561/MUM/2017[2011-12]Status: DisposedITAT Mumbai03 Apr 2019AY 2011-12

Bench: Hon’Ble Sh. Sandeep Gosain, Jm & Hon’Ble Sh. N. K. Pradhan, Am आयकरअपीलसं./ I.T.A. No. 6561, 6562 & 6564/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2011-12, 2012-13 & 2013-14)

For Appellant: Shri Abi Rama KarthikeyanFor Respondent: Shri Rajiv Khandelwal, AR
Section 143(1)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE HON’BLE SH. SANDEEP GOSAIN, JM & HON’BLE SH. N. K. PRADHAN, AM आयकरअपीलसं./ I.T.A. No. 6561, 6562 & 6564/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2011-12, 2012-13 & 2013-14) M/s Calvin Properties, ACIT Cir 23(1) R. No. 113, 1st floor, 14, Gitanjali, Plot No. 234, बिधम/ Patkarwadi, S. V. Road, Matru Mandit, Tardeo Vs. Bandra (west), Road, Mumbai-400 007 Mumbai-400 050 स्थायीलेखासं./जीआइआरसं./ PAN No. AAGFC2218L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Abi Rama Karthikeyan, DR by प्रत्यथीकीओरसे/Respondentby : Shri…

Sunil Agarwal, Haridwar vs. ITO, Ward- 1(3)(3), Haridwar

In the result, the Appeal filed by the Assessee stands allowed

ITA 988/DEL/2018[2008-09]Status: DisposedITAT Delhi24 May 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri N.K. Billaiyaassessment Year : 2008-09 Sunil Agarwal, Vs. Ito, Ward 1(3)(3), Haridwar Laxmi Niwas, Near Post Office, Kankhal, Haridwar Uttarakhand (Pan: Aanpa0687L) (Appellant) (Respondent)

For Appellant: Sh. Gautam Jain, Adv. & Sh. Piyush KrFor Respondent: Sh. K. Tiwari, Sr. DR
Section 132Section 147Section 148Section 292CSection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year : 2008-09 SUNIL AGARWAL, Vs. ITO, WARD 1(3)(3), HARIDWAR LAXMI NIWAS, NEAR POST OFFICE, KANKHAL, HARIDWAR UTTARAKHAND (PAN: AANPA0687L) (Appellant) (Respondent) Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kr. Kamal, Adv. Department by : Sh. K. Tiwari, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A), Hladwani on 16.11.2017 in relation to the assessment year 2008-09 on…

Chennai Petroleum Corpn. Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal of the assessee is partly allowed

ITA 720/CHNY/2015[2008-09]Status: DisposedITAT Chennai26 Feb 2016AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. M.N. Maurya, IRS, CIT
Section 143Section 143(2)Section 143(3)Section 148Section 619(3)(b)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.720/Mds/2015 "नधा"रण वष" /Assessment year : 2008-2009. M/s. Chennai Petroleum Vs. The Deputy Commissioner of Corporation Ltd, Income Tax, 536, Anna Salai, LTU Teynampet, Chennai 600101. Chennai 600 018 [PAN AAACM 4392C ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Res…