How many judgments cite Indian Hume Pipe Co. Ltd. v. Asst. CIT?

61 judgments on BharatTax cite Indian Hume Pipe Co. Ltd. v. Asst. CIT (348 ITR 439), spanning 2016 to 2023.

Indian Hume Pipe Co. Ltd. v. Asst. CIT

348 ITR 439High Court2012#1868 most cited

What is Indian Hume Pipe Co. Ltd. v. Asst. CIT authority for?

A true and full disclosure of material facts under Section 148 requires disclosure that is complete and cannot be concealed within documentary material.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Also referred to as

Indian Hume Pipe Co. Ltd. v. Asst. CIT · section 148 · true and full disclosure · material facts · reassessment

Read the full judgment

Issues it is cited on

section 147(b)section 35dd test of enduring benefit section 72a section 147(a)section 115jaa section 2(31)true and full disclosure section 39 section 54ec first proviso to section 147 resulting company

Judgments citing Indian Hume Pipe Co. Ltd. v. Asst. CIT

Prakash Fatandas Jassuja, Thane vs. ITO WD 3(2), Thane

The appeals of the assessee are partly allowed

ITA 4933/MUM/2015[2005-06]Status: DisposedITAT Mumbai20 Jan 2016AY 2005-06

Bench: Shri Joginder Singh

Section 133ASection 147

…, (2010) 328 ITR 556 (Bom), it was not the case of the assessee that the notice issued was after the expiry of the time limit provided in section 153(2). The reassessment proceedings were held to be valid. 2.13. Indian Hume Pipe Co. Ltd. v. Asst. CIT, (2012) 348 ITR 439 (Bom), both in the computation of taxable long- term capital gains in the original return of income and in the computation that was submitted in response to the query of the Assessing Officer there was a complete silence in regard to the dates on which the amounts were invested, as such there being a failure to disclose fully and truly material f…