How many judgments cite JCIT v. Hero Honda Finlease Ltd.?

41 judgments on BharatTax cite JCIT v. Hero Honda Finlease Ltd. (115 TTJ 752), spanning 2016 to 2026.

Which sections of the Income Tax Act does JCIT v. Hero Honda Finlease Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 153C, Section 132, Section 147, Section 132(4).

JCIT v. Hero Honda Finlease Ltd.

115 TTJ 752High Court2008#2838 most cited

What is JCIT v. Hero Honda Finlease Ltd. authority for?

An assessee is allowed to make a claim during assessment proceedings even if it was not made in the original return of income, provided it is pointed out by the Assessing Officer. This is supported by the Tribunal's decision in JCIT vs. Hero Honda Finlease Ltd.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

JCIT v. Hero Honda Finlease Ltd. · claim during assessment · not in return · Goetze India · assessment proceedings · allowed claim · additional claim · Delhi ITAT

Also reported as

297 ITR 317

Sections most often in play

Section 143(3)Section 153A Section 153C Section 132 Section 147 Section 132(4)Section 139(5)Section 143(1)

Issues it is cited on

section 32(1)(i)section 153(a)(1)section 10b(8)section 158bb(1)section 43a section 153(a)retraction of statement initial assessment year section 153a(1)(a)enhanced compensation section 80h deduction under section 80ia

Judgments citing JCIT v. Hero Honda Finlease Ltd.

Tata Consulting Engineers Ltd, Mumbai vs. ACIT RG OSD (7), Mumbai

In the result, both the appeals filed by the assessee are hereby ordered to be Allowed

ITA 6786/MUM/2012[2009-10]Status: DisposedITAT Mumbai25 Nov 2016AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकरअपीलसं/ I.T.A. No.3595/Mum/2013 & 6786/Mum/2012 (िनधा"रणवष" / Assessment Year: 2008-09 & 2009-10) बनाम/ Tata Consulting Engineers The Additional Limited (Formerly Known As Commissioner Of Income Vs. Tce Consulting Engineers Tax Range 7(3) Limited) Matulya Aayakar Bhavan, Centre A, 249, Senapati M. Karve Road, Bapat Marg, Lower Parel, Mumbai - 400020 Mumbai - 400013 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabct0772E (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By: Shri Dinesh Vyas & Srihari Iyer Assessee By: Capt. Pradeep Arya सुनवाईकीतारीख / Date Of Hearing: 21.09.2016 घोषणाकीतारीख /Date Of Pronouncement: 25.11.2016 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Two Appeals Against The Order Dated 15.02.2013 & 09.08.2012 Passed By The Commissioner Of Income Tax (Appeals) 13, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The Assessment Year 2008-09 & 2009-10 Respectively. Since Common Question Of Law & Facts

For Appellant: Shri Dinesh Vyas & Srihari Iyer

Section 120(4)(b)Section 142(1)Section 143(1)Section 143(2)Section 14A

…can made before the AO otherwise then by filing revised A.Y. 2008-09 & 2009-10 return. In his support he referred cases of Balmukund Acharya (310 ITR 310), Ramco International (332 ITR 306), Chicago Pnematic India Ltd. (15 SOT 252), Hero Honda Finlease Ltd. (115 TTJ 752) and Raj Rani Gulati (345 ITR 350). DR supported the order of the FAA. 12.2 We have heard the rival submissions and perused the material before us. We find that the FAA has rejected the claim made by the assessee as he was of the opinion that the assessee should have filed a revised return of income. We find that the Hon’ble jurisdictional High C…