Plus Paper Food Pac Ltd. v. ITO

374 ITR 485High Court2015#5519 most cited

What is Plus Paper Food Pac Ltd. v. ITO authority for?

Reasons for reassessment must demonstrate a failure on the part of the assessee to disclose material facts. A vague or unsubstantiated reason does not satisfy the requirement.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

Plus Paper Food Pac Ltd v. ITO · section 147 · section 148 · reasons to believe · failure to disclose material facts · borrowed satisfaction · non-application of mind · assessment procedure

Also reported as

107 Taxmann.com 215

Sections most often in play

Section 143(3)Section 147Section 148Section 151Section 10(38)Section 139(1)Section 153ASection 153C

Issues it is cited on

borrowed satisfactionsection 10(38)non-application of minddocuments seizedsection 153dreason to believesection 151unexplained moneysection 139(1)reassessment proceedingssection 153csection 132(4)

Judgments citing Plus Paper Food Pac Ltd. v. ITO

Yes Bank Ltd, Mumbai vs. DCIT 7(3), Mumbai

The appeal of the AO is dismissed

ITA 1991/MUM/2015[2008-09]Status: DisposedITAT Mumbai24 Aug 2016AY 2008-09
For Appellant: Ms. Krupa Gandhi and Shri Nimesh Jain-ARFor Respondent: Ms. Vidisha Kalra-DR
Section 143(3)Section 148Section 14ASection 254(1)Section 35DSection 36Section 36(1)(viia)

…आयकर अपीलीय अिधकरण, मुंबई “ “ “ “ जी जी जी” खंडपीठ जी Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम लाल नेगी एवं राम लाल नेगी राम लाल नेगी, "याियक राम लाल नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं./ITA/1991/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Yes Bank Limited DCIT, -8(3)(2) 9th Floor, Nehru Centre, discovery Room No.615, 6th Floor, A…