How many judgments cite Tao Publishing (P) Ltd. v. Dy.CIT?

41 judgments on BharatTax cite Tao Publishing (P) Ltd. v. Dy.CIT (370 ITR 135), spanning 2017 to 2025.

Which sections of the Income Tax Act does Tao Publishing (P) Ltd. v. Dy.CIT come up under?

It is most often cited in judgments turning on Section 147, Section 143(3), Section 151, Section 10AA, Section 115JB, Section 40A(2)(b).

Tao Publishing (P) Ltd. v. Dy.CIT

370 ITR 135High Court2015#2869 most cited

What is Tao Publishing (P) Ltd. v. Dy.CIT authority for?

For a reassessment initiated beyond four years, if the reasons recorded for reassessment do not allege a failure by the assessee to make a true and full disclosure of all material facts, the Revenue cannot later contend such a failure to justify the reassessment. The basis for reassessment must be explicitly stated in the initial reasons supplied to the assessee.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

Tao Publishing (P) Ltd. v. Dy.CIT · Section 147 · Section 143(3) · reassessment beyond four years · true and full disclosure · material facts disclosure · reasons recorded for reassessment · basis for reassessment notice · Bombay High Court · failure to disclose

Sections most often in play

Section 147 Section 143(3)Section 151 Section 10AA Section 115JB Section 40A(2)(b)Section 69C Section 142(1)

Issues it is cited on

section 40a(2)(a)full and true disclosure beyond four years true and full disclosure circular trading section 151(2)initial assessment year fresh tangible material section 10aa computer software mere change of opinion section 144c(1)

Judgments citing Tao Publishing (P) Ltd. v. Dy.CIT

DCIT Ltu, Mumbai vs. The Tata Finance Ltd, Mumbai

In the result, appeals of the Revenue are dismissed

ITA 2961/MUM/2014[2003-04]Status: DisposedITAT Mumbai22 Mar 2017AY 2003-04

Bench: Shri C.N. Prasad & Shri Ramit Kocharincome Tax Appeal No.2961/Mum/2014 (धििाारण वर्ा / Assessment Year : 2003-04) Dy. Commissioner Of Income Tax Vs. M/S Tata Finance Ltd Large Tax Payer Unit (Now Merged With Tata Motors Centre -1, 29Th Floor Ltd.) World Trade Centre Bombay House 24 Cuffe Parade Homi Mody Street Mumbai – 400 005 Mumbai – 400 001 Pan : Aaact1629F (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) Income Tax Appeal No.2962/Mum/2014 (धििाारण वर्ा / Assessment Year : 2005-06) Dy. Commissioner Of Income Tax M/S Tata Motors Ltd. Large Tax Payer Unit Bombay House, 24 Centre -1, 29Th Floor Homi Mody Street World Trade Centre Mumbai – 400 001 Cuffe Parade Pan : Aaact2T27Q Mumbai – 400 005 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) अपीलार्थी की ओर से / Appellant By : Smt S Padmaja & Smt Mahva Sarkar प्रत्यर्थी की ओर से / Respondent By : Shri Dinesh Vyas & Shri Manish Haria सुनवाई की तारीख / Date Of Hearing : 30/12/2016 घोषणा की तारीख / Date Of Pronouncement : 22/03/2017 आदेश / O R D E R Per C.N.Prasad (J.M.) : These Two Appeals Are Filed By The Revenue Against The Order Of The Ld. Cit (Appeals)-6, Mumbai Dated 27.01.2014 For The Assessment Years

For Appellant: Smt S Padmaja & Smt Mahva SarkarFor Respondent: Shri Dinesh Vyas & Shri Manish Haria

Section 115JSection 143(3)Section 147Section 148Section 80G

…ever Limited v R. B. Wadkar (268 ITR 332) (Bom.) ii) Hindustan Lever Limited v R. B. Wadkar (268 ITR 339) (Bom.) iii) Titanor Components Ltd. v ACIT (243 CTR 520) (Bom.) iv) United Shippers Ltd. v. ACIT (371 ITR 441) (Bom.) v) Tao Publishing (P.) Ltd. v DCIT (370 ITR 135)(Bom.) vi) Crompton Greaves Ltd. v ACIT (275 CTR 49) (Bom.) vii) Business India v JCIT (370 ITR 154) (Bom.) viii) Sound Casting (P.) Ltd. v DCIT (250 CTR 119) (Bom.) ix) Priya Blue Industries (P.) Ltd. v DCIT (30 taxmann.com 68) (Guj) 8 Tata Finance Ltd. (now merged with Tata Motors Ltd) ITA No.2961 & 2962/Mum/2014, A.Ys.2003-04 & 2005-06 12. Th…