← All Phrases

“undisclosed foreign income and assets”

MiscellaneousBlack Money ActBlack Money Act70 judgments

The decision most relied on for undisclosed foreign income and assets is 5 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt v. ACIT (138 Taxmann.com 428), cited in 42 judgments on BharatTax.

Leading authorities on undisclosed foreign income and assets

5 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt v. ACIT

138 Taxmann.com 428 · 2022 · Reported

citing judgments

Reopening assessments beyond four years is permissible when specific information regarding foreign bank accounts is received, provided due process and prior approval are obtained.

Judgments citing undisclosed foreign income and assets

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 47/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 46/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 45/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 44/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 43/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 42/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 41/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 40/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 39/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 38/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 37/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 36/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 35/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 34/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 33/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 32/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Lehal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 31/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1915/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1914/AHD/2019[2009-10]Status: HeardITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1913/AHD/2019[2008-09]Status: HeardITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020