241 (SC) (ii) PCIT v. Gragerious Projects (P.) Ltd.

475 ITR 546High Court2025#17981 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 271(1)(c)Section 274 Section 147 Section 148 Section 143(1)Section 143(3)Section 144B Section 145(3)

Issues it is cited on

section 274 section 271(1)section 271 section 271(1)(c)section 27 section 14 nfac

Judgments citing 241 (SC) (ii) PCIT v. Gragerious Projects (P.) Ltd.

Exim Trac, Mumbai vs. Mum-C-(431)(91), Mumbai

In the result the appeal filed by the assessee stands

ITA 8948/MUM/2025[2019-2020]Status: DisposedITAT Mumbai27 Mar 2026AY 2019-2020

Bench: Shri Om Prakash Kant () & Shri Sandeep Karhail () Assessment Year: 2019-20

For Appellant: Shri VP KothariFor Respondent: Shri Hemanshu Joshi, CIT-DR

Section 143(1)Section 148Section 148ASection 270ASection 80G

…026 dated 05.02.2026. ii. Shri Shri Shri Deepak Deepak Deepak Mittal Mittal Mittal Vs. Vs. Vs. ACIT, ACIT, ACIT, Circle Circle Circle 1(1), 1(1), 1(1), ITA ITA ITA No. No. No. 393/Vizag/2014. 393/Vizag/2014. iii. PCIT Vs. Gragerious Projects Pvt Ltd in (2025) 475 ITR 546 PCIT Vs. Gragerious Projects Pvt Ltd in (2025) 475 ITR 546 PCIT Vs. Gragerious Projects Pvt Ltd in (2025) 475 ITR 546 (Delhi) iv. Kaemaveer Singh Vs. ITO 25(1), Delhi ITA 4673 Kaemaveer Singh Vs. ITO 25(1), Delhi ITA 4673/Del/2024. /Del/2024. 3.1 Per contra the Ld. Departmental Representative (DR) he Ld. Departmental Representative (DR), he Ld. D…

Zf Steering Gear (India) Limited, Pune vs. DCIT Central Circle 15, Delhi

In the result, the appeal of the assessee is allowed in very terms

ITA 4807/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Mar 2026AY 2014-15

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2014-15 Vs M/S Zf Sterling Gear Dcit Central Circle-15, (India) Limited, New Delhi Gat 1242 1244 Vadhu Room No. 245, Dgit Budruk Takuka Shirur (Systems) Ara Koregaon Bhima, Pune, Centre, Ground Maharashtara Floor E-2 (Pan: Aaacz0549G) Jhandewalan Extension, New Delhi (Appellant) (Respondent)

Section 271(1)Section 271(1)(c)

…a result thereof the penalty order passed u/s. 271(1)(c) is invalid. To support his contention, he placed reliance on the following case laws:- (i) CIT v. SSA’s Emerald Meadows (2016) 73 taxmann.com 241 (SC) (ii) PCIT v. Gragerious Projects (P.) Ltd. [2025] 475 ITR 546 (DELHI) (iii) PCIT v. Blackrock Securities (P.) Ltd. [2023] 157 taxmann.com 564 (Delhi) (iv) PCIT v. Smt. Baisetty Revathi [2017] 398 ITR 88( AP & Telanganna) (v) Nilima Agarwal v. ITO [2025] taxmann.com 59 (Raipur trib) (vi)In the case of Pr. Commissioner of Income –tax v. Sahara India Life Insurance Co. Ltd. [2019] 108 taxmann.com 597 (Delhi) t…

Sanjay Jain, Saharanpur vs. Income Tax Officer, Ward-3(3)(1), Saharanpur

In the result, the appeal of the assessee is allowed

ITA 6650/DEL/2025[2013-14]Status: DisposedITAT Delhi13 Mar 2026AY 2013-14

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2013-14 Vs Sanjay Jain, Ito, Ward-3(3)(1), 39, Mission Compound, Sahranpur-247001 Saharanpur-247001 Uttar Pradesh [Pan: Ackpj3369F) (Appellant) (Respondent)

Section 145(3)Section 271(1)Section 271(1)(c)

…(1) (c ) of the Act was issued on the both limbs and the inapplicable portion has not been struck off. Reliance is placed on the following cases: (i) CIT v. SSA’s Emerald Meadows (2016) 73 taxmann.com 241 (SC) (ii) PCIT v. Gragerious Projects (P.) Ltd. [2025] 475 ITR 546 ( DELHI ) (iii)PCIT v. Blackrock Securities (P.) Ltd. [2023] 157 taxmann.com 564 (Delhi) (iv) PCIT v. Smt. Baisetty Revathi [2017] 398 ITR 88( AP & Telanganna) (v) Nilima Agarwal v. ITO [2025] taxmann.com 59 (Raipur trib) (vi)In the case of Pr. Commissioner of Income –tax v. Sahara India Life Insurance Co. Ltd. [2019] 108 taxmann.com 597 (Delhi)…

Tahir Khan, Jhansi vs. Income Tax Officer-2(3)(1), Jhansi

In the result, assessee’s appeal is allowed

ITA 468/AGR/2025[2014-15]Status: DisposedITAT Agra15 Jan 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 143(3)Section 250Section 271(1)(c)Section 274Section 292BSection 56(2)(vii)

…. M/s. Toshiba Water Solutions (P) Ltd. vs. ACIT 2025(9) TMI 511(ITAT Delhi – order dated 29.08.2025) (ii). M/s. Vijay Power Generators Ltd. vs. ITO, 2025(4) TMI 604 (ITAT Delhi – order dated 09.04.2025). (iii). PCIT vs. M/s. Gragerious Projects Pvt. , (2025) 475 ITR 546 (Del) ( order dated 22.11.2024. (iv). PCIT vs. M/s. Modi Rubbers Ltd. (2024) 462 ITR 319 (Del) (order dated 06.10.2023); 5 | P a g e (v). PCIT vs. Jehangir H.C. Jehangir, 2023 (9) TMI 499 (Bombay High Court – order dated 06.09.2023). (vi). PCIT vs. Gopal Kumar Goyal (2024) 462 ITR 313(Del) (order dated 06.07.2023); (vii). PCIT vs. Blackrock Secu…

Krishna Enterprises, Delhi vs. ACIT Circle 34(1), Delhi

In the result, appeal of the assessee is allowed

ITA 5654/DEL/2024[2013-14]Status: DisposedITAT Delhi19 Sept 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] Krishna Enterprises, Assistant Commissioner Of 202, Bhagirathi Apartment, Income Tax, Sector-9, Rohini, Delhi- Vs Circle 34(1), 110085. Delhi. Pan- Aahfk4892P Assessee Revenue

Section 148Section 271(1)(c)Section 271BSection 44A

…y the assessee, whereas the assessee did not maintain any books of accounts as admitted by the assessee in this case. In this regard, the Hon’ble Delhi High Court in the case of 9.5 Pr. CIT-04 vs M/s Gragerious Projects Pvt. Ltd. & Ors (2025) 303 Taxman 14 / 475 ITR 546 (Delhi HC) has agreed with the decision of Hon’ble Bombay High Court (Full Bench at Goa) in Mr. Mohd. Farhan A. Shaikh v. 2021 Hon'ble Supreme Court OnLine Bom 345 which held that such an action of the AO was not sustainable. The relevant discussion in the order of the Hon’ble Delhi High Court in the above-mentioned case is reproduced as under: -…