ATS Infrastructure Ltd. v. ACIT

166 Taxmann.com 61High Court2024#3977 most cited

What is ATS Infrastructure Ltd. v. ACIT authority for?

Once an addition made based on original reasons recorded for reopening is deleted, other additions not part of those original reasons cannot be sustained.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

ATS Infrastructure Ltd v ACIT · section 148 · income escaping assessment · additions · original reasons · reopening · deleted additions · other additions · sustaining additions

Also reported as

473 ITR 595

Sections most often in play

Section 147Section 148Section 143(3)Section 68Section 148A(b)Section 10(38)Section 148ASection 148A(d)

Issues it is cited on

section 148a(c)section 255(4)section 69dsection 148(2)approval under section 151income escaping assessmentnon application of mindsection 148a(b)order under section 148a(d)section 149(1)(b)section 148a(d)section 148a

Judgments citing ATS Infrastructure Ltd. v. ACIT

Mahesh Kumar, Delhi vs. ITO, Ward-68(6), Delhi

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

ITA 2650/DEL/2024[2012-13]Status: DisposedITAT Delhi06 Aug 2025AY 2012-13

Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025

Section 10(38)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT (THIRD MEMBER), SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2012-13] Mahesh Kumar, vs ITO, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. PAN-AOOPK6335A APPELLANT RESPONDENT Appellant by Shri Neeraj Mangla, CA Respondent by Shri Krishna K. Ramawat, Sr. DR Date of Hearing 06.08.2025 Date of Pronouncement 06.08.2025 ORDER PER MAHAVIR SINGH, V.P. : This appeal by the assessee is arising out of the order of Ld. Commissioner of Income Tax (Appea…

DCIT Central Circle-2, Delhi vs. Apple Commodities Ltd., Gautam Budh Nagar

ITA 1405/DEL/2022[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

Section 139(1)Section 143(3)Section 147Section 148

…ITA No.1405/Del/2022 & CO No.72/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No. 1405/Del/2022 निर्धारणवर्ष/Assessment Year: 2012-13 DCIT, Central Circle-2, Room No.363, ARA Centre, Jhandewalan Extension, New Delhi. अपीलार्थी Appellant बनाम Vs. APPLE COMMODITIES LTD., B-16, Sector-2, Gautam Budh Nagar, Uttar Pradesh. PAN No.AADCA0300K प्रत्यर्थी/Respondent & Cross Objection No.72/Del/2022 (Arising out of I.T.A No.1405/Del/2022) निर्धारणवर्ष/Assessment Year: 2012-13 APPLE…

Marvelous Cement Private Limited, New Delhi vs. National E-Assessment Centre, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 4100/DEL/2024[2018-19]Status: DisposedITAT Delhi30 Jun 2025AY 2018-19

Bench: Ms.Madhumita Roy & Shri Manish Agarwal

Section 139(1)Section 143(3)Section 147Section 148Section 250

…ITA No.4099 & 4100/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI "E" BENCH: NEW DELHI BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4099/Del/2024 [Assessment Year : 2012-13] Marvellous Cement Pvt.Ltd., Flat No.305, 3rd Floor, Bakshi House, 40-41 Nehru Place, New Delhi-110019. PAN-AAECM9931F APPELLANT VS Income Tax Officer, Ward-16(4), New Delhi RESPONDENT ITA No.4100/Del/2024 [Assessment Year : 2018-19] Marvellous Cement Pvt.Ltd., Flat No.305, 3rd Floor, Bakshi House, 40-41 Nehru Place, New Delhi-110019. PAN-AAECM9931F APPELLANT VS National e-Assessment Centr…

Marvelous Cement Private Limited, New Delhi vs. Income Tax Officer Ward 16(4), New Delhi

In the result, appeal filed by the assessee is allowed

ITA 4099/DEL/2024[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: Ms.Madhumita Roy & Shri Manish Agarwal[Assessment Year : 2012-13] Marvellous Cement Pvt.Ltd., Vs Income Tax Officer, Flat No.305, 3Rd Floor, Ward-16(4), Bakshi House, 40-41 Nehru New Delhi Place, New Delhi-110019. Pan-Aaecm9931F Appellant Respondent [Assessment Year : 2018-19] Marvellous Cement Pvt.Ltd., Vs National E-Assessment Flat No.305, 3Rd Floor, Centre, New Delhi Bakshi House, 40-41 Nehru Place, New Delhi-110019. Pan-Aaecm9931F Appellant Respondent Appellant By Shri Ashwani Kumar, Ca & Shri Ankur Agarwal, Ca Respondent By Shri Virender Kumar Singh, Sr.Dr Date Of Hearing 05.05.2025 Date Of Pronouncement 30.06.2025 Order Per Manish Agarwal, Am : Both The Captioned Appeals Are Filed By The Assessee Against Two Separate Orders, Both Dated 22.07.2024 Passed By Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld.Cit(A)”] In Appeal No. Cit(A), Delhi- 6/10624/2019-20 & Appeal No. Nfac/2017-18/10022053 Respectively, Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”]. Both The Appeals Are Arising From The Assessment Orders, Dated 24.12.2019 U/S 143(3)/147 Of The Act & Dt. 15.09.2020

Section 139(1)Section 143(3)Section 147Section 148Section 250

…ITA No.4099 & 4100/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2012-13] Marvellous Cement Pvt.Ltd., vs Income Tax Officer, Flat No.305, 3rd Floor, Ward-16(4), Bakshi House, 40-41 Nehru New Delhi Place, New Delhi-110019. PAN-AAECM9931F APPELLANT RESPONDENT [Assessment Year : 2018-19] Marvellous Cement Pvt.Ltd., vs National e-Assessment Flat No.305, 3rd Floor, Centre, New Delhi Bakshi House, 40-41 Nehru Place, New Delhi-110019. PAN-AAECM9931F APPELLANT RESPONDENT Appellant by Shri Ashwa…

Income Tax Officer, Ward 3(1), Delhi vs. Artistic Finance Private Limited, Delhi

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

ITA 2650/DEL/2023[2014-15]Status: DisposedITAT Delhi08 May 2025AY 2014-15

Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025

Section 10(38)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT (THIRD MEMBER), SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2012-13] Mahesh Kumar, vs ITO, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. PAN-AOOPK6335A APPELLANT RESPONDENT Appellant by Shri Neeraj Mangla, CA Respondent by Shri Krishna K. Ramawat, Sr. DR Date of Hearing 06.08.2025 Date of Pronouncement 06.08.2025 ORDER PER MAHAVIR SINGH, V.P. : This appeal by the assessee is arising out of the order of Ld. Commissioner of Income Tax (Appea…

Income Tax Officer, Karnal vs. Opinder Singh Virk, Karnal

In the result, the appeal of the Revenue in ITA No

ITA 1095/DEL/2024[2011]Status: DisposedITAT Delhi21 Mar 2025

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Amit Katoch, Sr. DR
Section 143(3)Section 147Section 148Section 148(2)

…ITA No. 1095/DEL/2024 [A.Y. 2011] ITO v Opinder Singh Virk IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1095/DEL/2024 [A.Y. 2011] The Income-tax Officer Vs. Shri Opinder Singh Virk Ward - 1 H. No. 138-B, Model Town Karnal Karnal PAN – AEPPV 9041 P (Applicant) (Respondent) Assessee By : None Department By : Shri Amit Katoch, Sr. DR Date of Hearing : 10.03.2025 Date of Pronouncement : 21.03.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the Revenue is preferred against the order of the…

Chandan Raltors P Ltd., Mumbai vs. ITO-14(1)(1), Mumbai

In the result, the appeal filed by the assessee stands partly

ITA 761/MUM/2021[2010-11]Status: DisposedITAT Mumbai18 Feb 2025AY 2010-11

Bench: Smt. Beena Pillai, Jm

Section 133(6)Section 143Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JM I.T.A. No.761/Mum/2021 Assessment Year: 2010-11 Chandan Raltors P. Ltd. 102, Parekh Building N.G. Acharya Marg, Chembur, Mumbai, Maharashtra. PAN:[AACCC1129M] (Appellant) Vs. ITO, 14(1)(1), Mumbai. (Respondent) Appellant by Respondent by Sh. Kirit Sheth, AR Ms. Pradnya Gholap, Sr. D.R. Date of Hearing Date of Pronouncement 03.12.2024 18.02.2025 ORDER Per: Smt. Beena Pillai, J.M.: Present appeal arises out of order dated 03.03.2021 passed by NFAC, Delhi, for assessment year 2010-11 on the following revised grounds of appeal: “1.…

Glasseye Traders Pvt. Ltd., Kolkata vs. I.T.O., Ward - 1(1), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 1485/KOL/2024[2013-2014]Status: DisposedITAT Kolkata18 Nov 2024AY 2013-2014

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 1485/KOL/2024 Assessment Year: 2013-14 Glasseye Traders Pvt. Ltd…………………………………………………Appellant [PAN: AAACH 7696 C] Vs. ITO, Ward-1(1), Kolkata........................................................Respondent Appearances: Assessee represented by: Miraj D. Shah, AR. Department represented by: A. Kundu, CIT DR. Date of concluding the hearing : Se…

The Pr. Commissioner of Income Tax -Central -1 vs. Naveen Infradevelopers & Engineers Pvt. Ltd

ITA - 524 / 2024HC Delhi16 Oct 2024
Section 147Section 148Section 260ASection 68

…ITA 524/2024 Page 1 of 5 $~89 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 16.10.2024 + ITA 524/2024 THE PR. COMMISSIONER OF INCOME TAX – CENTRAL -1 .....Appellant Through: Mr. Apoorv Kurup, GCSC for UOI with Mr. Satya Aggrawal, Advocate. versus NAVEEN INFRADEVELOPERS & ENGINEERS PVT. LTD. .....Respondent Through: CORAM: HON'…

The Pr.Commissioner of Income Tax - Central-1 vs. Mideast Integrated Steels Ltd

ITA/19/2024HC Delhi10 Sept 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 147Section 148Section 263

…ITA 1482/2018 & ITA 19/2024 Page 1 of 5 $~70 & 71 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1482/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-1 .....Appellant Through: Mr. Sunil Kumar Agarwal, Sr. Standing Counsel with Mr. Shivansh B. Pandya, JSC, Mr. Viplav Acharya, JSC and Mr. Utkarsh Tiwari, Adv. versus M/S MIDEAST INTEGRATED STEELS LTD......Respondent Through: Mr. Salil Aggarwal, Sr. Adv. with Mr. Madhur Aggarwal, Mr. Uma Shankar & Ms. Meera Bhatia, Advs. 71 + ITA 19/2024 THE PR.COMMISSIONER OF INCOM…