How many judgments cite CIT v. Fair Finvest L?

21 judgments on BharatTax cite CIT v. Fair Finvest L (357 ITR 646), spanning 2016 to 2025.

Which sections of the Income Tax Act does CIT v. Fair Finvest L come up under?

It is most often cited in judgments turning on Section 133(6), Section 143(3), Section 147, Section 148, Section 14A, Section 151.

CIT v. Fair Finvest L

357 ITR 646High Court#5517 most cited

What is CIT v. Fair Finvest L authority for?

Reassessment proceedings initiated based on documents already on record are invalid. Sanction for reassessment proceedings under section 151, if granted mechanically, renders the proceedings bad in law.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Fair Finvest L · section 151 · section 147 · reassessment proceedings · sanction for reassessment · mechanical sanction · documents already on record · invalid reassessment · bad in law

Sections most often in play

Section 133(6)Section 143(3)Section 147 Section 148 Section 14A Section 151 Section 80IC Section 142(1)

Issues it is cited on

amp expenditure section 92ba true and full disclosure sanction under section 151 transfer pricing order fresh tangible material section 148(2)sanctioning authority first proviso to section 147 section 151(1)material facts necessary for assessment specified domestic transaction

Judgments citing CIT v. Fair Finvest L

M/S Kanha Enterprises Pvt Ltd., Delhi vs. ITO, New Delhi

ITA 86/DEL/2016[2006-07]Status: DisposedITAT Delhi30 Nov 2016AY 2006-07

Bench: Sh. N. K. Sainiita No. 86/Del/2016 : Asstt. Year : 2006-07 M/S Kanha Enterprises Pvt. Ltd., Vs Income Tax Officer, 1170, Kucha Mahajani, Chandani Ward-5(1), Chowk, Delhi-110006 New Delhi (Appellant) (Respondent) Pan No. Aaacr6935N Assessee By : Sh. Sandeep Sapra, Adv. Revenue By : Sh. Neeraj Kumar, Sr. Dr Date Of Hearing : 07.09.2016 Date Of Pronouncement : 30.11.2016 Order This Is An Appeal By The Assessee Against The Order Dated 18.11.2015 Of Ld. Cit(A)-Xvii, New Delhi.

For Appellant: Sh. Sandeep Sapra, AdvFor Respondent: Sh. Neeraj Kumar, Sr. DR

Section 142(1)Section 143(3)Section 147Section 148Section 68Section 69C

…tated that the AO did not apply his mind, he merely acted upon the information received from the Investigation Wing, therefore, the reopening was bad in law. The reliance was placed on the following case laws: " CIT Vs Viniyas Finance and Investment Pvt. Ltd. 357 ITR 646 (Del) " CIT Vs Suren International Pvt. Ltd. 357 ITR 24 (Del) " Haryana Acrylic Manufacturing Co. Vs CIT 308 ITR 38 (Del) " Light Carts Pvt. Ltd. Vs ITO in ITA 5346/Del/2014 order dated 10.12.2015 " M/s Star Finvest (P) Ltd. Vs Dy. CIT in ITA No. 2081/Del/2009 order dated 21.10.2009 " G&G Pharma India Ltd. Vs ITO in ITA No. 3149/Del/2013 order da…