CIT v. Gulati Industrial Fabrication (P) Limited

217 CTR 494High Court#12410 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 133(6)Section 143(3)Section 147Section 148Section 14ASection 151Section 80ICSection 142(1)

Issues it is cited on

amp expendituresection 92batrue and full disclosuresanction under section 151transfer pricing orderfresh tangible materialsection 148(2)sanctioning authorityfirst proviso to section 147section 151(1)material facts necessary for assessmentspecified domestic transaction

Judgments citing CIT v. Gulati Industrial Fabrication (P) Limited

DCIT, Central Circle-20, Delhi vs. Lotus Herbals Pvt. Ltd, Delhi

In the result, appeal of the Revenue in appeal No

ITA 2445/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…) Lad. vs. ACTT [2024] 166 taxmann.com 72 (Def)  CIT vs. SFIL Stock Broking Ltd: 325 ITR 285 (Del))  Pr. CIT vs. RMG Polyvinyl (1) Ltd. 396 ITR 5 (Del)  PCIT vs. G & G Pharma India Ltd. 384 ITR 147 (Del.)  CIT vs. Gulati Industrial Fabrication (P) Limited 217 CTR 494 (Del) [SLP Dismissed by SC in 1134/2009]  CIT vs. Fair Finvest L: 357 ITR 146 (Del)  CIT vs. Viniyas Finance & Investment Pvt Ltd 357 ITR 646 (Del) In view of the aforesaid, the reassessment proceedings having been initiated on the basis of documents already available on record, are invalid and bad in law. Re (d): Sanction under section 151 of…

DCIT, CC-20, Delhi vs. Lotus Herbals Pvt. Ltd., Delhi

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…) Lad. vs. ACTT [2024] 166 taxmann.com 72 (Def)  CIT vs. SFIL Stock Broking Ltd: 325 ITR 285 (Del))  Pr. CIT vs. RMG Polyvinyl (1) Ltd. 396 ITR 5 (Del)  PCIT vs. G & G Pharma India Ltd. 384 ITR 147 (Del.)  CIT vs. Gulati Industrial Fabrication (P) Limited 217 CTR 494 (Del) [SLP Dismissed by SC in 1134/2009]  CIT vs. Fair Finvest L: 357 ITR 146 (Del)  CIT vs. Viniyas Finance & Investment Pvt Ltd 357 ITR 646 (Del) In view of the aforesaid, the reassessment proceedings having been initiated on the basis of documents already available on record, are invalid and bad in law. Re (d): Sanction under section 151 of…

DCIT, CC-20, Delhi vs. Lotus Herbals Pvt. Ltd., Delhi

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…) Lad. vs. ACTT [2024] 166 taxmann.com 72 (Def)  CIT vs. SFIL Stock Broking Ltd: 325 ITR 285 (Del))  Pr. CIT vs. RMG Polyvinyl (1) Ltd. 396 ITR 5 (Del)  PCIT vs. G & G Pharma India Ltd. 384 ITR 147 (Del.)  CIT vs. Gulati Industrial Fabrication (P) Limited 217 CTR 494 (Del) [SLP Dismissed by SC in 1134/2009]  CIT vs. Fair Finvest L: 357 ITR 146 (Del)  CIT vs. Viniyas Finance & Investment Pvt Ltd 357 ITR 646 (Del) In view of the aforesaid, the reassessment proceedings having been initiated on the basis of documents already available on record, are invalid and bad in law. Re (d): Sanction under section 151 of…

DCIT, CC-20, Delhi vs. Lotus Herbals Pvt. Ltd., Delhi

In the result, appeal of the Revenue in appeal No

ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…) Lad. vs. ACTT [2024] 166 taxmann.com 72 (Def)  CIT vs. SFIL Stock Broking Ltd: 325 ITR 285 (Del))  Pr. CIT vs. RMG Polyvinyl (1) Ltd. 396 ITR 5 (Del)  PCIT vs. G & G Pharma India Ltd. 384 ITR 147 (Del.)  CIT vs. Gulati Industrial Fabrication (P) Limited 217 CTR 494 (Del) [SLP Dismissed by SC in 1134/2009]  CIT vs. Fair Finvest L: 357 ITR 146 (Del)  CIT vs. Viniyas Finance & Investment Pvt Ltd 357 ITR 646 (Del) In view of the aforesaid, the reassessment proceedings having been initiated on the basis of documents already available on record, are invalid and bad in law. Re (d): Sanction under section 151 of…

DCIT, Central Circle-20, New Delhi vs. Lotus Herbals P.Ltd, Delhi

In the result, appeal of the Revenue in appeal No

ITA 200/DEL/2023[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…) Lad. vs. ACTT [2024] 166 taxmann.com 72 (Def)  CIT vs. SFIL Stock Broking Ltd: 325 ITR 285 (Del))  Pr. CIT vs. RMG Polyvinyl (1) Ltd. 396 ITR 5 (Del)  PCIT vs. G & G Pharma India Ltd. 384 ITR 147 (Del.)  CIT vs. Gulati Industrial Fabrication (P) Limited 217 CTR 494 (Del) [SLP Dismissed by SC in 1134/2009]  CIT vs. Fair Finvest L: 357 ITR 146 (Del)  CIT vs. Viniyas Finance & Investment Pvt Ltd 357 ITR 646 (Del) In view of the aforesaid, the reassessment proceedings having been initiated on the basis of documents already available on record, are invalid and bad in law. Re (d): Sanction under section 151 of…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…) Lad. vs. ACTT [2024] 166 taxmann.com 72 (Def)  CIT vs. SFIL Stock Broking Ltd: 325 ITR 285 (Del))  Pr. CIT vs. RMG Polyvinyl (1) Ltd. 396 ITR 5 (Del)  PCIT vs. G & G Pharma India Ltd. 384 ITR 147 (Del.)  CIT vs. Gulati Industrial Fabrication (P) Limited 217 CTR 494 (Del) [SLP Dismissed by SC in 1134/2009]  CIT vs. Fair Finvest L: 357 ITR 146 (Del)  CIT vs. Viniyas Finance & Investment Pvt Ltd 357 ITR 646 (Del) In view of the aforesaid, the reassessment proceedings having been initiated on the basis of documents already available on record, are invalid and bad in law. Re (d): Sanction under section 151 of…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jan 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…) Lad. vs. ACTT [2024] 166 taxmann.com 72 (Def)  CIT vs. SFIL Stock Broking Ltd: 325 ITR 285 (Del))  Pr. CIT vs. RMG Polyvinyl (1) Ltd. 396 ITR 5 (Del)  PCIT vs. G & G Pharma India Ltd. 384 ITR 147 (Del.)  CIT vs. Gulati Industrial Fabrication (P) Limited 217 CTR 494 (Del) [SLP Dismissed by SC in 1134/2009]  CIT vs. Fair Finvest L: 357 ITR 146 (Del)  CIT vs. Viniyas Finance & Investment Pvt Ltd 357 ITR 646 (Del) In view of the aforesaid, the reassessment proceedings having been initiated on the basis of documents already available on record, are invalid and bad in law. Re (d): Sanction under section 151 of…

Sh. Barat Pal Sood, Phagwara vs. The Income Tax Officer, Phagwara

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 11/ASR/2015[2009-2010]Status: DisposedITAT Amritsar03 Feb 2020AY 2009-2010
For Appellant: Shri Sandeep Vijh, CAFor Respondent: Shri Charan Dass, DR
Section 143(3)

…fter appreciating the decision of the Supreme Court in the case of Kishinchand Chellaram vs. CIT reported at 125 ITR 713. Attention is also drawn to the decision of the Delhi High Court in the case of CIT vs. Gulati Industrial Fabrication Pvt. Ltd reported at 217 CTR 494 [SLP (CC) o. 1134/2009 has been dismissed by the Supreme Court]. Copy of the decision of the High Court is at page no. 84 & 85. Copy of the order dismissing the SLP of the revenue is at page no. 13 of the paper book. [Setting aside without specific directions amounts to annulment as has been held by the Calcutta High Court in the case of Fu Sheen…

CIT v. Gulati Industrial Fabrication (P) Limited (217 CTR 494) — Cited in 8 Judgments | BharatTax