CIT v. M/s. Sati Oil Udyog Ltd. & Anr.

276 CTR 14Supreme Court of India2015#18511 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

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Judgments citing CIT v. M/s. Sati Oil Udyog Ltd. & Anr.

Mr. Nikhil Sawhney, New Delhi vs. ACIT, Noida

In the result, appeal of the assessee is dismissed

ITA 1249/DEL/2017[2013-14]Status: DisposedITAT Delhi10 Oct 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumarmr. Nikhil Sawhney, Vs. Dcit, 17, Sunder Nagar, Central Circle, New Delhi-11003 Noida (Appellant) (Respondent) Pan: Aaups0222Q

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Harpreet Kaur hansra, Sr. DR
Section 10(38)Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Mr. Nikhil Sawhney, Vs. DCIT, 17, Sunder Nagar, Central Circle, New Delhi-11003 Noida (Appellant) (Respondent) PAN: AAUPS0222Q Assessee by : Shri Rohit Jain, Adv Ms. Somya Jain, Adv Revenue by: Ms. Harpreet Kaur hansra, Sr. DR Date of Hearing 06/08/2025 Date of pronouncement 10/10/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.1249/Del/2017 for AY 2013-14, arises out of the order of the Commissioner of Income Tax (Appeals)-I, Noida [hereinafter referred to…

Ashutosh Sinha, Mumbai vs. ITO 4(2)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 643/MUM/2023[2016-17]Status: DisposedITAT Mumbai29 Aug 2023AY 2016-17
Section 147Section 148Section 56(2)(vii)

…Ltd. vs. ITO (para 7) 8 Shri Ahutosh Sinha c. In fact, the Hon'ble Apex Court has time and again held that, where the provisions are inserted to deter tax evasion, then the same can apply only to tax evaders. Reliance is placed on the following decisions i. 372 ITR 746(SC) CIT vs. Sati Oil Udyog Ltd. (para 18-22) ii. 131 ITR 597 (SC) K. P. Verghese vs. ITO d. In the facts of the present case, there is no allegation that the transaction is a bogus capital building or money laundering transaction or that any excess consideration has been paid. In such case, the provisions of section 56(2)(vii) cannot be invoked.…

Automation Anywhere Inc, Pune vs. DCIT, Circle-1(1)(1), International Taxation, New Delhi

In the result, the appeals are partly allowed

ITA 2148/DEL/2022[2019-20]Status: DisposedITAT Delhi24 Aug 2023AY 2019-20

Bench: Shri G.S. Pannu & Shri Saktijit Dey, Vice-Assessment Year: 2018-19 With Assessment Year: 2019-20. Automation Anywhere Inc., Vs. Dcit, 301-302, 10 Biz Park, Circle-1(1)(1), Near Airport, Pune, International Taxation, Maharashtra New Delhi Pan :Aamca9481A (Appellant) (Respondent)

Section 133(6)Section 143(3)Section 144C(13)

…urther relied upon the following decisions: i. CIT (Central), Ludhiana Vs. Jawahar Lal Oswal, [2016] 67 taxmann.com 168 (Punjab & Haryana) ii. R. Pratap Vs. ACIT [2020] 117 taxmann.com 502 (Cochin – Trib.) iii. CIT Vs. M/s. Sati Oil Udyog Ltd. & Anr. [2015] 276 CTR 14 9 | P a g e ITA Nos.2147 & 2148 /Del/2022 AYs: 2018-19 & 2019-20 12. He further submitted, assessee’s case is fully covered by the decision of the Hon’ble Supreme Court in case of Ericsson Radio Systems AB Vs. DCIT, 2005 SCC Online ITAT1. The parity between assessee’s case and the case of Ericsson Radio Systems AB Vs. DCIT (supra) was demons…

Automation Anywhere Inc, Pune vs. DCIT, Circle-1(1)(1), International Taxation, New Delhi

In the result, the appeals are partly allowed

ITA 2147/DEL/2022[2018-19]Status: DisposedITAT Delhi24 Aug 2023AY 2018-19

Bench: Shri G.S. Pannu & Shri Saktijit Dey, Vice-Assessment Year: 2018-19 With Assessment Year: 2019-20. Automation Anywhere Inc., Vs. Dcit, 301-302, 10 Biz Park, Circle-1(1)(1), Near Airport, Pune, International Taxation, Maharashtra New Delhi Pan :Aamca9481A (Appellant) (Respondent)

Section 133(6)Section 143(3)Section 144C(13)

…urther relied upon the following decisions: i. CIT (Central), Ludhiana Vs. Jawahar Lal Oswal, [2016] 67 taxmann.com 168 (Punjab & Haryana) ii. R. Pratap Vs. ACIT [2020] 117 taxmann.com 502 (Cochin – Trib.) iii. CIT Vs. M/s. Sati Oil Udyog Ltd. & Anr. [2015] 276 CTR 14 9 | P a g e ITA Nos.2147 & 2148 /Del/2022 AYs: 2018-19 & 2019-20 12. He further submitted, assessee’s case is fully covered by the decision of the Hon’ble Supreme Court in case of Ericsson Radio Systems AB Vs. DCIT, 2005 SCC Online ITAT1. The parity between assessee’s case and the case of Ericsson Radio Systems AB Vs. DCIT (supra) was demons…

Mr. Nikhil Sawhney, New Delhi vs. ACIT, Noida

In the result, appeal of the assessee is dismissed

ITA 1248/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Aug 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishimr. Nikhil Sawhney Acit, 17 – Sunder Nagar, Central Circle, Vs. New Delhi – 110 003. Noida. Pan: Aaups0222Q (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 10(38)Section 143

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―E‖: NEW DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Mr. Nikhil Sawhney ACIT, 17 – Sunder Nagar, Central Circle, Vs. New Delhi – 110 003. Noida. PAN: AAUPS0222Q (Appellant) (Respondent) Assessee by : Shri Rohit Jain, Adv.; Ms. Tejasvi Jain, C.A.; & Ms. Somya Jain, C.A. Revenue by: Ms. Rakhi Vimal, Sr. DR Date of Hearing 13/08/2020 Date of pronouncement /08/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 01. This appeal is filed by Mr. Nikhil Sawhney, individual (The Appellant) against the or…

CIT v. M/s. Sati Oil Udyog Ltd. & Anr. (276 CTR 14) — Cited in 5 Judgments | BharatTax