CIT v. Sati Oil Udyog Ltd ({(Sc) 2015 ITL 232

230 Taxmann 521Supreme Court of India2015#23797 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2020 to 2025.

Judgments citing CIT v. Sati Oil Udyog Ltd ({(Sc) 2015 ITL 232

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…

Pawan Meena, Plot No.91 vs. ITO, WD2(5), Jaipur

In the result, the appeal of the assessee is allowed

ITA 410/JPR/2022[2017-2018]Status: DisposedITAT Jaipur16 Mar 2023AY 2017-2018

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Ashish Khandelwal (C.A.)For Respondent: Ms Monisha Choudhary (Addl. CIT)

Section 143(2)Section 143(3)Section 69A

…es to be deleted.The assessee cannot be asked to prove the negative . There are plethora's of judgment on the subject, reliance is placed on some of them , as under:- Hon'ble Supreme Court in the case of CIT vs. Sati Oil Udyog Ltd ({(Sc) 2015 ITL 232 (2015) 230 Taxmann 521(2015)} held that:- The burden of proving that the assessee has so attempted to evade tax is on the revenue which may be discharged by the revenue by establishing facts and circumstances from which a reasonable inference can be drawn that the assessee has, in fact, attempted to evade tax lawfully payable by it. The Jaipur ITAT in the case of…

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…