CIT v. SPL’s Siddhartha Ltd.

345 ITR 223High Court2012#598 most cited

What is CIT v. SPL’s Siddhartha Ltd. authority for?

Reassessment proceedings under Section 147 are invalid if the sanction required under Section 151 is obtained mechanically, without independent application of mind by the sanctioning authority, or is based on borrowed satisfaction.

164

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. SPL's Siddhartha Ltd. · Section 151 · Section 147 · Section 148 · validity of reassessment · sanction for reassessment · approval without application of mind · borrowed satisfaction · mechanical approval · income escaping assessment

Also reported as

167 Taxmann.com 113

Sections most often in play

Section 143(3)Section 147Section 148Section 151Section 133ASection 142(1)Section 271AAASection 143(2)
Read the full judgment

Issues it is cited on

approval under section 151section 151(2)section 151(1)sanctioning authoritymaterial facts necessary for assessmentsection 292bnon application of mindborrowed satisfactionincome escaping assessmentspecified authoritysection 151non-application of mind

Judgments citing CIT v. SPL’s Siddhartha Ltd.

ITO, Narnaul vs. Sh. Rati Ram S/O Sh. Matu Ram, Mahendergarh

In the result, both the appeals filed by the Revenue stand dismissed

ITA 3099/DEL/2014[2004-05]Status: DisposedITAT Delhi27 Oct 2015AY 2004-05

Bench: Shri H.S. Sidhu

For Appellant: NoneFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 151(1)Section 151(2)

…ITA NOS. 3098-3099/DEL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 3098 /DEL/2014 A.Y. : 2004-05 Income Tax Officer, Smt. Sarti Devi, W/o Sh. Rati Ram, Ward-2, VS. Village- Khatod Mahender Garh, Narnaul Distt. Mohindergarh Haryana – 123029 (PAN: CRIPS7034P) AND I.T.A. NO. 3099 /DEL/2014 A.Y. : 2004-05 Income Tax Officer, Sh. Rati Ram, S/o Sh. Matu Singh Ward-2, VS. Village- Khatod Mahender Garh, Narnaul Distt. Mohindergarh Haryana – 123029 (PAN: AUUPR7259J) (Appellant) (Respondent) Assessee by : None Department by : Sh. P. Dam Kan…

ITO, Narnaul vs. Smt. Sarti Devi W/O Sh. Rati Ram, Mahendergarh

In the result, both the appeals filed by the Revenue stand dismissed

ITA 3098/DEL/2014[2004-05]Status: DisposedITAT Delhi27 Oct 2015AY 2004-05

Bench: Shri H.S. Sidhu

For Appellant: NoneFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 151(1)Section 151(2)

…ITA NOS. 3098-3099/DEL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 3098 /DEL/2014 A.Y. : 2004-05 Income Tax Officer, Smt. Sarti Devi, W/o Sh. Rati Ram, Ward-2, VS. Village- Khatod Mahender Garh, Narnaul Distt. Mohindergarh Haryana – 123029 (PAN: CRIPS7034P) AND I.T.A. NO. 3099 /DEL/2014 A.Y. : 2004-05 Income Tax Officer, Sh. Rati Ram, S/o Sh. Matu Singh Ward-2, VS. Village- Khatod Mahender Garh, Narnaul Distt. Mohindergarh Haryana – 123029 (PAN: AUUPR7259J) (Appellant) (Respondent) Assessee by : None Department by : Sh. P. Dam Kan…

Commissioner of Income Tax-8 (Erstwhile CIT-III) vs. Soyuz Industrial Resources Ltd

In that consequence

ITA-158/2015HC Delhi27 Feb 2015
Section 143Section 143(1)Section 147Section 147(1)Section 148Section 151Section 151(1)Section 151(2)Section 292B

…wise Section 292B of the Act precluded the assessee’s objection as to the jurisdictional infirmity of the notice. This was repelled by the ITAT itself. It relied upon a Division Bench ruling in Commissioner of Income Tax V. S.P.L's Siddhartha Ltd. (2012) 345 ITR 223. 4. The Revenue contends that the ITAT fell into error and relies upon the proviso to Section 151(1) to say that in all cases where re-assessment is proposed, the approval of the highest authorities such as the Principal Chief Commissioner, Principal Commissioner or the Commissioner, is essential and that in the facts of this case such auth…

Commissioner of Income Tax-8 (Erstwhile CIT-III) vs. Soyuz Industrial Resources Ltd

In that consequence

ITA/158/2015HC Delhi27 Feb 2015
Section 143Section 143(1)Section 147Section 147(1)Section 148Section 151Section 151(1)Section 151(2)Section 292B

…wise Section 292B of the Act precluded the assessee’s objection as to the jurisdictional infirmity of the notice. This was repelled by the ITAT itself. It relied upon a Division Bench ruling in Commissioner of Income Tax V. S.P.L's Siddhartha Ltd. (2012) 345 ITR 223. 4. The Revenue contends that the ITAT fell into error and relies upon the proviso to Section 151(1) to say that in all cases where re-assessment is proposed, the approval of the highest authorities such as the Principal Chief Commissioner, Principal Commissioner or the Commissioner, is essential and that in the facts of this case such auth…