CIT v. Sun Engineering Works (P) Ltd.

198 ITR 297Supreme Court of India1992#61 most cited

What is CIT v. Sun Engineering Works (P) Ltd. authority for?

A court's pronouncement derives its scope and color from the specific questions involved in the case, thus, due regard must always be given to the questions framed before the court when interpreting its judgment.

814

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2007 to 2026.

Also referred to as

CIT v. Sun Engineering Works · 198 ITR 297 · Supreme Court 1992 · judgment interpretation · scope of decision · questions framed · judicial precedent · Section 147 · reassessment · income escaping assessment

Also reported as

64 Taxmann 442107 CTR 209

Sections most often in play

Section 143(3)Section 147Section 148Section 153ASection 132Section 143(2)Section 143(1)Section 14A
Read the full judgment

Issues it is cited on

section 2(viii)section 56(viii)section 45(5)(c)section 155(16)section 23(1a)section 104section 45(5)(b)section 145b(1)section 194lakeyman insurancesection 160section 23(2)

Judgments citing CIT v. Sun Engineering Works (P) Ltd.

Gurmukh Das, Delhi vs. ACIT (Central Circle-8), Delhi

In the result, the two appeals of the Assessee are allowed

ITA 4533/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Apr 2026AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.4532/Del/2025 निर्धारणवर्ा/Assessment Year: 2017-18 Gurmukh Das, Acit, Central Circle-8, Room बिधम G-17, 3Rd Floor, Saket, South Delhi, No.333, 3Rd Floor, Dgit(I&Ci), Ara Vs. Delhi. Centre, Ground Floor, E-2, Pan No.Anrpd1084F Jhandewalan Extension, Delhi. अपीलधर्थी Appellant प्रत्यर्थी/Respondent & आ.अ.सं/.I.T.A No.4533/Del/2025 निर्धारणवर्ा/Assessment Year: 2018-19 Gurmukh Das, Acit, Central Circle-8, Room बिधम G-17, 3Rd Floor, Saket, South Delhi, No.333, 3Rd Floor, Dgit(I&Ci), Ara Vs. Delhi. Centre, Ground Floor, E-2, Pan No.Anrpd1084F Jhandewalan Extension, Delhi. अपीलधर्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ansh Kumar Sharma, Ca Revenue By Ms. Pooja Swaroop, Cit Dr सुिवधईकीतधरीख/ Date Of Hearing: 23.03.2026 15.04.2026 उद्घोर्णधकीतधरीख/Pronouncement On आदेश /O R D E R Per Sanjay Awasthi:

Section 147Section 148Section 153CSection 250

…have consistently held that procedural irregularities which do not prejudice the assessee do not invalidate the assessment proceedings. In this regard, reliance is placed on the decision of the Hon'ble Supreme Court in CIT vs. Sun Engineering Works (P) Ltd. (198 ITR 297), wherein it was held that reassessment proceedings cannot be challenged on technical grounds when the statutory purpose of assessment is otherwise fulfilled. 1.2 No prejudice caused to the assessee The assessee has failed to demonstrate how any prejudice has been caused merely because proceedings under section 148 were not formally dropped after…

Gurmukh Das, Delhi vs. ACIT (Central Circle-8), Delhi

In the result, the two appeals of the Assessee are allowed

ITA 4532/DEL/2025[2017-18]Status: DisposedITAT Delhi15 Apr 2026AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.4532/Del/2025 निर्धारणवर्ा/Assessment Year: 2017-18 Gurmukh Das, Acit, Central Circle-8, Room बिधम G-17, 3Rd Floor, Saket, South Delhi, No.333, 3Rd Floor, Dgit(I&Ci), Ara Vs. Delhi. Centre, Ground Floor, E-2, Pan No.Anrpd1084F Jhandewalan Extension, Delhi. अपीलधर्थी Appellant प्रत्यर्थी/Respondent & आ.अ.सं/.I.T.A No.4533/Del/2025 निर्धारणवर्ा/Assessment Year: 2018-19 Gurmukh Das, Acit, Central Circle-8, Room बिधम G-17, 3Rd Floor, Saket, South Delhi, No.333, 3Rd Floor, Dgit(I&Ci), Ara Vs. Delhi. Centre, Ground Floor, E-2, Pan No.Anrpd1084F Jhandewalan Extension, Delhi. अपीलधर्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ansh Kumar Sharma, Ca Revenue By Ms. Pooja Swaroop, Cit Dr सुिवधईकीतधरीख/ Date Of Hearing: 23.03.2026 15.04.2026 उद्घोर्णधकीतधरीख/Pronouncement On आदेश /O R D E R Per Sanjay Awasthi:

Section 147Section 148Section 153CSection 250

…have consistently held that procedural irregularities which do not prejudice the assessee do not invalidate the assessment proceedings. In this regard, reliance is placed on the decision of the Hon'ble Supreme Court in CIT vs. Sun Engineering Works (P) Ltd. (198 ITR 297), wherein it was held that reassessment proceedings cannot be challenged on technical grounds when the statutory purpose of assessment is otherwise fulfilled. 1.2 No prejudice caused to the assessee The assessee has failed to demonstrate how any prejudice has been caused merely because proceedings under section 148 were not formally dropped after…

Surender Kumar Bhojwani, Hyderabad vs. ITO, Intl. Taxtion -1, Hyderabad

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 2086/HYD/2025[2012-13]Status: DisposedITAT Hyderabad30 Mar 2026AY 2012-13
Section 143(3)Section 147Section 148Section 54F

…items not claimed in the original assessment proceedings, unless relatable to 'escaped income’, and reagitate the concluded matters. Our aforesaid view is supported by the judgment of the Hon’ble Supreme Court in CIT Vs. Sun Engineering Works 9P) Ltd. (1992) 198 ITR 297 (SC). The Hon’ble Supreme Court based on its exhaustive deliberations on the aforesaid issue, had observed as under: “37. The principle laid down by this Court in V. Jaganmohan Rao's case (supra) therefore, is only to the extent that once an assessment is validly reopened by issuance of notice under section 32(2) of the 1922 Act (corresponding to…

Ramjidas Budhraja Charitable Trust (Sgm), Chhindwara vs. Income Tax Officer Exemption, Jabalpur

In the result, the appeal of the assessee is dismissed

ITA 235/JAB/2025[2015-16]Status: DisposedITAT Jabalpur19 Feb 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 10Section 11Section 11(2)Section 143(1)Section 143(3)Section 147Section 148

…itiated u/s 147 of the Act, a benefit not claimed by the assessee in the return of income can be allowed or not is settled and has attained finality by the order of the Hon’ble Supreme Court in the case CIT vs Sun Engineering Work Pvt Ltd (1992) 64 Taxman 442/198 ITR 297 (SC). In this case, the Hon’ble Supreme Court held that the proceedings u/s 147 of I. T. Act are for the benefit of Revenue and not the assessee and are aimed at gathering the escaped income of an assessee. In the present case before us, the assessee has made a claim for deduction on account of accumulation of income of Rs.39,00,000/- u/s 11 of t…

Raj Kumar Palia, Bhopal vs. Deputy Commissioner of Income Tax - Itarsi, Camp at Bhopal, Bhopal

Appeal is dismissed

ITA 453/IND/2025[2009-10]Status: DisposedITAT Indore03 Feb 2026AY 2009-10

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2009-10 Raj Kumar Paliya Dcit/Acit M/S. Da Construction

Section 139Section 143(2)Section 143(3)Section 144Section 147Section 148Section 40

…the claim which the appellant did not make in the Return of Income. The appellant cannot seek review of the concluded items. I rely on the decision in the case of Commissioner of Income-tax vs. Sun Engineering Works (P.) Ltd. [1992] 64 Taxman 442 (SC)/[1992] 198 ITR 297 (SC)/[1992] 107 CTR 209 (SC) [17-09-1992] which is as under: - [1992] 64 Taxman 442 (SC)/[1992] 198 ITR 297 (SC)/[1992] 107... [1992] 64 Taxman 442 (SC) SUPREME COURT OF INDIA Commissioner of Income-tax V. Sun Engineering Works (P.) Ltd.* YOGESHWAR DAYAL AND A.S. ANAND, JJ. CIVIL APPEAL NOS, 3251-52 OF 1979 SEPTEMBER 17, 1992 Section 147 of the…

Anuj Nagpal, Delhi vs. ACIT, Central Circle 14, Delhi

The appeals are allowed

ITA 524/DEL/2022[2014-15]Status: DisposedITAT Delhi28 Jan 2026AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…he points of arguments canvassed by both the sides. Though there is plethora of judicial precedents on this aspect, it will suffice here to reproduce the relevant part of the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works (P).Ltd., 198 ITR 297, which is self-explanatory: P a g e | 11 ITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022 AnuNagpal& Others “It is neither desirable nor permissible to pick out a word or a sentence from the judgment of this Court, divorced from the context of the question under consideration and treat it to be the complete 'law' declared by this Court....”.…

Anuj Nagpal, Delhi vs. ACIT, Central Circle -14, Delhi

ITA 523/DEL/2022[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…he points of arguments canvassed by both the sides. Though there is plethora of judicial precedents on this aspect, it will suffice here to reproduce the relevant part of the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works (P).Ltd., 198 ITR 297, which is self-explanatory: Page | 11 ITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022 AnuNagpal& Others “It is neither desirable nor permissible to pick out a word or a sentence from the judgment of this Court, divorced from the context of the question under consideration and treat it to be the complete 'law' declared by this Court....". 18. In…

Anuj Nagpal, Delhi vs. ACIT Central Circle 14, Delhi

The appeals are allowed

ITA 467/DEL/2022[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…he points of arguments canvassed by both the sides. Though there is plethora of judicial precedents on this aspect, it will suffice here to reproduce the relevant part of the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works (P).Ltd., 198 ITR 297, which is self-explanatory: P a g e | 11 ITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022 AnuNagpal& Others “It is neither desirable nor permissible to pick out a word or a sentence from the judgment of this Court, divorced from the context of the question under consideration and treat it to be the complete 'law' declared by this Court....”.…

Anu Nagpal, Delhi vs. ACIT, Central Circle 14, Delhi

The appeals are allowed

ITA 465/DEL/2022[2014-15]Status: DisposedITAT Delhi28 Jan 2026AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…he points of arguments canvassed by both the sides. Though there is plethora of judicial precedents on this aspect, it will suffice here to reproduce the relevant part of the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works (P).Ltd., 198 ITR 297, which is self-explanatory: P a g e | 11 ITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022 AnuNagpal& Others “It is neither desirable nor permissible to pick out a word or a sentence from the judgment of this Court, divorced from the context of the question under consideration and treat it to be the complete 'law' declared by this Court....”.…

Anu Nagpal, Delhi vs. ACIT, Central Circle-14, Delhi

The appeals are allowed

ITA 463/DEL/2022[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…he points of arguments canvassed by both the sides. Though there is plethora of judicial precedents on this aspect, it will suffice here to reproduce the relevant part of the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works (P).Ltd., 198 ITR 297, which is self-explanatory: P a g e | 11 ITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022 AnuNagpal& Others “It is neither desirable nor permissible to pick out a word or a sentence from the judgment of this Court, divorced from the context of the question under consideration and treat it to be the complete 'law' declared by this Court....”.…

Abheek Nagpal, Delhi vs. ACIT, Delhi

ITA 457/DEL/2022[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…he points of arguments canvassed by both the sides. Though there is plethora of judicial precedents on this aspect, it will suffice here to reproduce the relevant part of the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works (P).Ltd., 198 ITR 297, which is self-explanatory: Page | 11 ITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022 AnuNagpal& Others “It is neither desirable nor permissible to pick out a word or a sentence from the judgment of this Court, divorced from the context of the question under consideration and treat it to be the complete 'law' declared by this Court....”. 18. In…

Deputy Commissioner of Income Tax, Central Circle-1(4), Chennai vs. Periyasamy Anbunathan, Karur

In the result, all the appeals of the Revenue and the assessee are partly allowed for statistical purposes and the cross objections of the assessee are dismissed

ITA 1596/CHNY/2025[2016-17]Status: DisposedITAT Chennai23 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.J.K. Reddy, CAFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 131Section 132Section 132(4)Section 250

…he points of arguments canvassed by both the sides. Though there is plethora of judicial precedents on this aspect, it will suffice here to reproduce the relevant part of the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works (P) Ltd.; 198 ITR 297, which is self- explanatory: "It is neither desirable nor permissible to pick out a word or sentence from the judgment of this court, divorced from the context the question under consideration and treat it to be the complete law declared by this court. ....". 24. In the case of UOI & Ors. v. Dhanwanti Devi & Ors; 6 SCC 44, the Hon'ble Supreme C…

Deputy Commissioner of Income Tax, Central Circle-1(4), Chennai vs. Periyasamy Anbunathan, Karur

In the result, all the appeals of the Revenue and the assessee are

ITA 1536/CHNY/2025[2017]Status: DisposedITAT Chennai23 Jan 2026
Section 131Section 132Section 132(4)Section 250

…he points of arguments canvassed by both the sides. Though there is plethora of judicial precedents on this aspect, it will suffice here to reproduce the relevant part of the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works (P) Ltd.; 198 ITR 297, which is self- explanatory: "It is neither desirable nor permissible to pick out a word or sentence from the judgment of this court, divorced from the context the question under consideration and treat it to be the complete law declared by this court. ....". 24. In the case of UOI & Ors. v. Dhanwanti Devi & Ors; 6 SCC 44, the Hon'ble Supreme Cou…

Deputy Commissioner of Income Tax, Central Circle-1(4), Chennai vs. Periyasamy Anbunathan, Karur

In the result, all the appeals of the Revenue and the assessee are partly allowed for statistical purposes and the cross objections of the assessee are dismissed

ITA 1529/CHNY/2025[2014-15]Status: DisposedITAT Chennai23 Jan 2026AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.J.K. Reddy, CAFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 131Section 132Section 132(4)Section 250

…he points of arguments canvassed by both the sides. Though there is plethora of judicial precedents on this aspect, it will suffice here to reproduce the relevant part of the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works (P) Ltd.; 198 ITR 297, which is self- explanatory: "It is neither desirable nor permissible to pick out a word or sentence from the judgment of this court, divorced from the context the question under consideration and treat it to be the complete law declared by this court. ....". 24. In the case of UOI & Ors. v. Dhanwanti Devi & Ors; 6 SCC 44, the Hon'ble Supreme C…

Periyasamy Anbunathan, Karur vs. DCIT, CC-1(4), Chennai

In the result, all the appeals of the Revenue and the assessee are partly allowed for statistical purposes and the cross objections of the assessee are dismissed

ITA 1489/CHNY/2025[2016-17]Status: DisposedITAT Chennai23 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.J.K. Reddy, CAFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 131Section 132Section 132(4)Section 250

…he points of arguments canvassed by both the sides. Though there is plethora of judicial precedents on this aspect, it will suffice here to reproduce the relevant part of the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works (P) Ltd.; 198 ITR 297, which is self- explanatory: "It is neither desirable nor permissible to pick out a word or sentence from the judgment of this court, divorced from the context the question under consideration and treat it to be the complete law declared by this court. ....". 24. In the case of UOI & Ors. v. Dhanwanti Devi & Ors; 6 SCC 44, the Hon'ble Supreme C…

Periasamy Anbunathan, Karur vs. DCIT, CC-1(4), Chennai

In the result, all the appeals of the Revenue and the assessee are partly allowed for statistical purposes and the cross objections of the assessee are dismissed

ITA 1488/CHNY/2025[2015-16]Status: DisposedITAT Chennai23 Jan 2026AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.J.K. Reddy, CAFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 131Section 132Section 132(4)Section 250

…he points of arguments canvassed by both the sides. Though there is plethora of judicial precedents on this aspect, it will suffice here to reproduce the relevant part of the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works (P) Ltd.; 198 ITR 297, which is self- explanatory: "It is neither desirable nor permissible to pick out a word or sentence from the judgment of this court, divorced from the context the question under consideration and treat it to be the complete law declared by this court. ....". 24. In the case of UOI & Ors. v. Dhanwanti Devi & Ors; 6 SCC 44, the Hon'ble Supreme C…

Sanjay Gopaldas Bajaj, Mumbai vs. ITO Ward-12(1)(1), Mumbai

ITA 5944/MUM/2025[2015-16]Status: DisposedITAT Mumbai20 Jan 2026AY 2015-16

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant ()

Section 139Section 139(1)Section 54

…ppearance of accountant), which is a reasonable cause and establishes bona fides of the appellant. 3. On the facts and circumstances of the case and in law the NFAC (appeals) misinterpreted the Supreme Court judgment in CIT vs. Sun Engineering Works (P) Ltd. (198 ITR 297) (1992). The appellant contends that the reassessment proceedings were initiated to assess escaped income, and the claim of deduction u/s 54 was directly related to the LTCG arising from the sale of the residential property, which was part of the reassessment proceedings. 4. On the facts and circumstances of the case and in law, the Assessing Off…

Devi Manubhai Shah, Mumbai vs. ITO - Circle 32(1), Mumbai

ITA 7005/MUM/2025[2012-13]Status: DisposedITAT Mumbai09 Jan 2026AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Piyush ChhajedFor Respondent: Shri Annavaran Kosuri
Section 143(1)Section 143(3)Section 147Section 54F

…ed by the Learned CIT(A) dismissing ground number 4 raised by the Assessee in appeal before CIT(A), the Learned Departmental Representative submitted that as per the judgment of the Hon’ble Supreme Court in the case of CIT vs. Sun Engineering Works (P) Ltd. : 198 ITR 297 (SC), once reassessment proceedings are validly initiated, the Assessing Officer can assess any income that comes to light even if the same is not mentioned in the reasons recorded for reopening the assessment. 5. We have considered the rival submission and have perused the material on record. 6. The Assessing Officer has recorded following rea…

Income Tax Officer Ward-2(2)(1), Ghaziabad vs. Vikas Sharma, Ghaziabad

In the result, the appeal filed by the Revenue in AY 2013-14 is dismissed

ITA 3525/DEL/2025[2014-15]Status: DisposedITAT Delhi30 Dec 2025AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 143(3)Section 147Section 148Section 148A

…y on paragraph 111 without considering the exclusions in paragraph 110 is contrary to established principles of statutory interpretation and judicial discipline. The Hon’ble Supreme Court in Commissioner of Income-tax v. Sun Engineering Works (P.) Ltd. [1992] 198 ITR 297 (SC) categorically held that “it is not proper to regard a word, a clause or a sentence occurring in a judgment of the Supreme Court, divorced from its context, as containing a full exposition of the law on a question when the question did not even fall to be answered in that judgment.” 23. In light of the above, it is respectfully submitted that…

Income Tax Officer Ward-2(2)(1), Ghaziabad vs. Vikas Sharma, Ghaziabad

In the result, the appeal filed by the Revenue in AY 2013-14 is dismissed

ITA 3495/DEL/2025[2013-14]Status: DisposedITAT Delhi30 Dec 2025AY 2013-14

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 143(3)Section 147Section 148Section 148A

…y on paragraph 111 without considering the exclusions in paragraph 110 is contrary to established principles of statutory interpretation and judicial discipline. The Hon’ble Supreme Court in Commissioner of Income-tax v. Sun Engineering Works (P.) Ltd. [1992] 198 ITR 297 (SC) categorically held that “it is not proper to regard a word, a clause or a sentence occurring in a judgment of the Supreme Court, divorced from its context, as containing a full exposition of the law on a question when the question did not even fall to be answered in that judgment.” 23. In light of the above, it is respectfully submitted that…