FR Sauter AG v. ITO (Intl. Tax)

158 Taxmann.com 161Reported decision#8789 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 153ASection 132Section 263

Issues it is cited on

section 153a proceedingspanchnamacross objectionsection 263section 26section 153section 153asection 132section 15personsection 143(3)document

Judgments citing FR Sauter AG v. ITO (Intl. Tax)

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5102/DEL/2024[2013-14]Status: DisposedITAT Delhi23 Jul 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5084/Del./2024 : Asstt. Year : 2009-10 ITA No. 5100/Del./2024 : Asstt. Year : 2010-11 ITA No. 5085/Del./2024 : Asstt. Year : 2011-12 ITA No. 5086/Del./2024 : Asstt. Year : 2012-13 ITA No. 5102/Del./2024 : Asstt. Year : 2013-14 ITA No. 5097/Del./2024 : Asstt. Year : 2014-15 ITA No. 5098/Del./2024 : Asstt. Year : 2015-16 ITA No. 5099/Del./2024 : Asstt. Year : 2016-17 ITA No. 5087/Del./2024 : Asstt. Year : 2017-18 ITA No. 5088/Del./2024 : Asstt. Year : 201…

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5101/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Jul 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5084/Del./2024 : Asstt. Year : 2009-10 ITA No. 5100/Del./2024 : Asstt. Year : 2010-11 ITA No. 5085/Del./2024 : Asstt. Year : 2011-12 ITA No. 5086/Del./2024 : Asstt. Year : 2012-13 ITA No. 5102/Del./2024 : Asstt. Year : 2013-14 ITA No. 5097/Del./2024 : Asstt. Year : 2014-15 ITA No. 5098/Del./2024 : Asstt. Year : 2015-16 ITA No. 5099/Del./2024 : Asstt. Year : 2016-17 ITA No. 5087/Del./2024 : Asstt. Year : 2017-18 ITA No. 5088/Del./2024 : Asstt. Year : 201…

ACIT Central Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5100/DEL/2024[2010-11]Status: DisposedITAT Delhi23 Jul 2025AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5084/Del./2024 : Asstt. Year : 2009-10 ITA No. 5100/Del./2024 : Asstt. Year : 2010-11 ITA No. 5085/Del./2024 : Asstt. Year : 2011-12 ITA No. 5086/Del./2024 : Asstt. Year : 2012-13 ITA No. 5102/Del./2024 : Asstt. Year : 2013-14 ITA No. 5097/Del./2024 : Asstt. Year : 2014-15 ITA No. 5098/Del./2024 : Asstt. Year : 2015-16 ITA No. 5099/Del./2024 : Asstt. Year : 2016-17 ITA No. 5087/Del./2024 : Asstt. Year : 2017-18 ITA No. 5088/Del./2024 : Asstt. Year : 201…

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5099/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Jul 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5084/Del./2024 : Asstt. Year : 2009-10 ITA No. 5100/Del./2024 : Asstt. Year : 2010-11 ITA No. 5085/Del./2024 : Asstt. Year : 2011-12 ITA No. 5086/Del./2024 : Asstt. Year : 2012-13 ITA No. 5102/Del./2024 : Asstt. Year : 2013-14 ITA No. 5097/Del./2024 : Asstt. Year : 2014-15 ITA No. 5098/Del./2024 : Asstt. Year : 2015-16 ITA No. 5099/Del./2024 : Asstt. Year : 2016-17 ITA No. 5087/Del./2024 : Asstt. Year : 2017-18 ITA No. 5088/Del./2024 : Asstt. Year : 201…

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5098/DEL/2024[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5084/Del./2024 : Asstt. Year : 2009-10 ITA No. 5100/Del./2024 : Asstt. Year : 2010-11 ITA No. 5085/Del./2024 : Asstt. Year : 2011-12 ITA No. 5086/Del./2024 : Asstt. Year : 2012-13 ITA No. 5102/Del./2024 : Asstt. Year : 2013-14 ITA No. 5097/Del./2024 : Asstt. Year : 2014-15 ITA No. 5098/Del./2024 : Asstt. Year : 2015-16 ITA No. 5099/Del./2024 : Asstt. Year : 2016-17 ITA No. 5087/Del./2024 : Asstt. Year : 2017-18 ITA No. 5088/Del./2024 : Asstt. Year : 201…

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5097/DEL/2024[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5084/Del./2024 : Asstt. Year : 2009-10 ITA No. 5100/Del./2024 : Asstt. Year : 2010-11 ITA No. 5085/Del./2024 : Asstt. Year : 2011-12 ITA No. 5086/Del./2024 : Asstt. Year : 2012-13 ITA No. 5102/Del./2024 : Asstt. Year : 2013-14 ITA No. 5097/Del./2024 : Asstt. Year : 2014-15 ITA No. 5098/Del./2024 : Asstt. Year : 2015-16 ITA No. 5099/Del./2024 : Asstt. Year : 2016-17 ITA No. 5087/Del./2024 : Asstt. Year : 2017-18 ITA No. 5088/Del./2024 : Asstt. Year : 201…

ACIT Central Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5088/DEL/2024[2018-19]Status: DisposedITAT Delhi23 Jul 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5084/Del./2024 : Asstt. Year : 2009-10 ITA No. 5100/Del./2024 : Asstt. Year : 2010-11 ITA No. 5085/Del./2024 : Asstt. Year : 2011-12 ITA No. 5086/Del./2024 : Asstt. Year : 2012-13 ITA No. 5102/Del./2024 : Asstt. Year : 2013-14 ITA No. 5097/Del./2024 : Asstt. Year : 2014-15 ITA No. 5098/Del./2024 : Asstt. Year : 2015-16 ITA No. 5099/Del./2024 : Asstt. Year : 2016-17 ITA No. 5087/Del./2024 : Asstt. Year : 2017-18 ITA No. 5088/Del./2024 : Asstt. Year : 201…

ACIT Cental Circle 25, New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5087/DEL/2024[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5084/Del./2024 : Asstt. Year : 2009-10 ITA No. 5100/Del./2024 : Asstt. Year : 2010-11 ITA No. 5085/Del./2024 : Asstt. Year : 2011-12 ITA No. 5086/Del./2024 : Asstt. Year : 2012-13 ITA No. 5102/Del./2024 : Asstt. Year : 2013-14 ITA No. 5097/Del./2024 : Asstt. Year : 2014-15 ITA No. 5098/Del./2024 : Asstt. Year : 2015-16 ITA No. 5099/Del./2024 : Asstt. Year : 2016-17 ITA No. 5087/Del./2024 : Asstt. Year : 2017-18 ITA No. 5088/Del./2024 : Asstt. Year : 201…

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5086/DEL/2024[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5084/Del./2024 : Asstt. Year : 2009-10 ITA No. 5100/Del./2024 : Asstt. Year : 2010-11 ITA No. 5085/Del./2024 : Asstt. Year : 2011-12 ITA No. 5086/Del./2024 : Asstt. Year : 2012-13 ITA No. 5102/Del./2024 : Asstt. Year : 2013-14 ITA No. 5097/Del./2024 : Asstt. Year : 2014-15 ITA No. 5098/Del./2024 : Asstt. Year : 2015-16 ITA No. 5099/Del./2024 : Asstt. Year : 2016-17 ITA No. 5087/Del./2024 : Asstt. Year : 2017-18 ITA No. 5088/Del./2024 : Asstt. Year : 201…

ACIT Central Circle 25 Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5085/DEL/2024[2011-12]Status: DisposedITAT Delhi23 Jul 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5084/Del./2024 : Asstt. Year : 2009-10 ITA No. 5100/Del./2024 : Asstt. Year : 2010-11 ITA No. 5085/Del./2024 : Asstt. Year : 2011-12 ITA No. 5086/Del./2024 : Asstt. Year : 2012-13 ITA No. 5102/Del./2024 : Asstt. Year : 2013-14 ITA No. 5097/Del./2024 : Asstt. Year : 2014-15 ITA No. 5098/Del./2024 : Asstt. Year : 2015-16 ITA No. 5099/Del./2024 : Asstt. Year : 2016-17 ITA No. 5087/Del./2024 : Asstt. Year : 2017-18 ITA No. 5088/Del./2024 : Asstt. Year : 201…

ACIT Central Circle- 25 Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5084/DEL/2024[2009-10]Status: DisposedITAT Delhi23 Jul 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5084/Del./2024 : Asstt. Year : 2009-10 ITA No. 5100/Del./2024 : Asstt. Year : 2010-11 ITA No. 5085/Del./2024 : Asstt. Year : 2011-12 ITA No. 5086/Del./2024 : Asstt. Year : 2012-13 ITA No. 5102/Del./2024 : Asstt. Year : 2013-14 ITA No. 5097/Del./2024 : Asstt. Year : 2014-15 ITA No. 5098/Del./2024 : Asstt. Year : 2015-16 ITA No. 5099/Del./2024 : Asstt. Year : 2016-17 ITA No. 5087/Del./2024 : Asstt. Year : 2017-18 ITA No. 5088/Del./2024 : Asstt. Year : 201…

Sanjay Jain, New Delhi vs. PCIT (Central) -3, New Delhi

In the result, the appeals preferred by the assessee are allowed

ITA 1587/DEL/2024[2013-14]Status: DisposedITAT Delhi22 May 2024AY 2013-14

Bench: The Bench: - “For A.Y. 2013-14

Section 153ASection 263

…Hon’ble Courts, where issues have been remanded back to the concerned lower authorities once additional evidence is admitted. One of such latest decisions on which reliance is placed is decision in the case of FR. Sauter AG vs. ITO(International tax) (2024), 158 Taxmann.com 161 the (Delhi- Tribunal), wherein Hon’ble Tribunal restored the additional evidences filed by assessee to the file of the Ld. CIT(A) for deciding the grounds of appeal afresh after considering additional evidences so failed. 5. Since, during the course of hearing before Hon'ble Bench, only the issue of absence of warrant of authorisation an…

FR Sauter AG v. ITO (Intl. Tax) (158 Taxmann.com 161) — Cited in 12 Judgments | BharatTax