Infrastructure Lid v. ACIT

461 ITR 339Supreme Court of India2024#9074 most cited

What is Infrastructure Lid v. ACIT authority for?

Sanction for reassessment under Section 151 is vitiated if granted mechanically, without proper application of mind by the sanctioning authority. This principle applies even if the approving authority's decision is contrary to prior High Court rulings.

12

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

Also referred to as

Infrastructure Lid v. ACIT · 461 ITR 339 · SC · Section 147 · Section 148 · Section 151 · sanction for reassessment · mechanical sanction · approving authority · vitiated proceedings · reassessment

Sections most often in play

Section 1961Section 143(3)Section 147Section 148Section 151Section 133(6)Section 14ASection 80IC

Issues it is cited on

amp expendituretrue and full disclosuresection 92basanction under section 151transfer pricing orderfresh tangible materialsection 148(2)sanctioning authorityfirst proviso to section 147section 151(1)material facts necessary for assessmentspecified domestic transaction

Judgments citing Infrastructure Lid v. ACIT

DCIT, Central Circle-20, Delhi vs. Lotus Herbals Pvt. Ltd, Delhi

In the result, appeal of the Revenue in appeal No

ITA 2445/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…Ltd. -Capital Broadways (P) Ltd. vs ITO [2024] 167 taxmann.com 533 (Delhi). -The Saraswati Co-operative Bank Ltd vs ACIT (WP No. 1910/2022; decided on 26.08.2024) (Bom) -SABH Infrastructure Lid. vs. ACIT (2017) 398 ITR 198 (Del) (Dept. SL dismissed in (2024) 461 ITR 339 (SC)) -Yum! Restaurants Asia Pte. Restaurants Asia Pte. Ltd. vs. DDIT [2017] 397 ITR 665 (Del) -Central India Electric Supply Co. Ltd. vs. ITO [2011] 333 ITR 237 (Del) -Kartik Sureshchandra Gandhi vs. ACIT [2023] 295 Tasman 442 (Bom) -PCIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (All) -SMW Ispat (P.) Lad. v. ACIT: [2024] 163 laxmann.com 119…

DCIT, CC-20, Delhi vs. Lotus Herbals Pvt. Ltd., Delhi

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…Ltd. -Capital Broadways (P) Ltd. vs ITO [2024] 167 taxmann.com 533 (Delhi). -The Saraswati Co-operative Bank Ltd vs ACIT (WP No. 1910/2022; decided on 26.08.2024) (Bom) -SABH Infrastructure Lid. vs. ACIT (2017) 398 ITR 198 (Del) (Dept. SL dismissed in (2024) 461 ITR 339 (SC)) -Yum! Restaurants Asia Pte. Restaurants Asia Pte. Ltd. vs. DDIT [2017] 397 ITR 665 (Del) -Central India Electric Supply Co. Ltd. vs. ITO [2011] 333 ITR 237 (Del) -Kartik Sureshchandra Gandhi vs. ACIT [2023] 295 Tasman 442 (Bom) -PCIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (All) -SMW Ispat (P.) Lad. v. ACIT: [2024] 163 laxmann.com 119…

DCIT, CC-20, Delhi vs. Lotus Herbals Pvt. Ltd., Delhi

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…Ltd. -Capital Broadways (P) Ltd. vs ITO [2024] 167 taxmann.com 533 (Delhi). -The Saraswati Co-operative Bank Ltd vs ACIT (WP No. 1910/2022; decided on 26.08.2024) (Bom) -SABH Infrastructure Lid. vs. ACIT (2017) 398 ITR 198 (Del) (Dept. SL dismissed in (2024) 461 ITR 339 (SC)) -Yum! Restaurants Asia Pte. Restaurants Asia Pte. Ltd. vs. DDIT [2017] 397 ITR 665 (Del) -Central India Electric Supply Co. Ltd. vs. ITO [2011] 333 ITR 237 (Del) -Kartik Sureshchandra Gandhi vs. ACIT [2023] 295 Tasman 442 (Bom) -PCIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (All) -SMW Ispat (P.) Lad. v. ACIT: [2024] 163 laxmann.com 119…

DCIT, CC-20, Delhi vs. Lotus Herbals Pvt. Ltd., Delhi

In the result, appeal of the Revenue in appeal No

ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…Ltd. -Capital Broadways (P) Ltd. vs ITO [2024] 167 taxmann.com 533 (Delhi). -The Saraswati Co-operative Bank Ltd vs ACIT (WP No. 1910/2022; decided on 26.08.2024) (Bom) -SABH Infrastructure Lid. vs. ACIT (2017) 398 ITR 198 (Del) (Dept. SL dismissed in (2024) 461 ITR 339 (SC)) -Yum! Restaurants Asia Pte. Restaurants Asia Pte. Ltd. vs. DDIT [2017] 397 ITR 665 (Del) -Central India Electric Supply Co. Ltd. vs. ITO [2011] 333 ITR 237 (Del) -Kartik Sureshchandra Gandhi vs. ACIT [2023] 295 Tasman 442 (Bom) -PCIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (All) -SMW Ispat (P.) Lad. v. ACIT: [2024] 163 laxmann.com 119…

DCIT, Central Circle-20, New Delhi vs. Lotus Herbals P.Ltd, Delhi

In the result, appeal of the Revenue in appeal No

ITA 200/DEL/2023[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…Ltd. -Capital Broadways (P) Ltd. vs ITO [2024] 167 taxmann.com 533 (Delhi). -The Saraswati Co-operative Bank Ltd vs ACIT (WP No. 1910/2022; decided on 26.08.2024) (Bom) -SABH Infrastructure Lid. vs. ACIT (2017) 398 ITR 198 (Del) (Dept. SL dismissed in (2024) 461 ITR 339 (SC)) -Yum! Restaurants Asia Pte. Restaurants Asia Pte. Ltd. vs. DDIT [2017] 397 ITR 665 (Del) -Central India Electric Supply Co. Ltd. vs. ITO [2011] 333 ITR 237 (Del) -Kartik Sureshchandra Gandhi vs. ACIT [2023] 295 Tasman 442 (Bom) -PCIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (All) -SMW Ispat (P.) Lad. v. ACIT: [2024] 163 laxmann.com 119…

Sunita Saini, Haryana vs. Income Tax Officer, Ward 1(4), Faridabad, Haryana

In the result, appeal of the Assessee is allowed

ITA 1877/DEL/2024[2016-17]Status: DisposedITAT Delhi27 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1877/Del/2024 िनधा"रणवष"/Assessment Year:2016-17 बनाम Sunita Saini, Income Tax Officer, House No.743P, Sector-38, Vs. Ward 1(4), Gurugram, Haryana. Faridabad. Pan No.Awmps2317Q अपीलाथ" Appellant ""यथ"/Respondent

Section 10(38)Section 147Section 151Section 263

…l of the approving authority is contrary to the decision of the Hon’ble Delhi High Court in the case of M/s SAB Infrastructure Ltd. vs. ACIT (398 ITR 198) which decision of the Hon’ble Delhi High Court was also approved by the Hon’ble Apex Court reported in 461 ITR 339. 4. The Ld. Counsel for the assessee further submitted that reassessment order was passed u/s 147 r.w.s. 144B of the Act was without disposal of objections of the assessee against reopening of assessment, by passing a speaking order by Assessing Officer and therefore the same is illegal and invalid. Ld. Counsel for the assessee referring to page…

Ardent Steels Pvt. Ltd., Raipur vs. Pr. Commissioner of Income Tax, Raipur-1, Raipur

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 337/RPR/2025[2020-21]Status: DisposedITAT Raipur17 Oct 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 337/Rpr/2025 (िनधा"रण वष"Assessment Year: 2020-21)

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(3)Section 263

…Ardent Steels Private Limited vs. Pr. CIT, Raipur-1 12. Ld. AR placed his reliance on the following decision: I. Kishinchand Chellaram vs CIT (1980) 125 ITR 713(SC). II. Sabh Infrastructure Ltd. Vs. ACIT (2017) 398 ITR 198 (Del.), SLP dismissed vide (2024) 461 ITR 339 (SC). III. ACIT vs Sun & Sun Inframetric P. Ltd. (2024) 460 ITR 258 (Chhattisgarh) IV. Heirs & LRs of Late Laxmanbhai S Patel vs CIT (2010) 327 ITR 290, 304(Guj.). 13. Ld. AR further submitted that the assessee had kept and deprived off the information and material used against it in spite of making specific requests, it tantamount to no proper…

Brand India Real Estate Private Limited, Jaipur vs. Income Tax Officer Ward 6(1), Jaipur

In the result, appeal of the assessee is allowed

ITA 514/JPR/2025[2012-2013]Status: DisposedITAT Jaipur29 Sept 2025AY 2012-2013
For Appellant: Shri Siddharth Ranka, Adv. &For Respondent: Shri Dharam Singh Meena, JCIT
Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

…empt should be made to add to the reasons for reopening of the assessment beyond what has already been disclosed. Against the above decision, the revenue filed the SLP in Hon'ble supreme court which was rejected by the court and the case is reported in [2024] 461 ITR 339 (SC). 3. Further the reliance is also placed on the judgment in the case of Digital Mesh Softech India Pvt. Ltd., U.S. Technology International Private Limited Versus Union of India and Others [2024] 461 ITR 223 (Ker), wherein it was held that: - Re-opening of assessment u/s 147 - notice beyond period of four years - change in the opinion or a la…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S K.R. Pulp and Papers Ltd

ITA/529/2023HC Delhi31 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr. Sanjay Kumar, Ms. Monica BenjaminFor Respondent: Mr. Gautam Jain and Mr. Manish Yadav
Section 143(3)Section 147Section 148Section 260ASection 68Section 80I

…he reasons for reopening must specify which fact or information was not disclosed. Reliance is placed on the judgment of this Court in Sabh Infrastructure Ltd. v. ACIT: (2017) 398 ITR 198, affirmed by the Supreme Court in ACIT v. Sabh Infrastructure Ltd.: 461 ITR 339 (SC), for the same. 24. The Assessee further submitted that during the original assessment proceedings, all relevant documentation was submitted and verified by the AO. In particular, the Assessee had provided confirmations, PAN, bank statements, and identity documents of all 58 shareholders. It is urged that these facts were never disputed…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S K.R. Pulp and Papers Ltd

ITA-529/2023HC Delhi31 May 2025
For Appellant: Mr. Sanjay Kumar, Ms. Monica BenjaminFor Respondent: Mr. Gautam Jain and Mr. Manish Yadav
Section 143(3)Section 147Section 148Section 260ASection 68Section 80I

…he reasons for reopening must specify which fact or information was not disclosed. Reliance is placed on the judgment of this Court in Sabh Infrastructure Ltd. v. ACIT: (2017) 398 ITR 198, affirmed by the Supreme Court in ACIT v. Sabh Infrastructure Ltd.: 461 ITR 339 (SC), for the same. 24. The Assessee further submitted that during the original assessment proceedings, all relevant documentation was submitted and verified by the AO. In particular, the Assessee had provided confirmations, PAN, bank statements, and identity documents of all 58 shareholders. It is urged that these facts were never disputed…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…Ltd. -Capital Broadways (P) Ltd. vs ITO [2024] 167 taxmann.com 533 (Delhi). -The Saraswati Co-operative Bank Ltd vs ACIT (WP No. 1910/2022; decided on 26.08.2024) (Bom) -SABH Infrastructure Lid. vs. ACIT (2017) 398 ITR 198 (Del) (Dept. SL dismissed in (2024) 461 ITR 339 (SC)) -Yum! Restaurants Asia Pte. Restaurants Asia Pte. Ltd. vs. DDIT [2017] 397 ITR 665 (Del) -Central India Electric Supply Co. Ltd. vs. ITO [2011] 333 ITR 237 (Del) -Kartik Sureshchandra Gandhi vs. ACIT [2023] 295 Tasman 442 (Bom) -PCIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (All) -SMW Ispat (P.) Lad. v. ACIT: [2024] 163 laxmann.com 119…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jan 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…Ltd. -Capital Broadways (P) Ltd. vs ITO [2024] 167 taxmann.com 533 (Delhi). -The Saraswati Co-operative Bank Ltd vs ACIT (WP No. 1910/2022; decided on 26.08.2024) (Bom) -SABH Infrastructure Lid. vs. ACIT (2017) 398 ITR 198 (Del) (Dept. SL dismissed in (2024) 461 ITR 339 (SC)) -Yum! Restaurants Asia Pte. Restaurants Asia Pte. Ltd. vs. DDIT [2017] 397 ITR 665 (Del) -Central India Electric Supply Co. Ltd. vs. ITO [2011] 333 ITR 237 (Del) -Kartik Sureshchandra Gandhi vs. ACIT [2023] 295 Tasman 442 (Bom) -PCIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (All) -SMW Ispat (P.) Lad. v. ACIT: [2024] 163 laxmann.com 119…