How many judgments cite Pepsico India Holdings (P) Ltd. v. ACIT?

249 judgments on BharatTax cite Pepsico India Holdings (P) Ltd. v. ACIT (370 ITR 295), spanning 2015 to 2026.

Which sections of the Income Tax Act does Pepsico India Holdings (P) Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 153C, Section 1961, Section 153A, Section 132, Section 132(4).

Pepsico India Holdings (P) Ltd. v. ACIT

370 ITR 295High Court2015#344 most cited

What is Pepsico India Holdings (P) Ltd. v. ACIT authority for?

Section 153C of the Income-tax Act is invoked only when it is established that seized documents do not belong to the searched person, or if the searched person disclaims them; the satisfaction note must specifically indicate this fact.

249

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Pepsico India Holdings v. ACIT · Section 153C · Section 153A · Section 132 · seized documents · documents belonging to searched person · satisfaction note · disclaimer of documents · search assessment · undisclosed income

Sections most often in play

Section 143(3)Section 153C Section 1961 Section 153A Section 132 Section 132(4)Section 131(1A)Section 132(1)

Read the full judgment

Issues it is cited on

section 153c(1)section 132(4a)documents seized block period satisfaction note section 132a section 153b section 153c section 153d section 153 undisclosed income section 153a

Judgments citing Pepsico India Holdings (P) Ltd. v. ACIT

Pr. Commissioner Ofincome Tax - 2 vs. Natural Products Bio Tech Ltd

Appeals are dismissed

ITA/571/2015HC Delhi14 Aug 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 153Section 260

…/ $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 3. + ITA 569/2015 PR. COMMISSIONER OFINCOME TAX - 2. Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel and Ms Shikha Garg, Advocates versus NATURAL PRODUCTS BIO TECH LTD. Respondent Through: Mr Sudesh Garg, Advocate WITH 4. + ITA 570/2015 PR. COMMISSIONER OFINCOME TAX - 2. Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel and Ms Shikha Garg, Advocates versus NATURAL PRODUCTS BIO TECH LTD. Respondent Through: Mr Sudesh Garg, Advocate AND 5.…

Pr. Commissioner Ofincome Tax - 2 vs. Natural Products Bio Tech Ltd

Appeals are dismissed

ITA/569/2015HC Delhi14 Aug 2015

Section 153Section 260

…ne 2015? 5. The ITAT has found, and in the view of the this Court correctly, that that the Assessing Officer failed to record his satisfaction in that regard in terms of the law as explained by the Court in Pepsico India Holdings (P) Ltd. v. ACIT [2015] 370 ITR 295 (Del). 6. This Court has by order dated 8th July, 2015 dismissed the Revenue’s Appeal ITA No. 373/2015 (PR. COMMISSIONER OF INCOME TAX (CENTRAL)- I v. GLOBAL HERITAGE VENTURE LTD.) and by the order dated 20th July, 2015 dismissed the Revenue’s appeals ITA 406-409/2015 (PR. COMMISSIONER OF INCOME TAX (CENTRAL)-I v. NAGESHWAR INVESTME…

Smt. Uma Prasad, Bangalore vs. DCIT, Bangalore

In the result, the appeals by the assessee are allowed

ITA 323/BANG/2011[2005-06]Status: DisposedITAT Bangalore30 Jul 2015AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri Chandrashekar, AdvocateFor Respondent: Shri G.R. Reddy, CIT-I(DR)

Section 132Section 153C

…herefore the proceedings for both the ITA Nos.323 & 324/Bang/2011 Page 11 of 12 assessment years are required to be quashed. We also derive support for the above conclusion from the decision of the Hon’ble Gujarat High Court in Vijaybhai N Chandrani v. ACIT, 333 ITR 436 (Guj), wherein it was held that the fact of a reference to the name of person in the seized document cannot be the basis to come to the conclusion that the document belonged to the said person. Proceedings initiated on the basis of such assumption u/s 153C were held to be without jurisdiction and quashed by the Hon’ble Gujarat High Court. 16. We…

P.R Commissioner of Income Tax (Central-II) vs. Aakash Arogya Mandir Pvt. Ltd

The appeals are dismissed

ITA/510/2015HC Delhi28 Jul 2015

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 153Section 153CSection 260

…v. ACIT (2014)367 ITR 112 (Del). 5. Ms. Suruchi Aggarwal, learned Senior Standing counsel for the Appellant tried to distinguish the cases on hand from the decisions in Pepsi Foods Pvt. Ltd. V. ACIT {supra) and Pepsico India Holdings Pvt. Ltd. v. ACIT (2015) 370 ITR 295 (Del). According to her when the AO of the searched person and of the Assessee is the same, the AO need not separately record his satisfaction qua the Assessee. She referred to an order dated 4^'' December 2014 passed by this Court in ITA Nos. 662/2014, 663/2014 and 664/2014 where one of the questions of law framed concerned the ITAT having set a…

(Central-II) vs. Aakash Arogya Mandir Pvt. Ltd

The appeals are dismissed

ITA/509/2015HC Delhi28 Jul 2015

Section 153Section 260

…T (2014)367 ITR 112 (Del). 5. Ms. Suruchi Aggarwal, learned Senior Standing counsel for the Appellant tried to distinguish the cases on hand from the decisions in Pepsi Foods Pvt. Ltd. v. ACIT (supra) and Pepsico India Holdings Pvt. Ltd. v. ACIT (2015) 370 ITR 295 (Del). According to her when the AO of the searched person and of the Assessee is the same, the AO need not separately record his satisfaction qua the Assessee. She referred to an order dated 4th December 2014 passed by this Court in ITA Nos. 662/2014, 663/2014 and 664/2014 where one of the questions of law framed concerned the ITAT having se…

Pro Commissioner of Income Tax (Central)-I vs. Nageshwar Investment Ltd

The appeals are dismissed

ITA/408/2015HC Delhi20 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 153

…ated 28th November 2014 pertaining to Assessment Years ('AYs') 2005-06, 2006-07, 2007-08 and 2008-09 relied upon, inter alia, on ITA Nos. 406, 407, 408 & 409 of 2015 Page2of4 the judgment of this Court in Pepsico India Holdings (P) Ltd. v. ACIT [2015] 370 ITR 295 (Delhi). It is stated that the judgment of this Court in Pepsico is pending consideration in a special leave petition in the Supreme Court. However no stay has been granted of the operation of the judgment of this Court. Learned counsel for the Revenue submitted that the ITAT has also relied on the decision of its coordinate Bench in V.K. Fi…

Pr. Commissioner of Income Tax (Central)-I vs. Nageshwar Investment Ltd

The appeals are dismissed

ITA/409/2015HC Delhi20 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 153

Tax (Central)-I vs. Nageshwar Investment Ltd

The appeals are dismissed

ITA/406/2015HC Delhi20 Jul 2015

Section 153

…QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 22:01:08 ITA Nos. 406, 407, 408 & 409 of 2015 Page 3 of 4 the judgment of this Court in Pepsico India Holdings (P) Ltd. v. ACIT [2015] 370 ITR 295 (Delhi). It is stated that the judgment of this Court in Pepsico is pending consideration in a special leave petition in the Supreme Court. However no stay has been granted of the operation of the judgment of this Court. 4. Learned counsel for the Revenue submitted that the ITAT has also relied on the decision of its coordinate Bench in V…

The Commissioner of Income Tax (Central)-III vs. National Industries Corporation Ltd

ITA/429/2013HC Delhi22 Jan 2015

Section 153ASection 153C

…ITA Nos.429-433/2013, 522/2013, 530/2013, 534-537/2013, 252-256/2014, 418-423/2014, 447/2014, 759-761/2014 & 782-784/2014 Page | 1 $~65 to 87, 93 to 95 & 103 to 105 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: 22.01.2015 + ITA 429/2013 + ITA 430/2013 + ITA 431/2013 + ITA 432/2013 THE COMMISSIONER OF INCOME TAX (CENTRAL)-I ..... Appellant Through Mr. Balbir Singh, sr. standing counsel with Mr. Abhishek Singh Baghel, Adv. versus MOHAN MEAKINS LIMITED ..... Respondent Through Mr. C S Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv. + ITA 4…