How many judgments cite Sabh Infrastructure Ltd. v. ACIT?

137 judgments on BharatTax cite Sabh Infrastructure Ltd. v. ACIT (398 ITR 198), spanning 2018 to 2026.

Which sections of the Income Tax Act does Sabh Infrastructure Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 151, Section 68, Section 69A.

Sabh Infrastructure Ltd. v. ACIT

398 ITR 198High Court2017#742 most cited

What is Sabh Infrastructure Ltd. v. ACIT authority for?

Sanction under Section 151 granted in a mechanical manner, without application of mind, vitiates reassessment proceedings under Sections 147 and 148. The court also laid down guidelines for the Revenue to follow when reopening assessments, emphasizing the need to provide reasons and approval documentation to the assessee.

137

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Sabh Infrastructure Ltd. v. ACIT · section 147 · section 148 · section 151 · mechanical sanction · non-application of mind · reassessment proceedings · reopening assessment guidelines · reasons for reopening · approval of superior officer · vitiated proceedings · true and full disclosure

Also reported as

99 Taxmann.com 409

Sections most often in play

Section 147 Section 148 Section 143(3)Section 151 Section 68 Section 69A Section 139(1)Section 153C

Issues it is cited on

amp expenditure material facts necessary for assessment section 148(2)true and full disclosure borrowed satisfaction sanction under section 151 section 92ba live link first proviso to section 147 non application of mind third party information sanctioning authority

Judgments citing Sabh Infrastructure Ltd. v. ACIT

Dodhia Synthetics Limited, Bhiwandi vs. DCIT-CC-3, Thane

The appeal of the assessee is Allowed on the

ITA 2190/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14

Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, 'D' BENCH MUMBAI BEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER | ITA (SS) No. | AY | Assessee/ Assessee | Respondent 795/Mum/2025 2013-14 Dodhia Filaments Pvt DCIT, CC -3 796/Mum/2025 2014-15 Ltd. Room No. 12, A 797/Mum/2025 2015-16 69/100, New Mavji wing, 6th Floor, 798/Mum/2025 2016-17 compound, Narpoli Ashar IT Park, 799/Mum/2025 2017-18 Behind Ratan Talkies Thane (W) Bhiwandi. 2189/Mum/2025 2013-14 Dodhia Synthetics Ltd., DCIT, CC -3 2190/Mum/2025 2013-14 House No. 98/2, Room No. 12, A 2200/Mum/2025 2019-20 Dodhia House, Behind w…

Dodhia Synthetics Limited, Bhiwandi vs. DCIT-CC-3, Thane

ITA 2189/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA (SS) No. AY Assessee/ Respondent Assessee 795/Mum/2025 2013-14 Dodhia Filaments Pvt DCIT, CC -3 Ltd., Room No. 12, A 796/Mum/2025 2014-15 69/100, New Mavji wing, 6th Floor, 797/Mum/2025 2015-16 compound, Narpoli Ashar IT Park, 798/Mum/2025 2016-17 Behind Ratan Talkies Thane (W) 799/Mum/2025 2017-18 Bhiwandi. 2189/Mum/2025 2013-14 Dodhia Synthetics Ltd., DCIT, CC -3 House No. 98/2, Room No. 12, A 2190/Mum/2025 2013-14 Dodhia House, Behind wing, 6th Floor, 2200/Mum/20…

DCIT, Central Circle -3, Thane vs. Dodhia Synthetics Limited, Bhiwandi

ITA 2106/MUM/2025[2015-16]Status: DisposedITAT Mumbai17 Sept 2025AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 250Section 68

DCIT, Central Circle -3, Thane vs. Dodhia Synthetics Limited, Bhiwandi

The appeal of the assessee is Allowed on the

ITA 2105/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Sept 2025AY 2014-15

Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA (SS) No. 795/Mum/2025 796/Mum/2025 797/Mum/2025 798/Mum/2025 799/Mum/2025 2189/Mum/2025 2190/Mum/2025 2200/Mum/2025 2201/Mum/2025 2202/Mum/2025 2203/Mum/2025 2204/Mum/2025 2205/Mum/2025 2206/Mum/2025 2105/Mum/2025 2106/Mum/2025 2227/Mum/2025 AY 2013-14 2014-15 2015-16 2016-17 2017-18 2013-14 2013-14 2019-20 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2014-15 2015-16 2016-17 Assessee/ Assessee Dodhia Filaments Pvt Ltd. New Mavji compound, Narpoli Behind Ratan Ta…

Yugal Madhukar Khairnar, Satana vs. The Income-Tax Officer, Ward 1, Malegaon

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1322/PUN/2025[2012-13]Status: DisposedITAT Pune09 Sept 2025AY 2012-13

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1322/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Yugal Madhukar Khairnar, V The Income Tax Officer, Dongrej Virgaon, Satana, S Ward-1, Malegaon. Dist-Nashik, Nashik – 423301. Pan: Anmpk4805E Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S. Shingte – Ar Revenue By Shri Ambarnath Khule - Jcit(Dr) Date Of Hearing 04/09/2025 Date Of Pronouncement 09/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal(Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2012-13 Dated 24.03.2025 Emanating From The Assessment Order Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961. The Grounds Of Appeal Raised By The Assessee Are As Under : “1. On The Basis Of The Facts & In The Circumstances Of The Case, The Assessing Officer Is Not Justified In Making Addition Of Rs. 22,94,000/-

Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…ata Capital Financial Services Ltd., Vs. ACIT 443 ITR 127(Bom) has held as under : “4……………… It will be apposite to quote the following from the judgment of the Delhi High Court in case of SABH Infrastructure Ltd. v. Asstt.CIT [2018] 99 taxmann.com 409/[2017] 398 ITR 198 which reads as under : "Before parting with the case, the Court would like to observe that on a routine basis, a large number of writ petitions are filed challenging the reopening of assessments by the Revenue under sections 147 and148 of the Act and despite numerous judgments on this issue, the same errors are repeated by the concerned Revenue…

Zalavadiya Kalubhai Mohanbhai, HUF, Ahmedabad vs. The Income Tax Officer, Ward-5(3)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 806/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad04 Sept 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha, Accountannt Member Assessment Year 2015-16

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Abhijit, Sr. D.R

Section 10(38)Section 142(1)Section 143(2)Section 147Section 148

…pon to assessee is bad in law since the same amounts to gross violation of principles of natural justice. Reopening in the present case deserves to be quashed even on this count. Reliance is placed on the following: ➤Sabh Infrastructure Ltd. v. ACIT - [2017] 398 ITR 198 (Delhi) ➤Patel Engineering Ltd. v. DCIT (Bombay) [2022] 136 taxmann.com 115 ➤Yuva Trading Co. Pvt. Ltd. v. ITO [2023] 150 taxmann.com 187 (Gujarat) ➤ Anurag Gupta v. ITO [2023] 454 ITR 326 (Bombay) ➤Babcock Borsig Ltd. v. UOI- [2022] 449 ITR 613 (Calcutta) In view of the above, the assessee submitted that the reopening of the assessment by t…

DCIT, Circle- 24(2), New Delhi vs. Superstar Innovation Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 834/DEL/2018[2009-10]Status: DisposedITAT Delhi04 Sept 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.834/िद"ी/2018(िन.व. 2009-10) Deputy Commissioner Of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ...... अपीलाथ"/Appellant New Delhi बनाम Vs. M/S. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ..... "ितवादी/Respondent Pan: Aabcs 7795 Q Co No. 141/Del/2023 (A.Y.2009-10) In Ita No. 834/Del/2018 M/S. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ...... अपीलाथ"/Appellant Pan: Aabcs 7795 Q बनाम Vs. Deputy Commissioner Of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Dr. Rakesh Gupta, S/Shri Somil Agarwal, Deepesh Garg & Shrey Jain, Advocates "ितवादी"ारा/Respondent By : Ms. Maninder Kaur & Ms. Neeju Gupta, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/06/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 04/09/2025

For Appellant: Dr. Rakesh Gupta, S/Shri Somil AgarwalFor Respondent: Ms. Maninder Kaur &

Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण िद"ी पीठ “जी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.834/िद"ी/2018(िन.व. 2009-10) Deputy Commissioner of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ...... अपीलाथ"/Appellant New Delhi बनाम Vs. M/s. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ..... "ितवादी/Respondent PAN: AABCS 7795 Q CO No. 141/DEL/2023 (A.Y.2009-10) In ITA No. 834/DEL/201…

Aditi Mitra, Kolkata vs. I.T.O., Ward - 37(3), Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 25/KOL/2025[2012-2013]Status: DisposedITAT Kolkata28 Aug 2025AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 25/Kol/2025 Assessment Year: 2012-2013 Aditi Mitra,…………………………………...……Appellant Flat No. 401, Block No. 12, Ujaas, The Condoville, 69, S.K. Deb Road, Kolkata-700048, West Bengal [Pan:Aczpb6415H] -Vs.- Income Tax Officer,…………………………....Respondent Ward-37(3), Kolkata, 3, Government Place (West), Kolkata-700001

Section 133(6)Section 143(2)Section 143(3)Section 144BSection 148Section 183Section 282Section 68

…ts. Thus, the assessment order be cancelled/quashed. Tax Effect - N.A. (3) That on the facts and in law, the assessment order u/s 147 was passed without following the direction issued by Hon’ble Delhi High Court in case of Sabh Infrastructure (P) Ltd. Vs CIT [398 ITR 198], Tax Effect - N.A. (4) That on the facts and circumstances of the case and in law, the learned Commissioner of Income-tax (Appeals) - NFAC, Delhi has erred in dismissing the appeal ex-parte and confirming the action of the Assessing Officer in making addition of Rs.27,01,039/- u/s 69A on account of bogus LTCG based on borrowed satisfaction and w…

Vimal Kumar Banka, Kanpur vs. ITO Ward-1(2)(1), Kanpur

The appeal of the assessee is allowed

ITA 25/LKW/2024[2012-13]Status: DisposedITAT Lucknow25 Aug 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Vimal Kumar Banka V. The Ito 5/P/25, Dabauli Ward 1(2)(1) Kanpur Kanpur Tan/Pan:Afzb1801J (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sunil Kumar Rajwanshi, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against Order Dated 24.11.2023, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2012-13. 2.0 The Brief Facts Of The Case Are That As Per The Assessing Officer (Ao), The Assessee Had Not Filed The Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That The Assessee Had Sold An Immovable Property, Jointly Held With Mrs Kanchan Talwar, During The Year Under Consideration For A Consideration Of Rs.10,00,000/- & The Value Of The Same As Per The Stamp Valuation Authority Was Rs.23,15,000/-. The Assessing Officer (Ao), Therefore, Reopened The Case Of The Assessee Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’)

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Sunil Kumar Rajwanshi, D.R

Section 142(1)Section 144Section 144BSection 147Section 148Section 148(2)Section 151

…10 4. Because neither the reasons recorded under section 148(2) nor the format of approval as mandated under section 151 has been provided to the assessee, as laid down by the Delhi High Court in the case of Sabh Infrastructure Private Limited vs. CIT [2017] 398 ITR 198, the entire proceedings initiated under section 147 are void ab initio, bad in law and be quashed. 5. Because the Assessing Officer has failed to appreciate the facts and circumstances of the case and has arbitrarily computed the Long Term Capital Gains (LTCGs) at Rs.5,62,730/- as against Rs.17,502/- declared by the assessee, the addition made by…

Sh. Kapil Taneja, Jaipur vs. The Deputy Commissioner of Income Tax Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 578/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gorav Avasthi, JCIT

Section 144BSection 147Section 148Section 148ASection 151ASection 69A

…belief with regard to evasion of tax which has escaped assessment. 10. Placing reliance on the decisions of Hon’ble jurisdictional Delhi High Court in the case of Pr. CIT Vs. Meenakshi Overseas (P) Ltd. 395 ITR 677, G&G Pharma 384 ITR 147, Subh Infrastructure 398 ITR 198 and Pr. CIT Vs. RMC Polyvinyl (I) Ltd. 396 ITR 5 wherein the Delhi High Court has held that observations of the Investigation Wing should not be treated as conclusions without the AO independently verifying the same , in the 22 Sh. Kapil Taneja vs. DCIT absence of which the Hon’ble Court held that the reopening of assessment was bad in law. 11.…

Deputy Commissioner of Income Tax, Jaipur vs. Bharat Spun Pipe and Construction Company, Jaipur

In the result the appeal of the revenue in ITA no

ITA 360/JPR/2025[2017-18]Status: DisposedITAT Jaipur06 Aug 2025AY 2017-18

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Ms. Alka Gautam, (CIT) (V.C.)

Section 144BSection 147Section 148Section 148ASection 153C

…elief with regard to evation of tax which has escaped assessment. 10. Placing reliance on the decisions of Hon'ble jurisdictional Delhi High Court in the case of Pr. CIT Vs. Meenakshi Overseas (P) Ltd. 395 ITR 677, G&G Pharma 384 ITR 147, Subh Infrastructure 398 ITR 198 and Pr. CIT Vs. RMC Polyvinyl (I) Ltd. 396 ITR 5 wherein the Delhi High Court has held that observations of the Investigation Wing should not be treated as conclusions without the AO independently verifying the same, in the absence of which the Hon'ble Court held that the reopening of assessment was bad in law. 11. Hence, we hold that the procee…

Vinod Mongia, Wast Azad Nagar, Delhi vs. Income Tax Officer, Vikas Bhawan, Delhi

In the result, the appeal of the assessee is allowed

ITA 1844/DEL/2024[2012-2013]Status: DisposedITAT Delhi31 Jul 2025AY 2012-2013

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2012-13] Vinod Mongia, Vs Ito, C-40, Street No.1A, West Ward-58(7), Azad Nagar, Delhi-110005. Vikas Bhawan, Pan-Akhpm6218R Delhi Appellant Respondent Appellant By Shri Shivam Jain, Adv. & Shri Nitin Kanwar, Adv. Respondent By Shri Om Parkash, Sr. Dr Date Of Hearing 14.05.2025 Date Of Pronouncement 31.07.2025

Section 143Section 143(2)Section 147Section 148Section 250Section 68

…ITA No.1844/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2012-13] Vinod Mongia, vs ITO, C-40, Street No.1A, West Ward-58(7), Azad Nagar, Delhi-110005. Vikas Bhawan, PAN-AKHPM6218R Delhi APPELLANT RESPONDENT Appellant by Shri Shivam Jain, Adv. & Shri Nitin Kanwar, Adv. Respondent by Shri Om Parkash, Sr. DR Date of Hearing 14.05.2025 Date of Pronouncement 31.07.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeal of the assessee is directed against the order of Commissioner of I…