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.

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 198)

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

…different inference. 23. The learned Counsel for the Assessee submitted that the 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 do…

Bses Yamuna Power Ltd, Delhi vs. ACIT, Circle-5(1), New Del;Hi

The appeal of the assessee is allowed on legal issues

ITA 4853/DEL/2017[2008-09]Status: DisposedITAT Delhi16 Apr 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…of the standard form used by the assessing officer for recording basic facts, reasons for reopening, obtaining the approval of the Superior Officer (if any), was not provided, which is violative of the law laid down in Sabh Infrastructure Ltd. v. ACIT: [2017] 398 ITR 198 (Del). In that case, the Court held as under: "19. Before parting with the case, the court would like to observe that on a routine basis, a large number of writ petitions are BSES Rajdhani Power Ltd. & Ors vs. ACIT filed challenging the reopening of assessments by the Revenue under sections 147 and 148 of the Act and despite numerous judgments on…

Bses Yamuna Power Ltd., New Delhi vs. DCIT, Circle- 5(1), New Delhi

The appeal of the assessee is allowed on legal issues

ITA 4852/DEL/2017[2007-08]Status: DisposedITAT Delhi16 Apr 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…of the standard form used by the assessing officer for recording basic facts, reasons for reopening, obtaining the approval of the Superior Officer (if any), was not provided, which is violative of the law laid down in Sabh Infrastructure Ltd. v. ACIT: [2017] 398 ITR 198 (Del). In that case, the Court held as under: "19. Before parting with the case, the court would like to observe that on a routine basis, a large number of writ petitions are BSES Rajdhani Power Ltd. & Ors vs. ACIT filed challenging the reopening of assessments by the Revenue under sections 147 and 148 of the Act and despite numerous judgments on…

Alok Kumar Jain, Pearl Pleasure vs. ACIT Cir-6, Jaipur, New Cerntral Revenue Building, Bhagwan Dass Road, Rajasthan

ITA 1191/JPR/2024[2016-17]Status: DisposedITAT Jaipur24 Mar 2025AY 2016-17

Bench: Him.

For Appellant: Sh. Prakul Khurana, Adv. &For Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR

Section 10(38)Section 147Section 148Section 250Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1191/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke Alok Kumar Jain ACIT/DCIT, Vs. 504 Pearl Pleasure, B-134, Circle-06, Rajendra Marg, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACWPJ 3974 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1228/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke AC…

Ashok Kumar Jain, Kota vs. ITO WD-2(1), Kota

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

ITA 1225/JPR/2024[2015-16]Status: DisposedITAT Jaipur18 Mar 2025AY 2015-16

For Appellant: Sh. Mahendra Gargieya, Adv.& Sh. Devang Gargieya, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 147Section 250Section 253(3)Section 5

…h objections and give proper reasons for the conclusion. (d) A personal hearing shall be given and minimum seven working days advance notice of such personal hearing shall be granted.....” 3. 3. 2. Also in the case of Sabh Infrastructure Ltd. Vs. ACIT (2017) 398 ITR 198 (Del.) it was held in Para 19 that : "Para19........(iv) the exercise of considering the assessee's objections to the reopening of assessment is not a mechanical ritual. It is a quasi-judicial function. The order disposing of the objections should deal with each objection and give proper reasons for the conclusion. No attempt should be made to ad…