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

Issues it is cited on

amp expenditurematerial facts necessary for assessmentsection 148(2)true and full disclosureborrowed satisfactionsanction under section 151section 92balive linkfirst proviso to section 147non application of mindthird party informationsanctioning authority

Judgments citing Sabh Infrastructure Ltd. v. ACIT

Arunachal Properties Pvt. Ltd., Delhi vs. ITO, Ward- 3(2), New Delhi

In the result the appeal of the assessee is dismissed

ITA 2708/DEL/2018[2009-10]Status: DisposedITAT Delhi08 Jun 2020AY 2009-10

Bench: Ms. Suchitra Kamblea N D Shri Prashant Maharishiassessment Year: 2009-10 Arunachal Properties Pvt Ltd The Income Tax Officer House No 11 Road No 63 Vs Ward -3 (2) West Punjabhi Baug New Delhi New Delhi 110026 Pan : Aaaca0751F (Appellant) (Respondent)

Section 131Section 143Section 147Section 148Section 234A

…one cannot repose the reasons for reopening of the assessment. He otherwise submitted that the material relied upon by the assessing officer, if any, are totally unsupported. For this proposition he relied on the decision of the honourable Delhi High Court in 398 ITR 198. Therefore he objected to the actions of the learned assessing officer under section 148 of the act stating that reopening proceedings are bad in law as well as on the marriage the additions are not warranted. Thus on reopening he argued that reopening deserves to be quashed. 8. On the merits of the issue, he submitted the statement of accounts f…

Nawal Oils and Containers P.Ltd, New Delhi vs. ITO, Ward-18(2), New Delhi

In the result, the appeal filed by the Assessee stand allowed in the aforesaid manner

ITA 852/DEL/2019[2009-10]Status: DisposedITAT Delhi04 Mar 2020AY 2009-10

Bench: Shri H.S. Sidhu

For Appellant: Sh. P.C. Yadav, AdvocateFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 143(1)Section 147Section 148Section 153CSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 852/DEL/2019 A.Y. : 2009-10 NAWAL OILS AND CONTAINERS vs. ITO, WARD-18(2), P. LTD., NEW DELHI R-35-36, RAMESH PARK, LAXMI NAGAR, NEW DELHI – 110 092 (PAN: AAACN454G) (Appellant) (Respondent) Assessee by : Sh. P.C. Yadav, Advocate Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal is filed by the assessee against the impugned order dated 30.11.2018 of the Ld. CIT(A)-22, New Delhi pertaining to assessment year 2009-10 on the following grounds:- 1. The order of CIT (A) is bad in l…

Behat Holdings Ltd., New Delhi vs. ITO Ward-4(3), New Delhi

In the result, appeal of Assessee allowed

ITA 8066/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Jan 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR
Section 133(6)Section 147Section 148Section 151Section 68

…t been supplied to the assessee, therefore, there is no basis to initiate proceedings under section 148 of the I.T. Act. Learned Counsel for the Assessee relied upon Judgment of Hon’ble Delhi High Court in the case of SABH Infrastructure Ltd., vs. ACIT [2017] 398 ITR 198 (Del.) (HC) in which the Hon’ble Delhi High Court has directed the Revenue Department to adhere to the following guidelines in the matter of reopening of the assessment. 6 ITA.No.8066/Del./2019 M/s. Behat Holdings Ltd., Daryaganj, Central Delhi. “(i) while communicating the reasons for reopening the assessment, the copy of the standard form used…

Charbuja Marmo (India) Pvt. Ltd., Delhi vs. Pr.CIT- 2, New Delhi

In the result, appeal of Assessee allowed

ITA 4749/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 143(1)Section 147Section 148Section 151Section 263

…ctions fully as per the law laid down by the Hon'ble Supreme Court in the case of GKN Driveshaft. Referring to the following decisions, he submitted that incomplete disposal of objections makes the assessment invalid. i. Sabh Infrastructure Ltd. vs. ACIT, 398 ITR 198; ii. Pr. CIT vs. Tupperware India (P) Ltd., 127 DTR 161 (Del); iii. Scan Holding (P) Ltd. vs. ACIT, 402 ITR 290 (Del); & iv. Goa State Copr. Bank Ltd. vs. ACIT 7 Ors., (2017) 295 CTR (Bom) 369. 7. The ld. counsel for the assessee submitted that the approval u/s 151 is in a mechanical manner and without application of mind. Therefore, it is…

Agroha Fincap Ltd., New Delhi vs. ITO, Ward- 1(4), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1063/DEL/2019[2010-11]Status: DisposedITAT Delhi17 Oct 2019AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Agroha Fincap Ltd., Vs. Ito, Raj Kumar & Associates, Cas, Ward-1(4), L-7A (Lgf), South Extension Part-Ii, New Delhi. New Delhi. Pan: Aaaca8075G (Appellant) (Respondent) Assessee By : Shri Raj Kumar, Ca Revenue By : Shri S.L. Anuragi, Sr.Dr Date Of Hearing : 13.08.2019 Date Of Pronouncement : 17.10.2019 Order

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 132Section 147Section 148Section 151(1)Section 68

…objections fully as per the law laid down by the Hon'ble Supreme Court in the case of GKN Driveshaft. Referring to the following decisions, he submitted that incomplete disposal of objections makes the assessment invalid. i) Sabh Infrastructure Ltd. vs. ACIT, 398 ITR 198; ii) Pr. CIT vs. Tupperware India (P) Ltd., 127 DTR 161 (Del); 5 iii) Scan Holding (P) Ltd. vs. ACIT, 402 ITR 290 (Del); & iv) Goa State Copr. Bank Ltd. vs. ACIT 7 Ors., (2017) 295 CTR (Bom) 369. 7. The ld. counsel for the assessee submitted that the approval u/s 151 is in a mechanical manner and without application of mind. Therefore, it is fat…

Reeshu Goel, New Delhi vs. ITO, Ward- 34(4), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1691/DEL/2019[2013-14]Status: DisposedITAT Delhi07 Oct 2019AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Manoj Patwari, CAFor Respondent: Shri Surender Pal, Sr.D.R
Section 142(1)Section 147Section 148Section 68Section 69C

…ons thereto, those objections have to be considered on their merits and only a reasoned order has to be passed thereon by the AO. Importantly, this has to happen prior to the AO proceeding with the re-assessment. 4. In Sabh Infrastructure Ltd. v. ACIT, (2017) 398 ITR 198 (Del), in similar circumstances, this Court observed that 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 filed challenging the reopening of assessments by the Revenue under Sections 147and 148 of the Act and despite numerous judgments on this issue, t…

M/S. Raghvi Finance Ltd., New Delhi vs. ITO, New Delhi

The appeal of the assessee stands allowed

ITA 4565/DEL/2014[2005-06]Status: DisposedITAT Delhi27 Sept 2019AY 2005-06

Bench: Shri T.S. Kapoor & Shri Sudhanshu Srivastavaasstt. Year: 2005-06 Raghvi Finance Ltd. Vs. Ito 10, Community Centre-Ii, Ward-15(1) Ashok Vihar, Phase-Ii, New Delhi. New Delhi 110 063 Pan Aaacr5879F (Appellant) (Respondent)

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Surender Pal, Sr. DR
Section 143(1)Section 147Section 148Section 69C

…Ld. AR which were namely: i) Delhi ITAT G bench decision in SBS realtors case order dated 01/04/2019; ii) Hon’ble Delhi High court decision in case of G&G Pharma Limited 384 ITR 147 iii) Hon’ble Delhi high court decision in case of Sabh Infrastruture Limited 398 ITR 198 6 iv) Hon’ble Delhi high court decision in case of Meenakshi overseas 395 ITR 677 v) Kolkata Bench ITAT decision in case of Rozelle Sales & Services Pvt. Ltd. order dated 30/08/2019 4.0 The Ld. Senior Departmental Representative (Sr. DR) vehemently supported the reasons recorded in the present case and countered the arguments of the Ld. AR. It w…

M/S Bsn Joshi & Sons Ltd, Khurda vs. ACIT, Bhubaneswar

In the result, appeal filed by the assessee is allowed

ITA 6/CTK/2011[2003-04]Status: DisposedITAT Cuttack08 Aug 2019AY 2003-04

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2003-2004

For Appellant: Shri P.C.Sethi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 143(3)Section 147Section 148

…this juncture, we also find it appropriate to consdier the applicability of the rasio of the decision of Hon'ble Delhi High Court in the case of Haryna Acrylic Manufacturing Co. vs CIT & Ors, 308 ITR 38(Del) and in the case of Sabh Infrastructure Ltd vs ACIT, 398 ITR 198 (Del) has vehemently relied upon by ld A.R. pressing into with reference to legal ground of the assessee, wherein, it has been held that when the Assessing Officer intends to initiate reassessment proceedings after expiry of four years from the end of the relevant assessment year, then it is incumbent upon him to bring on record at the time o…

Sanjay Kumar Jain, New Delhi vs. ITO Ward - 63(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 825/DEL/2019[2009-10]Status: DisposedITAT Delhi25 Jul 2019AY 2009-10

Bench: Sh. H.S. Sidhuassessment Year: 2009-10

Section 133(6)Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2009-10 Sanjay Kumar Jain, ITO, Ward 63(2), B-2/78, Ashok Vihar, Vs New Delhi Phase-II, New Delhi – 6 (PAN: AAGPJ2808K) (APPELLANT) (RESPONDENT) Appellant by Sh. Rajat Jain, FCA & Sh. Akshat Jain, FCA Respondent by Sh. S.L. Anuragi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order dated 26.11.2018 of the CIT(A)-20, New Delhi relating to A. Y. 2009-10 on the following grounds:- i) That on the facts and in the circumstances of the case, the Ld. CIT(A) erred…

Bla Power Holding Private Limited, Mumbai vs. Income Tax Officer Circle-3(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 217/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 Jul 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2010-11

For Appellant: Shri Madhur Agarwal, A.RFor Respondent: Shri H.N. Singh, D.R
Section 143Section 143(1)Section 147Section 148Section 234BSection 271Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. BLA Power Holding Income Tax Officer, Pvt. Ltd., Circle – 3(1)(2), 84, Maker Chamber III, Vs. Room No.607, 6th Floor, Nariman Point, Aayakar Bhavan, Mumbai – 400 021 M.K. Road, PAN: AADCB 3577H Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : Shri Madhur Agarwal, A.R. Revenue by : Shri H.N. Singh, D.R. Date of Hearing : 03.06.2019 Date of Pronouncement : 10.07.2019 O R D E R Per Rajesh Kumar, Accountant Member: Th…

Mohan Aggarwal, New Delhi vs. ACIT, Central Circle- 15, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2497/DEL/2018[2009-10]Status: DisposedITAT Delhi31 Jan 2019AY 2009-10

Bench: Sh. R.K Pandaassessment Year: 2009-10

Section 132Section 133Section 133(6)Section 143Section 143(3)Section 147Section 148Section 153

…eve that income of the assessee has escaped which has not been conformed to the assesssee company, in the course of assessment proceedings, though in view of the judgment of Hon'ble Delhi High Court in the case of Sabh Infrastructure Ltd. Vs. ACIT reported in 398 ITR 198 the same was to be confronted alongwith reasons wherein it has been held as under: "(iii) where the reasons make a reference to another document, whether as a letter or report, such document and / or relevant portions of such report should be enclosed alongwith the reasons." 6.3.1 Hence in the absence of such material, the allegation and assump…

Dilwara Leasing & Investment Ltd., Delhi vs. ITO, Ward-7(3), New Delhi

In the result, the Appeal filed by the Assessee

ITA 3927/DEL/2018[2009-10]Status: DisposedITAT Delhi11 Jan 2019AY 2009-10

Bench: Shri H.S. Sidhuassessment Year : 2009-10

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 143(2)Section 147Section 148

…e that income of the assessee has escaped which has not been conformed to the assesssee company, in the course of assessment proceedings, though in view of the judgment of Hon’ble Delhi High Court in the case of Sabh Infrastructure Ltd. Vs. ACIT reported in 398 ITR 198 the same was to be confronted alongwith reasons. I further find that on exactly on similar reasons and facts and circumstances of the case, ITAT SMC Bench, Delhi in the case of Radiance Stock Traders Pvt. Ltd. in ITA No. 4542/D/2018 vide order dated 29.11.2018 on identical issue of CCM has quashed the reassessment. For the sake of clarity, I a…

The DCIT-3(1), Indore vs. Kumari Sheetal Garg, Indore

In the result Ground No. 1& 2 of the

ITA 254/IND/2017[2008-09]Status: DisposedITAT Indore10 Jan 2019AY 2008-09

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2008-09 Dcit-3(1), Kumari Sheetal Garg, Indore Vs. 8/2, New Palasia, Indore (Appellant) (Respondent ) Pan No.Afhpg9179G Revenue By Shri K.C. Selvamani, Sr.Dr Assessee By Shri S.S. Solanki, Ca Date Of Hearing 07.01.2019 Date Of Pronouncement 10.01.2019 O R D E R

Section 143(3)Section 147Section 2Section 53ASection 54F

…Sheetal Garg आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2008-09 DCIT-3(1), Kumari Sheetal Garg, Indore Vs. 8/2, New Palasia, Indore (Appellant) (Respondent ) PAN No.AFHPG9179G Revenue by Shri K.C. Selvamani, Sr.DR Assessee by Shri S.S. Solanki, CA Date of Hearing 07.01.2019 Date of Pronouncement 10.01.2019 O R D E R PER MANISH BORAD, AM. The above captioned appeal is filed at the instance of Revenue pertaining to Assessment Year 2008-09 and is directed…

Radiance Stock Traders Pvt. Ltd., Delhi vs. ITO, Ward- 20(4), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 4542/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Nov 2018AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Sh. Gautam Jain, Adv. & Sh. LalitFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 147Section 234BSection 68

…l) Agya Ram v. CIT 36. ITA No. 108/2015 dated 19.11.2015 (Del) CIT v. Independent Media (P) Ltd. 37. 395 ITR 255 Rajiv Agarwal v. ACIT 38. 395 ITR 677 (Del) Pr. CIT v. Meenakshi Overseas (P) Ltd. v. ITO 39. 396 ITR 5 (Del) Pr. CIT v. RMG Plyvinyl (I) Ltd. 40. 398 ITR 198 Sabh Infrastructure Ltd. v. ACIT 41. W.P. (C) 7601/2017 dated 29.8.2017 (Del) R.P. Foam Home (P) Ltd. v. ITO 42. CIT vs. S. Goyanka Lime & Chemical Ltd. reported in 237 Taxman 378 (MP) 43. CIT vs. S. Goyanka Lime & Chemical Ltd. reported in 64 taxmann.com 313 (SC). 44. Central India Electricity Supply Co. Ltd. vs. ITO 333 ITR 237 (Del.) 45. Pr. C…

Moti Adhesives P.Ltd, Delhi vs. ITO, Ward-17(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 3133/DEL/2018[2009-10]Status: DisposedITAT Delhi25 Jun 2018AY 2009-10

Bench: Shri H.S. Sidhuassessment Year: 2009-10

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Ms. Ashima Neb, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 292CSection 68

…allenge reopening action u/s 148: i) Hon’ble Delhi High Court in G&G Pharma 384 ITR 147 ii) Hon’ble Delhi Hihg Court in Meenakshi Overseas 395 ITR 677; iii) Hon’ble Delhi high court in RMG Polyvinyl 396 ITR 5 ; iv) Hon’ble Delhi high court Sabh Infrastructure 398 ITR 198 3.1 It was specifically pleaded that merely reopening on basis of directions of Investigation Wing cannot justify the reopening action made u/s 148 of the Act which requires independent application of mind. Further it was highlighted with reference to reasons that one major weakness in reasons is no where statement of searched persons is brought…

Gorika Investment and Exports Pvt. Ltd., New Delhi vs. ITO, Ward- 10(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 3396/DEL/2018[2009-10]Status: DisposedITAT Delhi13 Jun 2018AY 2009-10

Bench: Sh. N. K. Sainiita No. 3396/Del/2018 : Asstt. Year : 2009-10 M/S Gorika Investment & Vs Income Tax Officer, Exports (P) Ltd., 531Sg Ward-10(2), Complex, Dc Chowk Market, New Delhi Sector-9, Rohini, Delhi-110085 (Appellant) (Respondent) Pan No. Aaacg2462K Assessee By : Sh. Gautam Jain, Adv., Sh. Piyush Kumar Kamal, Adv. & Sh. Lalit Mohan, Ca Revenue By : Sh. B. R. Mishra, Sr. Dr Date Of Hearing : 04.06.2018 Date Of Pronouncement : 13.06.2018 Order This Is An Appeal By The Assessee Against The Order Dated 15.02.2018 Of Ld. Cit(A)-35, New Delhi.

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Sh. B. R. Mishra, Sr. DR
Section 147Section 234Section 68Section 69C

…15.07.2016 " Pragati Vanijya Ltd. Vs ACIT in ITA No. 5096/Del/2014 order dated 31.07.2017 " Rajiv Aggarwal Vs ACIT 395 ITR 255 (Del.) " CIT Vs Batra Bhatta & CO. 321 ITR 526 (Del.) " Ashok Kumar Sen Vs ITO 132 ITR 707 (Del.) " Sabh Infrastructure Ltd. Vs ACIT 398 ITR 198 (Del.) " CIT Vs G&G Pharma India Ltd. 384 ITR 147 (Del.) " Unique Metal Industries Vs ITO in ITA No. 1372/Del/2015 order dated 28.10.2015 " Punjab Metal Store Vs ITO in ITA No. 512/Del/2015 order dated 02.12.2015 " Jiten Gurnani Vs ITO in ITA No. 4908/Del/2012 order dated 31.03.2015 " Banke Bihari Properties (P) Ltd. Vs ITO in ITA No. 5128/Del/20…

Vista Entertainment P.Ltd, Mumbai vs. ACIT 2(3), Mumbai

In the result, Revenue’s appeal for A

ITA 5768/MUM/2015[2008-09]Status: DisposedITAT Mumbai28 Feb 2018AY 2008-09

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Salil Kapoor a/wFor Respondent: Ms. Pooja Swaroop
Section 143(3)Section 147Section 148

…permissible. In support of his contention, the learned Authorised Representative relied upon the following decisions:– i) CIT v/s Kelvinator of India, 320 ITR 561; ii) Hindustan Liver Ltd v/s R.B. Wadkar, 268 ITR 332; iii) Sabh Infrastructures Ltd. v/s ACIT, 398 ITR 198; iv) Indulata Rangwala v/s DCIT, 384 ITR 337; and v) NDT Systems v/s ITO, 363 ITR 603. 7 M/s. Vista Entertainment Pvt. Ltd. [Now M/s. PVR Ltd.] 8. Learned Authorised Representative submitted, even otherwise also the issue on which the assessment was re–opened under section 147 of the Act having already been decided in favour of the assessee the…