Saraswati Petrochem Pvt. Ltd. v. ITO

470 ITR 47Reported decision#18052 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 150(1)Section 150(2)Section 151Section 153CSection 292B

Issues it is cited on

section 148a(c)section 69dsection 148(2)approval under section 151non application of mindsection 149(1)(b)order under section 148a(d)section 292bsection 69blive linkspecified authoritysection 127

Judgments citing Saraswati Petrochem Pvt. Ltd. v. ITO

DEEPAK AGARWAL,DELHI vs. DCIT, CENTRAL CIRCLE- 25 , DELHI

ITA 2309/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…by ld. Counsel to Coordinate bench decision in ITO vs B.C. Enterprises ITA No.4972/Del/2024 (CO 08/DEL/2025) for AY 2018-2019 decided on 04.04.2025. Further reference was made to Hon’ble Delhi High court decision in case of Saraswati Petrochem Pvt. Ltd vs ITO 470 ITR 47, where in for this issue, the Hon’ble Court observed as follows:- “The AO had not furnished either a copy of the letter dated 12.03.2018 received from the ITO (Nahan) or the copy of the intimation received from the ADIT(Inv)/Unit-4(2), New Delhi along with the document containing the reason to believe. Likewise, the AO did not supply copies of th…

DEEPAK AGARWAL,DELHI vs. DCIT,CENTRAL CIRCLE- 13, DELHI

ITA 2308/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Oct 2025AY 2018-19

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…by ld. Counsel to Coordinate bench decision in ITO vs B.C. Enterprises ITA No.4972/Del/2024 (CO 08/DEL/2025) for AY 2018-2019 decided on 04.04.2025. Further reference was made to Hon’ble Delhi High court decision in case of Saraswati Petrochem Pvt. Ltd vs ITO 470 ITR 47, where in for this issue, the Hon’ble Court observed as follows:- “The AO had not furnished either a copy of the letter dated 12.03.2018 received from the ITO (Nahan) or the copy of the intimation received from the ADIT(Inv)/Unit-4(2), New Delhi along with the document containing the reason to believe. Likewise, the AO did not supply copies of th…

DEEPAK AGARWAL,DELHI vs. DCIT, CENTRAL CIRCLE-25, DELHI

ITA 2306/DEL/2025[2014-15]Status: DisposedITAT Delhi15 Oct 2025AY 2014-15

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…by ld. Counsel to Coordinate bench decision in ITO vs B.C. Enterprises ITA No.4972/Del/2024 (CO 08/DEL/2025) for AY 2018-2019 decided on 04.04.2025. Further reference was made to Hon’ble Delhi High court decision in case of Saraswati Petrochem Pvt. Ltd vs ITO 470 ITR 47, where in for this issue, the Hon’ble Court observed as follows:- “The AO had not furnished either a copy of the letter dated 12.03.2018 received from the ITO (Nahan) or the copy of the intimation received from the ADIT(Inv)/Unit-4(2), New Delhi along with the document containing the reason to believe. Likewise, the AO did not supply copies of th…

DEEPAK AGARWAL,DELHI vs. DCIT, CENTRAL CIRCLE- 25, DELHI

ITA 2305/DEL/2025[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…by ld. Counsel to Coordinate bench decision in ITO vs B.C. Enterprises ITA No.4972/Del/2024 (CO 08/DEL/2025) for AY 2018-2019 decided on 04.04.2025. Further reference was made to Hon’ble Delhi High court decision in case of Saraswati Petrochem Pvt. Ltd vs ITO 470 ITR 47, where in for this issue, the Hon’ble Court observed as follows:- “The AO had not furnished either a copy of the letter dated 12.03.2018 received from the ITO (Nahan) or the copy of the intimation received from the ADIT(Inv)/Unit-4(2), New Delhi along with the document containing the reason to believe. Likewise, the AO did not supply copies of th…

NAVEEN KUMAR GUPTA,NEW DELHI vs. ITO, WARD-26(1), NEW DELHI

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

ITA 592/DEL/2020[2011-12]Status: DisposedITAT Delhi18 Jun 2025AY 2011-12

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153C

…. received by the AO which are referred/relied in reasons recorded which is 7 again fatal to the reopening of the assessment. On this issue also, he relied on the following decisions :- a) Hon’ble Delhi High Court in case of Saraswati Petrochem Pvt Ltd vs ITO 470 ITR 47 b) Hon’ble Rajasthan High court in case of Micro Marbles Pvt Ltd vs ITO 457 ITR 569 11. On the other hand, ld. DR of the Revenue objected to the submissions made by the ld. AR and submitted that with regard to non-mention of date while sanctioning on the proforma of approval, he submitted that AO has recorded the date 27.03.2018, therefore, it can…

Saraswati Petrochem Pvt. Ltd. v. ITO (470 ITR 47) — Cited in 5 Judgments | BharatTax