Satyam Food Specialities (P) Ltd. v. DCIT

68 SOT 449Income Tax Appellate Tribunal2015#21244 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 17 Section 2(14)Section 2(24)Section 2(47)

Judgments citing Satyam Food Specialities (P) Ltd. v. DCIT

Milan Saini, Gurgaon vs. DCIT, Circle- 2, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 2335/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2025AY 2014-15

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2014-15 Milan Saini, Vs. Dcit, 37, Centrum Plaza, Dlf Golf Circle-2. Course Road, Sector 53, Gurgaon Gurgaon (Haryana) Pan: Braps1366P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 17Section 250(6)Section 28

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2014-15 Milan Saini, Vs. DCIT, 37, Centrum Plaza, DLF Golf Circle-2. Course Road, Sector 53, Gurgaon Gurgaon (Haryana) PAN: BRAPS1366P (Appellant) (Respondent) Assessee by: Shri Ajay Vohra, Sr. Adv. Shri Deepesh Garg, Adv. & Ms. Shaurya Jain, CA Department by: Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing: 11.08.2025 Date of pronouncement: 28.10.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by assessee is against order dated 22.01.20…

DCIT, CC-2, Jaipur vs. Shri Vimal Chand Surana(HUF), Jaipur

In the result, the appeal of the revenue stands dismissed

ITA 62/JPR/2020[2008-09]Status: DisposedITAT Jaipur06 Mar 2023AY 2008-09

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.S. Nehra (Addl.CIT) fu/kZkfjrh dh vksj ls@

Section 139Section 143Section 147Section 150(2)Section 153CSection 2Section 250Section 69

…the basis of the said reasons recorded, accords its sanction to the issue of such notice.” This judgement of the Hon’ble Calcutta High Court has been followed by the Hon’ble ITAT Jaipur bench in the case of Satyam Food Specialities (P) Ltd vs. DCIT [2015] 68 SOT 449 (Jaipur Trib) while examining the provisions of 153C of the Income Tax Act which observed that “Satisfaction note itself must display reasons or basis of conclusion that the documents belong to a person other than the searched person. It is also settled law that the satisfaction note has to be read as it is without any addition, subtraction or w…

DCIT, Jaipur vs. Vimal Chand Surana HUF, Jaipur

In the result, the appeal of the revenue stands dismissed

ITA 437/JPR/2017[2007-08]Status: DisposedITAT Jaipur17 May 2018AY 2007-08

For Appellant: Shri S.R. Sharma &For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@

Section 131Section 139(1)Section 143Section 143(3)Section 147Section 148Section 151Section 292C

…on the basis of the said reasons recorded, accords its sanction to the issue of such notice.” This judgement of the Hon’ble Calcutta High Court has been followed by the Hon’ble ITAT Jaipur bench in the case of Satyam Food Specialities (P) Ltd vs. DCIT [2015] 68 SOT 449 (Jaipur Trib) while examining the provisions of 153C of the Income Tax Act which observed that “Satisfaction note itself must display reasons or basis of conclusion that the documents belong to a person other than the searched person. It is also settled law that the satisfaction note has to be read as it is without any addition, subtraction or wit…

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR

Section 143(3)Section 153C

…Ltd. reported in 167 14. Copy of order of Hon’ble ITAT Delhi in 92-99 the case of Tanvir Collections (P) Ltd. vs ACIT reported in 168 TTJ 145. 15. Copy of order of Hon’ble ITAT Jaipur in 100-122 the case of Satyam Food Specialities (P) Ltd vs DCIT reported in 68 SOT 449. iv) Thus, it is most humbly prayed that, since the assessments were already completed in the case of assessee - appellant and nothing was pending on the date of handing over of the documents and thus, additions made by learned AO is beyond the scope as envisaged under section 153C of the Act, and thus, the assessment needs be quashed and addition…