Siemens Financial Services Pvt. Ltd. v. Deputy Commissioner of Income-Tax & Ors.

Q: How many judgments cite Siemens Financial Services Pvt. Ltd. v. Deputy Commissioner of Income-Tax & Ors.?

25 judgments on BharatTax cite Siemens Financial Services Pvt. Ltd. v. Deputy Commissioner of Income-Tax & Ors. (2023 SCC OnLine BOM 2822), spanning 2025 to 2026.

Q: Which sections of the Income Tax Act does Siemens Financial Services Pvt. Ltd. v. Deputy Commissioner of Income-Tax & Ors. come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 151, Section 148A, Section 149, Section 144B.

2023 SCC OnLine BOM 2822Reported decision2023#4633 most cited

What is Siemens Financial Services Pvt. Ltd. v. Deputy Commissioner of Income-Tax & Ors. authority for?

The amended Section 151 of the Income Tax Act, 1961, rather than the pre-amended version, applies when determining the 'specified authority' required for sanction under Section 148A and Section 148.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

Siemens Financial Services · Section 151 · amended section 151 · pre-amended section 151 · section 148 · section 148A · specified authority · sanction · income tax act

Sections most often in play

Section 147 Section 148 Section 151 Section 148A Section 149 Section 144B Section 144C Section 13A

Read the full judgment

Issues it is cited on

section 13a section 151(i)within four years approval under section 151 section 151(ii)first proviso to section 147 section 151(1)beyond four years section 151(2)order under section 148a(d)section 149(1)specified authority

Judgments citing Siemens Financial Services Pvt. Ltd. v. Deputy Commissioner of Income-Tax & Ors.

Salim, Saharanpur vs. Income Tax Officer, Saharanpur

ITA 4512/DEL/2025[2013-14]Status: DisposedITAT Delhi27 Aug 2025AY 2013-14

Bench: Sh. Satbeer Singh Godaraita No. 4512/Del/2025 : Asstt. Year: 2013-14 Ita No. 4513/Del/2025 : Asstt. Year: 2014-15 Salim, Vs Income Tax Officer, Khairdee, Vill.-Maganpura, Post- Saharanpur, Badshaibagh Behat, Saharanpur, Uttar Pradesh-247001 Uttar Pradesh-247121 (Appellant) (Respondent) Pan No. Gxmps2271C Assessee By: Sh. Anil Jain, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 27.08.2025 Order These Assessee’S Twin Appeals

For Appellant: Sh. Anil Jain, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 13ASection 148Section 148ASection 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4512/Del/2025 : Asstt. Year: 2013-14 ITA No. 4513/Del/2025 : Asstt. Year: 2014-15 Salim, Vs Income Tax Officer, Khairdee, Vill.-Maganpura, Post- Saharanpur, Badshaibagh Behat, Saharanpur, Uttar Pradesh-247001 Uttar Pradesh-247121 (APPELLANT) (RESPONDENT) PAN No. GXMPS2271C Assessee by: Sh. Anil Jain, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 27.08.2025 Date of Pronouncement: 27.08.2025 ORDER These assessee’s twin appeals ITA Nos. 4512 & 4513/Del/2025, for Assessment Year…

Amrit Pal Singh Chadha, Gurgaon vs. ACIT, Central Circle-19, New Delhi

Appeal is allowed in above terms

ITA 2794/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jul 2025AY 2014-15

Bench: Sh. Satbeer Singh Godaraita No. 2794/Del/2025 : Asstt. Year: 2014-15 Amrit Pal Singh, Vs Acit, 4410, Dlf, Phase-Iv, Central Circle-19, Gurgaon, Haryana-122002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aewpc3215P Assessee By: Sh. Amar Jeet Singh, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 21.07.2025 Date Of Pronouncement: 21.07.2025 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)-27, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1073779465(1) Dated 27.02.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Amar Jeet Singh, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 13ASection 147Section 148Section 148ASection 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 2794/Del/2025 : Asstt. Year: 2014-15 Amrit Pal Singh, Vs ACIT, 4410, DLF, Phase-IV, Central Circle-19, Gurgaon, Haryana-122002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AEWPC3215P Assessee by: Sh. Amar Jeet Singh, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 21.07.2025 Date of Pronouncement: 21.07.2025 ORDER This assessee’s appeal for Assessment Year 2014-15 arises against the CIT(A)-27, New Delhi’s DIN & order No. ITBA/APL/M/250/2024-25/1073779465(1) dated 27.02.2025,…

S.K. Bhatia & Sons HUF, Delhi vs. ITO, Ward- 34(1), Delhi

Appeal is allowed in above terms

ITA 1800/DEL/2025[2017-18]Status: DisposedITAT Delhi03 Jul 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 1800/Del/2025 : Asstt. Year: 2017-18 S. K. Bhatia & Sons Huf, Vs Income Tax Officer, A-197, Whs Timber Market, Kirti Ward-34(1), Nagar, Moti Nagar, New Delhi New Delhi-110015 (Appellant) (Respondent) Pan No. Aavhs7168G Assessee By: Sh. Ayush Garg, Ca & Sh. Aditya Garg, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 03.07.2025 Date Of Pronouncement: 03.07.2025 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1073655510(1) Dated 24.02.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Ayush Garg, CA &For Respondent: Sh. Manoj Kumar, Sr. DR

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 1800/Del/2025 : Asstt. Year: 2017-18 S. K. Bhatia & Sons HUF, Vs Income Tax Officer, A-197, WHS Timber Market, Kirti Ward-34(1), Nagar, Moti Nagar, New Delhi New Delhi-110015 (APPELLANT) (RESPONDENT) PAN No. AAVHS7168G Assessee by: Sh. Ayush Garg, CA & Sh. Aditya Garg, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 03.07.2025 Date of Pronouncement: 03.07.2025 ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NF…

Income Tax Officer Ward 10(1) Delhi, Delhi vs. Aruna Gupta, Delhi

ITA 687/DEL/2025[2017-18]Status: DisposedITAT Delhi01 Jul 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 687/Del/2025 : Asstt. Year: 2017-18 Income Tax Officer, Vs Aruna Gupta, Ward-10(1), B-1/45, Safdarjung Enclave, New Delhi-110002 New Delhi-110029 (Appellant) (Respondent) Pan No. Aakpg2642L Co No. 49/Del/2025 : Asstt. Year: 2017-18 Aruna Gupta, Vs Income Tax Officer, B-1/45, Safdarjung Enclave, Ward-10(1), New Delhi-110029 New Delhi-110002 (Appellant) (Respondent) Pan No. Aakpg2642L Assessee By: Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 01.07.2025 Date Of Pronouncement: 01.07.2025 Order This Revenue’S Appeal & Assessee’S Cross Objection Co No. 49/Del/2025 For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1071333531(1) Dated 18.12.2024, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Manoj Kumar, Sr. DR

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 687/Del/2025 : Asstt. Year: 2017-18 Income Tax Officer, Vs Aruna Gupta, Ward-10(1), B-1/45, Safdarjung Enclave, New Delhi-110002 New Delhi-110029 (APPELLANT) (RESPONDENT) PAN No. AAKPG2642L CO No. 49/Del/2025 : Asstt. Year: 2017-18 Aruna Gupta, Vs Income Tax Officer, B-1/45, Safdarjung Enclave, Ward-10(1), New Delhi-110029 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAKPG2642L Assessee by: Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of H…

Nishchint Bagga, New Delhi vs. ITO, Ward- 23(1), New Delhi

Appeal is allowed

ITA 6261/DEL/2017[2002-03]Status: DisposedITAT Delhi11 Feb 2025AY 2002-03

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Neelam Jain, 374, Veer Apartment, Ward-36(1), Sector-103, Rohini, New Delhi Delhi Pan: Ajppj0908E (Appellant) (Respondent) Assessee By Sh. Pranshu Singhal, Ca Department By Sh. Manoj Kumar, Sr. Dr

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2017-18 Vs. Income Tax Officer, Neelam Jain, 374, Veer Apartment, Ward-36(1), Sector-103, Rohini, New Delhi Delhi PAN: AJPPJ0908E (Appellant) (Respondent) Assessee by Sh. Pranshu Singhal, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and ord…