Signature Hotels Pvt. Ltd. v. ITO

328 ITR 51High Court#15692 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 115BBE Section 143(1)Section 143(3)Section 147 Section 148 Section 250 Section 271(1)(b)Section 68

Judgments citing Signature Hotels Pvt. Ltd. v. ITO

PRIMEROSE TRADERS PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 5(1), KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2276/KOL/2024[2012-2013]Status: DisposedITAT Kolkata27 Aug 2025AY 2012-2013

Bench: Shri George Mathan & Shri Rakesh Mishraassessment Year: 2012-13

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Raja Sengupta, CIT-DR

Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68

…IT Act 1961. This is nothing but "borrowed satisfaction". As per following 5 Primerose Traders Pvt. Ltd. case laws any action on the basis of "borrowed satisfaction" is erroneous and bad in law. The case laws are:- 1.) ACIT vs Dhariya Construction Company, 328 ITR 51 (Supreme Court) 2) Sashi Shekhar Saraf vs ACIT, Circle 45, ITA No. 1411/Kol2018, ITAT (Kol) 3) ACIT Vs. Devesh Kumar, ITA No. 2088/Delhi2010, ITAT, Delhi So, the initiation of reopening proceedings under section 147 of the IT Act, 1961 and issue of notice under section 148 of the IT Act, 1961 by the AO on the basis of borrowed satisfaction is erro…

SHASHI SHEKHAR SARAF (L.R. OF LATE SHRI RAM AWATAR SARAF),KOLKATA vs. ACIT, CIRCLE - 45, , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2314/KOL/2018[2011-12]Status: DisposedITAT Kolkata01 Oct 2019AY 2011-12

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri K. Nath, Addl. CIT, Sr. DR

Section 147

…I.T.A No.2314/Kol/2018 Shashi Shekhar Saraf (L.R. of Late Shri Ram Awatar Saraf) Assessment Year: 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA Before: Shri P. M. Jagtap, Vice President and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No.2314/Kol/2018 (Assessment Year: 2011-12) Shashi Shekhar Saraf (L.R. of Late Shri Ram Awatar Saraf) Appellant [PAN:AVZPS2888N] Vs ACIT, Circle-45, Kolkata Respondent For the Appellant : Shri Miraj D. Shah, AR For the Respondent : Shri K. Nath, Addl. CIT, Sr. DR Date of hearing : 15.07.2019 Date of pronouncement : 01.10.2019 ORDER Shri S.S. Viswanethra R…

M/S. QUALITY ENABLED REMOTE SOLUTIONS (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 929/DEL/2015[2005-06]Status: DisposedITAT Delhi08 Sept 2016AY 2005-06

Bench: Shri J. Sudhakar Reddyassessment Year : 2005-06

For Appellant: Dr. Rakesh Gupta &For Respondent: Shri Anil Sharma, Sr. DR

Section 132Section 147Section 148Section 234BSection 68

…that the reasons were recorded without application of mind. Therefore, on this ground itself, the reopening of assessment has to be held bad in law by following the 4 judgements of the jurisdictional High Court in the case Signature Hotels Pvt. Ltd. vs. ITO 328 ITR 51 (Del) wherein it was held that notice issued based on a report from Investigation Wing is invalid where the AO does not examine the evidence. The Hon’ble jurisdictional High Court in the case Principal Commissioner of Income Tax vs. G & G Pharma India Ltd. in ITA no. 545/2015 vide order dt. 8.10.2015 at para 12 and 13 held as follows. “12. In…

RAHUL BHANDARI,DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2637/DEL/2015[2006-07]Status: DisposedITAT Delhi08 Sept 2016AY 2006-07

Bench: Shri J. Sudhakar Reddyassessment Year : 2006-07

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Anil Sharma, Sr. DR

Section 147Section 148

…e that the reasons were recorded without application of mind. Therefore, on this ground itself, the reopening of assessment has to be held bad in law by following the judgements of the jurisdictional High Court in the case Signature Hotels Pvt. Ltd. vs. ITO 328 ITR 51 (Del) 3 wherein it was held that notice issued based on a report from Investigation Wing is invalid where the AO does not examine the evidence. The Hon’ble jurisdictional High Court in the case Principal Commissioner of Income Tax vs. G & G Pharma India Ltd. in ITA no. 545/2015 vide order dt. 8.10.2015 at para 12 and 13 held as follows. “12. I…

VINOD MAHESHWARI,MODINAGAR vs. ITO, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 1498/DEL/2015[2008-09]Status: DisposedITAT Delhi08 Sept 2016AY 2008-09

Bench: Shri J. Sudhakar Reddyassessment Year : 2008-09

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Anil Sharma, Sr. DR

Section 147Section 148

…hat the reasons were recorded without application of mind. Therefore, on this ground itself, the reopening of assessment has to be held bad in law by following the judgements of the 3 jurisdictional High Court in the case Signature Hotels Pvt. Ltd. vs. ITO 328 ITR 51 (Del) wherein it was held that notice issued based on a report from Investigation Wing is invalid where the AO does not examine the evidence. The Hon’ble jurisdictional High Court in the case Principal Commissioner of Income Tax vs. G & G Pharma India Ltd. in ITA no. 545/2015 vide order dt. 8.10.2015 at para 12 and 13 held as follows. “12. In…

RICHA ENTERPRISES PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 4163/DEL/2014[2006-07]Status: DisposedITAT Delhi01 Sept 2016AY 2006-07

Bench: Shri J. Sudhakar Reddyassessment Year : 2006-07

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Rajesh Kumar, Sr. DR

Section 131Section 133ASection 143(1)Section 147Section 148Section 150(2)

…WARD 15(3), NEW DELHI The Addl.CIT, Range-15, New Delhi.” 4. A perusal of these reasons demonstrates non-application of mind by the AO. This is merely a borrowed satisfaction. The Hon’ble Delhi High Court in the case of Signature Hotels Pvt. Ltd. vs. ITO 328 ITR 51 (Del) held that notice issued based on a report from Investigation Wing is invalid where the AO does not examine the evidence. The Hon’ble Delhi High Court in the case of Principal Commissioner of Income Tax vs. G & G Pharma India Ltd. in ITA no. 545/2015 vide order dt. 8.10.2015 at para 12 and 13 held as follows. “12. In the present case, a…