Sonia Gandhi v. ACIT

407 ITR 594High Court2018#3822 most cited

What is Sonia Gandhi v. ACIT authority for?

Approval under section 151 for reopening an assessment is valid if the Assessing Officer records reasons strictly as per law, and the assessee cannot raise this as an additional ground at a belated stage.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Sonia Gandhi v. ACIT · 407 ITR 594 · section 147 · section 151 · reopening of assessment · approval of sanctioning authority · non-application of mind · belated stage

Sections most often in play

Section 148Section 151Section 143(3)Section 147Section 131Section 142(1)Section 143(2)Section 147(a)

Issues it is cited on

section 147(b)section 147(a)bogus share capitalsanctioning authoritynon application of mindsection 151(1)material facts necessary for assessmentprincipal officersection 153c(1)paper companysection 292bentry operator

Judgments citing Sonia Gandhi v. ACIT

R.N. Khemka Enterprises (P) Ltd., Delhi vs. ITO, New Delhi

ITA 3299/DEL/2017[2006-07]Status: DisposedITAT Delhi09 Aug 2019AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…tionate premium. 14. On the other land Ld. DR, submitted that so far validity of reassessment proceedings on account of mechanical satisfaction is concerned, he submitted that recently Hon’ble Delhi High Court in the case of Sonia Gandhi vs ACIT, reported in 407 ITR 594 on almost similar kind of satisfaction and approval has upheld the validity of 147/151. He strongly referred to para 49 of the said judgment. In so far as non application of mind on the information provided by DDIT Investigation Wing, he submitted that AO while disposing of the objections of the assessee has given very detailed finding and referr…

R.N. Khemka Enterprises (P) Ltd., Delhi vs. ITO, Ward- 20(3), New Delhi

ITA 1029/DEL/2019[2008-09]Status: DisposedITAT Delhi09 Aug 2019AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…tionate premium. 14. On the other land Ld. DR, submitted that so far validity of reassessment proceedings on account of mechanical satisfaction is concerned, he submitted that recently Hon’ble Delhi High Court in the case of Sonia Gandhi vs ACIT, reported in 407 ITR 594 on almost similar kind of satisfaction and approval has upheld the validity of 147/151. He strongly referred to para 49 of the said judgment. In so far as non application of mind on the information provided by DDIT Investigation Wing, he submitted that AO while disposing of the objections of the assessee has given very detailed finding and referr…

R.N. Khemka Enterprises (P) Ltd., Delhi vs. ITO, Ward- 20(3), New Delhi

ITA 585/DEL/2018[2008-09]Status: DisposedITAT Delhi09 Aug 2019AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…tionate premium. 14. On the other land Ld. DR, submitted that so far validity of reassessment proceedings on account of mechanical satisfaction is concerned, he submitted that recently Hon’ble Delhi High Court in the case of Sonia Gandhi vs ACIT, reported in 407 ITR 594 on almost similar kind of satisfaction and approval has upheld the validity of 147/151. He strongly referred to para 49 of the said judgment. In so far as non application of mind on the information provided by DDIT Investigation Wing, he submitted that AO while disposing of the objections of the assessee has given very detailed finding and referr…

DCIT, New Delhi vs. Dr. Prannoy Roy, New Delhi

ITA 2707/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

…prima facie shows that income has not been disclosed correctly therein, then only option available with the assessing officer is to reopen the case of the assessee. He further referred to the decision of the honourable Delhi High Court in case of Sonia Gandhi 407 ITR 594 (Delhi) and in particular para number 70 of that decision to support his claim. He further countered the argument on the issue of advice from the another officer, he submitted that there is no control with the learned assessing officer that how other officers should write an information report and it cannot go against the revenue, if the informin…

DCIT, New Delhi vs. Mrs. Radhika Roy, New Delhi

ITA 2706/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

…prima facie shows that income has not been disclosed correctly therein, then only option available with the assessing officer is to reopen the case of the assessee. He further referred to the decision of the honourable Delhi High Court in case of Sonia Gandhi 407 ITR 594 (Delhi) and in particular para number 70 of that decision to support his claim. He further countered the argument on the issue of advice from the another officer, he submitted that there is no control with the learned assessing officer that how other officers should write an information report and it cannot go against the revenue, if the informin…

Dr. Prannoy Roy, New Delhi vs. DCIT, New Delhi

ITA 2022/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

…prima facie shows that income has not been disclosed correctly therein, then only option available with the assessing officer is to reopen the case of the assessee. He further referred to the decision of the honourable Delhi High Court in case of Sonia Gandhi 407 ITR 594 (Delhi) and in particular para number 70 of that decision to support his claim. He further countered the argument on the issue of advice from the another officer, he submitted that there is no control with the learned assessing officer that how other officers should write an information report and it cannot go against the revenue, if the informin…

Dr. Prannoy Roy, New Delhi vs. DCIT, New Delhi

ITA 2021/DEL/2017[2009-10]Status: DisposedITAT Delhi14 Jun 2019AY 2009-10

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

…prima facie shows that income has not been disclosed correctly therein, then only option available with the assessing officer is to reopen the case of the assessee. He further referred to the decision of the honourable Delhi High Court in case of Sonia Gandhi 407 ITR 594 (Delhi) and in particular para number 70 of that decision to support his claim. He further countered the argument on the issue of advice from the another officer, he submitted that there is no control with the learned assessing officer that how other officers should write an information report and it cannot go against the revenue, if the informin…

Smt. Radhika Roy, New Delhi vs. DCIT, New Delhi

ITA 2020/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

…prima facie shows that income has not been disclosed correctly therein, then only option available with the assessing officer is to reopen the case of the assessee. He further referred to the decision of the honourable Delhi High Court in case of Sonia Gandhi 407 ITR 594 (Delhi) and in particular para number 70 of that decision to support his claim. He further countered the argument on the issue of advice from the another officer, he submitted that there is no control with the learned assessing officer that how other officers should write an information report and it cannot go against the revenue, if the informin…

Smt. Radhika Roy, New Delhi vs. DCIT, New Delhi

ITA 2019/DEL/2017[2009-10]Status: DisposedITAT Delhi14 Jun 2019AY 2009-10

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

…prima facie shows that income has not been disclosed correctly therein, then only option available with the assessing officer is to reopen the case of the assessee. He further referred to the decision of the honourable Delhi High Court in case of Sonia Gandhi 407 ITR 594 (Delhi) and in particular para number 70 of that decision to support his claim. He further countered the argument on the issue of advice from the another officer, he submitted that there is no control with the learned assessing officer that how other officers should write an information report and it cannot go against the revenue, if the informin…

M/S M.S. Associates, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

ITA 4364/DEL/2015[2005-06]Status: DisposedITAT Delhi30 Apr 2019AY 2005-06

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi & Shri SatyajeetFor Respondent: Shri Surender Pal, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No.4364/DEL/2015 Assessment Year: 2005-06 M/s. M.S. Associates, v. DCIT, Central Circle-4, 267, Masjid Moth, Uday Park, New Delhi. 2nd Floor, New Delhi. TAN/PAN: AABFM 1714A (Appellant) (Respondent) Appellant by: Shri R.S. Singhvi & Shri Satyajeet Goel, CA Respondent by: Shri Surender Pal, Sr.D.R. Date of hearing: 25 02 2019 Date of pronouncement: 30 04 2019 O R D E R PER AMIT SHUKLA, JUDICIAL MEMBER The aforesaid appeal has been filed by the Revenue against the…

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY