Svitzer Hasira P. Ltd. v. ACIT

441 ITR 19High Court2022#11700 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 147Section 148Section 151Section 143(3)Section 271(1)(c)Section 139(1)Section 144Section 2(22)(e)

Issues it is cited on

section 253(2)colourable devicesection 151(1)section 132(1)non-application of mindshare application moneysection 151reopening of assessmentcross objectionreassessment proceedingssection 153cgenuineness of the transaction

Judgments citing Svitzer Hasira P. Ltd. v. ACIT

DHANSAMRIDHI FINANCE PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 7(2), NEW DELHI , DELHI

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 1377/DEL/2025[2011-12]Status: DisposedITAT Delhi06 Feb 2026AY 2011-12

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 143(3)Section 148Section 151Section 151(1)Section 234Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH‘C’: NEW DELHI BEFORESHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Dhansamridhi Finance Pvt. Ltd., Asst. CIT, Shalimar House-5, Circle-7(2), Community Centre, Vs. New Delhi. Saket, Delhi-110001. PAN-AAACV1597J (Appellant) (Respondent) Assessee by Ms. Meenal Goyal, CA & Ms. Tanya Upreti, Adv. Department by Ms.Kranti, CIT- DR Date of Hearing 29/01/2026 Date of Pronouncement 06/02/2026 ORDER PER CHALLA NAGENDRA PRASAD, JM: This appeal is filed by the assessee against the order of NFAC, Delhi dated 20.02.2025 for the Assessment…

SANJIVANI SHIKSHAN SANSTHAN,JAIPUR vs. ITO WD 6(3), JAIPUR, JAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 1207/JPR/2024[2016-17]Status: DisposedITAT Jaipur22 Apr 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Rahoan Sogani, C.AFor Respondent: Shri Arvind Kumar, CIT-DR &
Section 144Section 147Section 148Section 151Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 1207/JPR/2024 fu/kZkj.k o"kZ@Assessment Year :2016-17. Sanjivani Shikshan Sansthan cuke The ITO, Vs. M-28, Income Tax Colony, Ward -6(3), Tonk Road, jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AACAS9956L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Rahoan Sogani, C.A. jktLo dh vksj ls@Revenue by : Shri Arvind Kumar,…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-19, NEW DELHI., DELHI vs. SANDEEP BAJAJ, DELHI

In the result, the Cross Objection filed by the assessee is

ITA 2993/DEL/2023[2014-15]Status: DisposedITAT Delhi29 May 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 147Section 148Section 151Section 2(22)(e)Section 56

…ed casually and in a routine manner. It has been held by Hon'ble high court that We are constrained to observe that in the present case, there has been no application of mind by the Addl. CIT before granting the approval. (Para 19). In Svitzer Hazira v. ACIT (441 ITR 19) (Bom), the Hon'ble Bombay High Court has held that approval/sanction granted u/s 151 by writing - "Yes, I am satisfied "cannot be held to be a valid approval/sanction. C.O. No.29/Del/2024 Dy.CIT vs. Sandeep Bajaj -The Hon'ble Madya Pradesh High Court in the case of CIT v. Goyanka Line & Chemical Ltd (2-15) 56 taxmann.com 390 (MP) has held th…

DCIT CEN CIR 5(1), MUMBAI vs. MARTAND PROPERTIES LTD, MUMBAI

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 465/MUM/2018[2010-11]Status: DisposedITAT Mumbai08 Aug 2022AY 2010-11

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…(64 taxmann.com 313). C.O. Nos. 182, 183, 184, 188 & 189/Mum/2018 M/s. Reva Properties Ltd., & M/s. Martand Properties Ltd., 25. Further, reliance is also placed upon the decision of the jurisdictional High Court in the case of Svitzer Hasira P. Ltd. v. ACIT (441 ITR 19). In the above case also, the Jt. CIT had given approval by recording 'yes, I am satisfied’. Relying upon the above referred decision of the Hon'ble Madhya Pradesh High Court in the case of CIT v. S. Goenka Lime & Chemicals Ltd., the Hon'ble Bombay High Court held that there is complete non-application of mind on the part of Jt. CIT while grating…

DCIT CEN CIR 5(1), MUMBAI vs. MARTAND PROPERTIES LTD, MUMBAI

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 464/MUM/2018[2009-10]Status: DisposedITAT Mumbai08 Aug 2022AY 2009-10

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…(64 taxmann.com 313). C.O. Nos. 182, 183, 184, 188 & 189/Mum/2018 M/s. Reva Properties Ltd., & M/s. Martand Properties Ltd., 25. Further, reliance is also placed upon the decision of the jurisdictional High Court in the case of Svitzer Hasira P. Ltd. v. ACIT (441 ITR 19). In the above case also, the Jt. CIT had given approval by recording 'yes, I am satisfied’. Relying upon the above referred decision of the Hon'ble Madhya Pradesh High Court in the case of CIT v. S. Goenka Lime & Chemicals Ltd., the Hon'ble Bombay High Court held that there is complete non-application of mind on the part of Jt. CIT while grating…

DCIT CC-5(1), MUMBAI vs. REVA PROPERTIES LIMITED, MUMBAI

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 460/MUM/2018[2009-10]Status: DisposedITAT Mumbai08 Aug 2022AY 2009-10

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…(64 taxmann.com 313). C.O. Nos. 182, 183, 184, 188 & 189/Mum/2018 M/s. Reva Properties Ltd., & M/s. Martand Properties Ltd., 25. Further, reliance is also placed upon the decision of the jurisdictional High Court in the case of Svitzer Hasira P. Ltd. v. ACIT (441 ITR 19). In the above case also, the Jt. CIT had given approval by recording 'yes, I am satisfied’. Relying upon the above referred decision of the Hon'ble Madhya Pradesh High Court in the case of CIT v. S. Goenka Lime & Chemicals Ltd., the Hon'ble Bombay High Court held that there is complete non-application of mind on the part of Jt. CIT while grating…

DCIT CC-5(1), MUMBAI vs. REVA PROPERTIES LIMITED, MUMBAI

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 459/MUM/2018[2008-09]Status: DisposedITAT Mumbai08 Aug 2022AY 2008-09

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…(64 taxmann.com 313). C.O. Nos. 182, 183, 184, 188 & 189/Mum/2018 M/s. Reva Properties Ltd., & M/s. Martand Properties Ltd., 25. Further, reliance is also placed upon the decision of the jurisdictional High Court in the case of Svitzer Hasira P. Ltd. v. ACIT (441 ITR 19). In the above case also, the Jt. CIT had given approval by recording 'yes, I am satisfied’. Relying upon the above referred decision of the Hon'ble Madhya Pradesh High Court in the case of CIT v. S. Goenka Lime & Chemicals Ltd., the Hon'ble Bombay High Court held that there is complete non-application of mind on the part of Jt. CIT while grating…

DCIT CC-5(1), MUMBAI vs. REVA PROPERTIES LIMITED, MUMBAI

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 458/MUM/2018[2007-08]Status: DisposedITAT Mumbai08 Aug 2022AY 2007-08

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…(64 taxmann.com 313). C.O. Nos. 182, 183, 184, 188 & 189/Mum/2018 M/s. Reva Properties Ltd., & M/s. Martand Properties Ltd., 25. Further, reliance is also placed upon the decision of the jurisdictional High Court in the case of Svitzer Hasira P. Ltd. v. ACIT (441 ITR 19). In the above case also, the Jt. CIT had given approval by recording 'yes, I am satisfied’. Relying upon the above referred decision of the Hon'ble Madhya Pradesh High Court in the case of CIT v. S. Goenka Lime & Chemicals Ltd., the Hon'ble Bombay High Court held that there is complete non-application of mind on the part of Jt. CIT while grating…

DCIT CC-5(1), MUMBAI vs. ARCHIVE REALTY DEVELOPERS LIMITED, MUMBAI

In the result, appeal filed by the Revenue is dismissed and cross objection filed by the assessee is allowed

ITA 456/MUM/2018[2008-09]Status: DisposedITAT Mumbai06 Jul 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit, Central Circle – 5(1) V. M/S. Archive Realty Developers Ltd., Room No. 1928, 19Th Floor 324, Master Mind-Iv, Royal Palms Air India Building Aarey Milk Colony, Goregaon (E) Nariman Point Mumbai - 400065 Mumbai – 400 021 Pan: Aagca5488D (Appellant) (Respondent)

For Appellant: Shri Vijay MehtaFor Respondent: Smt. Shailja Rai
Section 132(1)Section 143(3)Section 148Section 153ASection 68

…hya Pradesh High Court was dismissed by the Hon'ble Supreme Court in the case of S. Goenka Lime & Chemicals Ltd. (64 taxmann.com 313). 5. Reliance is also placed upon the decision of the jurisdictional High Court in the case of Svitzer Hasira P. Ltd. v. ACIT (441 ITR 19). In the said case also, the Jt. CIT had given approval by recording 'yes, I am satisfied. Relying upon the above referred decision of the Hon'ble Madhya Pradesh High Court in the case of CIT v. S. Goenka Lime & Chemicals Ltd., the Hon'ble Bombay High Court held that there is complete non-application of mind on the part of Jt. CIT while grating th…

Svitzer Hasira P. Ltd. v. ACIT (441 ITR 19) — Cited in 9 Judgments | BharatTax