Well Trans Logistics India Pvt. Ltd. v. Addl. Commissioner

474 ITR 131High Court2024#21064 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 147Section 148Section 143(1)Section 143(3)Section 151Section 250Section 131Section 133A

Issues it is cited on

tangible materialescapement of incomereason to believereopening of assessmentsection 151reassessment proceedingssection 148section 147section 14indiacompanydocument

Judgments citing Well Trans Logistics India Pvt. Ltd. v. Addl. Commissioner

JASMINE ZUBIN SHROFF,PUNE vs. ITO, WARD-7(1), PUNE, PUNE

In the result, appeal of the Assessee is allowed

ITA 2380/PUN/2025[2012-13]Status: DisposedITAT Pune28 Jan 2026AY 2012-13

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2380/Pun/2025 निर्धारण वषा / Assessment Year: 2012-13 Mrs.Jasmine Zubin Shroff V The Income Tax (Through Legal Heir Zubin K S Officer, Shroff), Ward-7(1), Pune. 826/C No.5, Anklesharia Blocks, Dastur Meher Road, Camp, Pune - 411001. Pan:Basps7144E Appellant/ Assessee Respondent /Revenue Assessee By Shri B C Malakar Revenue By Shri Sandeep Sathe - Jcit Date Of Hearing 08/12/2025 Date Of Pronouncement 28/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Legal Heir Of Late Jasmine Z. Shroff Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2012-13 Dated 19.12.2023 Emanating From The Assessment Order Passed Under Section 144 Of The

Section 144Section 250

…and Answer has been referred by ITO in the reasons. 5.2 Thus, based on these two things, ITO arrived at a decision that there was escapement of income. 5.3 Hon’ble Delhi High Court in the decision of Well Trans Logistics India Pvt. Ltd. Vs. Addl.CIT [2024] 474 ITR 131 vide order dated 02.09.2024 has held as under : Quote “24. We may note that the Assessing Officer after reproducing the information received from DDIT,(Investigation) Unit, drew the conclusion of escapement of income. In the case of Assistant Commissioner of Income-tax v. Rajesh Jhaveri Stock Brokers (P.) Ltd. [2007] 161 Taxman 316/291 ITR 500 (S…

MARIGOLD MERCHANDISE PRIVATE LIMITED ,DELHI vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, Appeal of the Assessee is partly allowed

ITA 1256/DEL/2025[2012-13]Status: DisposedITAT Delhi26 Nov 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.M/S Marigold Merchandise Vs Assistant Commissioner Of Private Limited Income Tax, Central Circle-Ii, Shop No. 4/36, Dda Market, Faridabad, Haryana-121001 Dakshin Puri Extension, New Delhi-110062 Pan: Aaecm0483E Appellant Respondent Assessee By Sh. S. S. Nagar, Ca Revenue By Ms. Suman Malik, Cit(Dr) Date Of Hearing 08/09/2025 Date Of Pronouncement 26/11/2025 Order

Section 143(2)Section 147Section 148Section 151Section 153C

…g on the erroneous premise that Assessee had not filed a return when in fact it had.” 14. It is noteworthy to mention that similar ratio has been laid down by the Hon'ble High Court of Delhi in the case of Well Trans Logistics India (P.) Ltd. vs. addl. CIT (474 ITR 131) and by the Co-ordinate Bench of the Tribunal of Jaipur Bench in the case of Shri MukutBehari Aggarwal vs. DCIT (ITA No. 1067/IP/2024). 15. In view of the above discussion, we are of the opinion that, the initiation of reassessment proceeding was based on borrowed satisfaction and without application of mind. Therefore, we allow Ground No. 6.0…

SANTOSH RANI LEGAL HEIR OF LATE SH PARVEEN KALYAN,KURUKSHETRA vs. INCOME TAX OFFICER, WARD 1, KARNAL, KARNAL

In the result, appeal of the assessee is allowed

ITA 4770/DEL/2024[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2011-12] Santosh Rani Vs Ito, Legal Heir Of Late Shri Parveen Ward-1, Karnal, Kalyan, Krishna Nagar, Gamri, Haryana-132001. Thanesar, Distt.-Kurukshetra, Haryana-136118. Pan-Awhpr4944D Appellant Respondent Appellant By Shri Suresh K.Gupta, Ca Respondent By Shri Dheeraj Kumar Jaiswal, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order

Section 144Section 147Section 148Section 151Section 250

…ssessment. The Ld AO has not verified the facts to verify the correctness of information before triggering action u/s 147 of IT Act. The Hon'ble Delhi High Court in the case of Well Trans Logistics India Pvt. Ltd. Versus Addl. Commissioner of income Tax & Ors 474 ITR 131 (Del) places emphasis on the duty of the AO to take further steps, make further enquiries and gamer further material and if such material indicate that the income of the assessee has escaped assessment and then form a belief that the income of the assessee has escaped assessment. Reliance is also placed in Sh Rajiv Agarwal vs ACIT 395 ITR 0255 (D…

SOBHIN BUILDWELL PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD 24(1), DELHI, NEW DELHI

ITA 4023/DEL/2024[2008-09]Status: DisposedITAT Delhi12 Sept 2025AY 2008-09
Section 147Section 151Section 153CSection 68

…he AO to the tangible materials which forms the basis of the reasons to believe that income has escaped assessment. 3.4 Ld. Counsel for the assessee submitted that the Hon'ble Delhi High Court in the case of Well Trans Logistics India Pvt. Ltd. vs. Addl. CIT (474 ITR 131) places emphasis on the duty of the AO to take further steps, make further enquiries and garner further material and if such material indicate that the income of the assessee has escaped assessment and then form a belief that the income of the assessee has escaped assessment. 3.5 Ld. Counsel further referring to page 19 of the PB which is the For…

Well Trans Logistics India Pvt. Ltd. v. Addl. Commissioner (474 ITR 131) — Cited in 4 Judgments | BharatTax