How many judgments cite Yum! Restaurants Asia Pte.Ltd. v. DCIT?

50 judgments on BharatTax cite Yum! Restaurants Asia Pte.Ltd. v. DCIT (397 ITR 665), spanning 2020 to 2026.

Which sections of the Income Tax Act does Yum! Restaurants Asia Pte.Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 153D, Section 132, Section 151.

Yum! Restaurants Asia Pte.Ltd. v. DCIT

397 ITR 665High Court2017#2289 most cited

What is Yum! Restaurants Asia Pte.Ltd. v. DCIT authority for?

Sanction required under Section 151(2) for initiating reassessment proceedings under Section 147 is a jurisdictional requirement affecting the assessee's rights and liabilities. This differs from an administrative approval under Section 153D.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2026.

Also referred to as

Yum! Restaurants Asia Pte. Ltd. · Section 151(2) · Section 147 · sanction for reassessment · jurisdictional requirement · reassessment proceedings · approval under Section 151 · Section 153D administrative approval · Delhi High Court · 2017

Sections most often in play

Section 143(3)Section 147 Section 148 Section 153D Section 132 Section 151 Section 153A Section 142(1)

Read the full judgment

Issues it is cited on

section 136 section 43(3)section 193 section 196 section 114(e)section 255(4)sanction under section 151 section 37b section 65a section 151(1)section 151(2)section 158bg

Judgments citing Yum! Restaurants Asia Pte.Ltd. v. DCIT

Akn Developers Pvt. Ltd., New Delhi vs. ACIT CC- 26, New Delhi

In the result, all the appeals preferred by the assessee on this common ground are allowed

ITA 8536/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Dec 2024AY 2013-14

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: Sh. Rajesh Malhotra, CA &For Respondent: Mr. Javed Akhtar, CIT (DR)

Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 153D

…S Advertising (Mauritius) v. Assistant Commissioner of Income Tax, (2021) SCC OnLine Del 3613; Principal Commissioner of Income Tax-6 v. M/s. N.C. Cables Ltd., 2017 SCC OnLine Del 6533; Yum ! Restaurants Asia Pte. Ltd. v. Deputy Director of Income Tax, (2017) 397 ITR 665; Syfonia Tradelinks Private Limited v. Income Tax Officer; 2021 SCC OnLine Del 2692 and German Remedies Limited v. DCIT 2006 (1) Maharashtra Law Journal 517. 10. At the outset, it requires to be noticed that many of the decisions referred to both on the side of the Revenue as well as the Assessee do not directly refer to Section 153D of the Act w…

Akn Developers Pvt. Ltd., New Delhi vs. ACIT CC- 26, New Delhi

In the result, all the appeals preferred by the assessee on this common ground are allowed

ITA 8535/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Dec 2024AY 2012-13

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: Sh. Rajesh Malhotra, CA &For Respondent: Mr. Javed Akhtar, CIT (DR)

Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 153D

Akn Developers Pvt. Ltd., New Delhi vs. ACIT CC- 26, New Delhi

In the result, all the appeals preferred by the assessee on this common ground are allowed

ITA 8534/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Dec 2024AY 2011-12

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: Sh. Rajesh Malhotra, CA &For Respondent: Mr. Javed Akhtar, CIT (DR)

Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 153D

Akn Developers Pvt. Ltd., New Delhi vs. ACIT CC- 26, New Delhi

In the result, all the appeals preferred by the assessee on this common ground are allowed

ITA 8533/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Dec 2024AY 2010-11

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: Sh. Rajesh Malhotra, CA &For Respondent: Mr. Javed Akhtar, CIT (DR)

Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 153D

Sonal Snehal Shah, Mumbai vs. ITO 19(3)(1), Mumbai

ITA 1653/MUM/2024[2012-13]Status: DisposedITAT Mumbai16 Oct 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

Section 10(38)Section 143Section 147Section 148Section 68

…n the above script of Banas Finance Limited and earned long-term capital gain of Rs 272,18,541/- . vi. On sanction under section 151 of the act and relied on the decision of honourable Delhi High Court in case of the restaurant ACIT tea Ltd versus DCIT (2017) 397 ITR 665 (Delhi) and also of the honourable Bombay High Court in case of punk it jokes versus ITO (2019) 411 ITR 207. vii. The learned assessing officer has not carried out any enquiry before initiating reassessment proceedings. He submits that the reopening has been made on the completely borrowed satisfaction which is not permitted under the law. For th…

Aman Exports International, Jaipur vs. DCIT Circle 1, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 147/JPR/2023[2012-13]Status: DisposedITAT Jaipur24 Aug 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Tatiwal (CA)For Respondent: Smt. Runi Pal (Addl. CIT) &

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 147/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Aman Exports International DCIT, Vs. G-93 Epip Sitapura, Industrial Area Circle-01, Sitapura, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQFA 6304 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Manish Tatiwal (CA) jktLo dh vksj…

Nadeem Hasan, Delhi vs. ITO, Ward- 46(4), New Delhi

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

ITA 445/DEL/2020[2011-12]Status: DisposedITAT Delhi18 May 2022AY 2011-12

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.445/Del/2020 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Nadeem Hasan Ito, 159, Meena Bazar, Vs. Ward 46(4) Jama Masjid, Delhi. New Delhi. Pan No. Accph8788G अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 144Section 147Section 148Section 69Section 69A

…I.T.A.No.445/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.445/Del/2020 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Nadeem Hasan ITO, 159, Meena Bazar, Vs. Ward 46(4) Jama Masjid, Delhi. New Delhi. PAN No. ACCPH8788G अपीलाथ" Appellant ""यथ"/Respondent Shri Rajesh Dureja, Adv. िनधा"रतीक"ओरसे /Assessee by Shri Om Prakash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 07.03.2022 18.05.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R This appeal is filed by the Assessee against the order of the Ld. Com…

Som Raj, Pathankot vs. The Income Tax Officer, Pathankot

ITA 628/ASR/2016[2010-11]Status: DisposedITAT Amritsar21 Feb 2022AY 2010-11

Bench: Shri. Ravish Sood & Dr. M. L. Meena

For Appellant: Shri. P. N. Arora, AdvFor Respondent: Shri. Rohit Mehra, CIT DR

Section 147Section 148

…O for reopening the case of an assessee. In support of his aforesaid contention the ld. AR had relied on the following judicial pronouncements:- i. Shri Tek Chand Vs. ITO, ITA No. 255/Chd/2020 dated 15.03.2021 ii. Yum Restaurants Asia Pte Ltd Vs. DCIT (2017) 397 ITR 665 iii. Smt Monika Rani Vs. ITO, ITA No. 582/Chd/2019 dated 28.02.2020 iv. ACIT Vs. Bharti Axa Life Insurance Co ltd, ITA No. 2930/Mum/2019 dated 31.03.2021 v. Shri Tralochan Singh Vs. ITO, ITA No. 306/Asr/2019 dated 30.06.2021.’ In the backdrop of his aforesaid contention, it was submitted by the ld AR, that as the approval in the case of the ass…

ACIT Cir. 12(1)(2), Mumbai vs. Bharti Axa Life Insurance Company Ltd., Mumbai

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 2930/MUM/2019[2007-08]Status: DisposedITAT Mumbai31 Mar 2021AY 2007-08

Section 143(3)Section 147Section 149Section 151

…ic Remedies (P) Ltd reported in 406 ITR 545 (Bom) - Special Leave Petition of the revenue was dismissed by the Hon‘ble Apex Court in 269 Taxman 195 (SC). (ii) Decision of Hon‘ble Delhi High Court in the case of Yum Restaurants Asia Pte Ltd vs DDIT reported in 397 ITR 665 (Del). h) Approval u/s 151 of the Act by the ld PCIT and ld Additional CIT had been granted in the instant case without due application of mind as in the prescribed proforma, they had just stated that “Yes I am satisfied”. This 15 ITA No.2930/Mum/2019 & CO No.63/Mum/2020 M/s. Bharti Axa Life Insurance Company Ltd., tantamounts to improper sanct…

Behat Holdings Ltd., New Delhi vs. ITO Ward-4(3), New Delhi

In the result, appeal of Assessee allowed

ITA 8066/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Jan 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR

Section 133(6)Section 147Section 148Section 151Section 68

…(SC) 02. CIT vs., M/s. S. Goyanka Lime and Chemicals Ltd., [2015] 231 Taxman 73 (MP). Department’s SLP Dismissed in [2016] 237 Taxman 378 (SC). 03. United Electrical Co. (P.) Ltd., [2002] 258 ITR 317 (Del.) 04. Yum Restaurants Asia Pte Ltd., vs., DDIT [2017] 397 ITR 665 (Del.) 05. Hirachand Kanuga vs., DCIT [2015] 68 SOT 205 {Mum.). 3.2. He has also relied upon Judgment of Hon’ble Delhi High Court in the case of Haryana Acrylic Manufacturing Company vs., CIT [2009] 308 ITR 38 (Del.) (HC) in which the assessee challenged the validity of the re- assessment proceedings under section 147. The Hon’ble Delhi High cou…