Sapphire Foods India Ltd vs Assistant Commissioner Of Income Tax ...

ik-167128823 Delhi High Court 16 February 2026 • 46 min read

Judges (2)

V. Kameswar Rao Delivered Vinod Kumar Coram

Counsel (9)

Abhishek Maratha Counsel Respondent Apoorv Agarwal Counsel Respondent Gaurav Singh Counsel Respondent Laxmi Pundir Counsel Petitioner Nupur Sharma Counsel Respondent Palak Kumari Counsel Petitioner Sanjana Counsel Petitioner Simmi Bagga Counsel Petitioner T. M. Shivakumar Counsel Petitioner

Parties (2)

Assistant Commissioner of Income Tax Respondent Sapphire Foods India Ltd. Petitioner

Case Significance

Sapphire Foods India Ltd vs Assistant Commissioner Of Income Tax ... is a Delhi High Court decision dated February 16, 2026 (citation: ik-167128823). Sapphire Foods India Ltd. challenged the reopening notice under Section 148A(d) and Section 148 of the Income Tax Act for Assessment Year 2016-17. The court found that the assessing officer had all relevant material before him during the original assessment, and the reopening was based on a mere change of opinion without any new tangible material. The impugned notice and order were set aside and the reassessment proceedings quashed. The bench comprised Justices V. Kameswar Rao and Vinod Kumar. The judgment was delivered by Justice V. Kameswar Rao.

Summary

Sapphire Foods India Ltd. challenged the reopening notice under Section 148A(d) and Section 148 of the Income Tax Act for Assessment Year 2016-17. The court found that the assessing officer had all relevant material before him during the original assessment, and the reopening was based on a mere change of opinion without any new tangible material. The impugned notice and order were set aside and the reassessment proceedings quashed.

What was the outcome of Sapphire Foods India Ltd vs Assistant Commissioner Of Income Tax ...?

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-167128823)