243 ITR 674 (Karnn) Gayathri Textiles vs. CIT, 1 SOT 281 (Jodh) Ratan Lal Dalmia v. Income Tax Officer

292 ITR 281High Court#5026 most cited

What is 243 ITR 674 (Karnn) Gayathri Textiles vs. CIT, 1 SOT 281 (Jodh) Ratan Lal Dalmia v. Income Tax Officer authority for?

The absence of prior approval from the Joint Commissioner of Income Tax under section 274(2) does not automatically render the Assessing Officer's order void ab initio. The matter can be decided afresh after obtaining the necessary approval.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2025.

Also referred to as

Gayathri Textiles vs. CIT · Ratan Lal Dalmia vs Income Tax Officer · 243 ITR 674 · 1 SOT 281 · section 274(2) · approval · Joint Commissioner · Assessing Officer · jurisdiction · void ab initio

Sections most often in play

Section 153ASection 153DSection 148Section 143(2)Section 143(3)Section 144ASection 145(3)Section 147

Issues it is cited on

section 274(2)section 243section 245hacasus omissussection 245csettlement applicationsection 245d(4)section 153(4)section 135asection 144basection 245dsection 244

Judgments citing 243 ITR 674 (Karnn) Gayathri Textiles vs. CIT, 1 SOT 281 (Jodh) Ratan Lal Dalmia v. Income Tax Officer

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…ind in granting approval/sanction. Learned Departmental Representatives also relied on the case laws reported at 243 ITR 674 (Karnn) Gayathri Textiles vs. CIT, 1 SOT 281 (Jodh) Ratan Lal Dalmia vs Income Tax Officer; 230 ITR 301 (MP) CIT vs. Vijay Dall Mills; 292 ITR 281 (Ker) G. Manoharan vs. ACIT and 44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Depa…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…ind in granting approval/sanction. Learned Departmental Representatives also relied on the case laws reported at 243 ITR 674 (Karnn) Gayathri Textiles vs. CIT, 1 SOT 281 (Jodh) Ratan Lal Dalmia vs Income Tax Officer; 230 ITR 301 (MP) CIT vs. Vijay Dall Mills; 292 ITR 281 (Ker) G. Manoharan vs. ACIT and 44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Depa…

Minto Developers Pvt. Ltd., Allahabad vs. Assistant Commissioner of Income Tax, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…ind in granting approval/sanction. Learned Departmental Representatives also relied on the case laws reported at 243 ITR 674 (Karnn) Gayathri Textiles vs. CIT, 1 SOT 281 (Jodh) Ratan Lal Dalmia vs Income Tax Officer; 230 ITR 301 (MP) CIT vs. Vijay Dall Mills; 292 ITR 281 (Ker) G. Manoharan vs. ACIT and 44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Depa…

243 ITR 674 (Karnn) Gayathri Textiles vs. CIT, 1 SOT 281 (Jodh) Ratan Lal Dalmia v. Income Tax Officer (292 ITR 281) — Cited in 23 Judgments | BharatTax