327 (Delhi) and ACIT v. Serajuddin and Co.

299 Taxmann 448Supreme Court of India2024#3903 most cited
30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 153DSection 153ASection 142(1)Section 143(2)Section 147Section 148Section 153CSection 143(3)

Issues it is cited on

section 43(3)section 136section 193section 196section 269stsection 37bsection 163section 245csection 158bgsettlement applicationaudi alteram partemon money receipt

Judgments citing 327 (Delhi) and ACIT v. Serajuddin and Co.

Ashok Bharti Goswami, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1272/PUN/2024[2018-19]Status: DisposedITAT Pune14 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar ACIT Central Circle 881/82, Bhavani Peth, Vs. 2(1), Pune Pune – 411042 PAN: ABQPP3777L (Appellant) (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami ACIT Central Circle 484, Budhwar Peth, 2(1), Pune Vs. Pune – 411002 PAN: AMFPG6302G (Appellant) (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhi…

Ashish Ramesh Oswal, Pune vs. ACIT, Central Circle 2(1), Pune

ITA 1271/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar 881/82, Bhavani Peth, Pune 411042 PAN: ABQPP3777L (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami 484, Budhwar Peth, Pune 411002 PAN: AMFPG6302G (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhikul…

Adish Shantilal Solanki, Pune vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Pune

ITA 1270/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar 881/82, Bhavani Peth, Pune – 411042 PAN: ABQPP3777L (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami 484, Budhwar Peth, Pune – 411002 PAN: AMFPG6302G (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhikula…

Chitra Narendra Parmar, Pune vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1269/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar ACIT Central Circle 881/82, Bhavani Peth, Vs. 2(1), Pune Pune – 411042 PAN: ABQPP3777L (Appellant) (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami ACIT Central Circle 484, Budhwar Peth, 2(1), Pune Vs. Pune – 411002 PAN: AMFPG6302G (Appellant) (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhi…

Ramlal Bhikulal Shah, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1268/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar ACIT Central Circle 881/82, Bhavani Peth, Vs. 2(1), Pune Pune – 411042 PAN: ABQPP3777L (Appellant) (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami ACIT Central Circle 484, Budhwar Peth, 2(1), Pune Vs. Pune – 411002 PAN: AMFPG6302G (Appellant) (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhi…

Deepak Kantilal Jain, Pune vs. ACIT, Central Circle 2(1), Pune

The appeal stands dismissed

ITA 1267/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar 881/82, Bhavani Peth, Pune 411042 PAN: ABQPP3777L (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami 484, Budhwar Peth, Pune 411002 PAN: AMFPG6302G (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhikulal Sh…

Deepak Kantilal Jain, Pune vs. ACIT, Central Circle 2(1), Pune

The appeal stands dismissed

ITA 1265/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar 881/82, Bhavani Peth, Pune 411042 PAN: ABQPP3777L (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami 484, Budhwar Peth, Pune 411002 PAN: AMFPG6302G (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhikulal Sh…

Ramanlal Bhikulal Shah, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1264/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar ACIT Central Circle 881/82, Bhavani Peth, Vs. 2(1), Pune Pune – 411042 PAN: ABQPP3777L (Appellant) (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami ACIT Central Circle 484, Budhwar Peth, 2(1), Pune Vs. Pune – 411002 PAN: AMFPG6302G (Appellant) (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhi…

Chitra Narendra Parmar, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1262/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar ACIT Central Circle 881/82, Bhavani Peth, Vs. 2(1), Pune Pune – 411042 PAN: ABQPP3777L (Appellant) (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami ACIT Central Circle 484, Budhwar Peth, 2(1), Pune Vs. Pune – 411002 PAN: AMFPG6302G (Appellant) (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhi…

Vibhu Prakash Bansal, Bijnor vs. DCIT Central, Moradabad

In the result, the Appeal filed by the Assessee is allowed in the aforesaid

ITA 2302/DEL/2023[2015-16]Status: DisposedITAT Delhi21 Mar 2025AY 2015-16

Bench: Shri Shamim Yahya & Shri Sudhir Pareeka .Y R.: 2015-16 Vibhu Prakash Bansal (Huf), Vs. Dcit (Central), Sarrafa Bazaar, Dhampur, Moradabad Aayaka Bhawan, Civil Uttar Pradesh -246761 (Pan: Aabhv3649H) Lines, Moradabad Uttar Pradesh-244001 (Appellant) (Respondent)

Section 127Section 132Section 142(1)Section 153CSection 44ASection 69

…that in the present cases such approval was granted mechanically without application o f mind by the Additional CIT resulting in vitiating the assessment orders themselves. The aforesaid decision has since been upheld by Hon'ble Apex Court reported at [2024] 299 Taxmann 448 SC. 6. In the case of ACIT Versus M/S Janak Raj Gupta & Co., 2024 (2) TM I35 - TAT DELHI it has been held as under: - 12. The legal objection o f transgression o f requirements o f approval under section 153D o f the Act is in controversy. Pursuant to search carried out on 06/11/2008 on M/s. Nimtaya group o f Companies, the assessment proceed…