ACIT v. Serajuddin & Co.

454 ITR 312High Court2023#108 most cited

What is ACIT v. Serajuddin & Co. authority for?

Approval under Section 153D of the Income Tax Act is mandatory for assessment orders in search cases. While elaborate reasons for approval are not required, the approving authority must provide some indication that it has examined the draft orders and found them to meet the requirements of law.

559

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

ACIT v. Serajuddin & Co. · 454 ITR 312 · Section 153D · approval · mandatory approval · legality of approval · reasons for approval · examination of draft orders · search assessment · income tax

Sections most often in play

Section 153DSection 153ASection 143(3)Section 132Section 153CSection 115BBESection 119Section 142(1)

Issues it is cited on

section 158bgsection 114(e)section 37bsection 43(3)section 158bsection 153dsection 153a(1)section 158section 144basection 144asection 158bdincome tax settlement commission

Judgments citing ACIT v. Serajuddin & Co.

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 275/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…o be quashed. In this regard, he relied upon the decision of hon'ble Supreme Court in the case of ACIT Vs. Serajuddin & Co., (2023) 163 taxmann.com 118 (SC) and also the decision of Hon'ble High Court of Orissa in the case of ACIT Vs. Serajuddin & Co., (2023) 454 ITR 312 (Orissa). The assessee has also relied upon the following judicial precedents : 1) Principal Commissioner of Income Tax, Central-2 Vs. Anuj Bansal reported in (2024) 165 taxmann.com 2 (Delhi). 2) Principal Commissioner of Income Tax, Central-2 Vs. Anuj Bansal reported in (2024) 165 taxmann.com 3 (SC). 3) Principal Commissioner of Income Tax Vs.…

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 248/HYD/2026[2022-23]Status: DisposedITAT Hyderabad27 Mar 2026AY 2022-23
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…o be quashed. In this regard, he relied upon the decision of hon'ble Supreme Court in the case of ACIT Vs. Serajuddin & Co., (2023) 163 taxmann.com 118 (SC) and also the decision of Hon'ble High Court of Orissa in the case of ACIT Vs. Serajuddin & Co., (2023) 454 ITR 312 (Orissa). The assessee has also relied upon the following judicial precedents : 1) Principal Commissioner of Income Tax, Central-2 Vs. Anuj Bansal reported in (2024) 165 taxmann.com 2 (Delhi). 2) Principal Commissioner of Income Tax, Central-2 Vs. Anuj Bansal reported in (2024) 165 taxmann.com 3 (SC). 3) Principal Commissioner of Income Tax Vs.…

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 233/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…o be quashed. In this regard, he relied upon the decision of hon'ble Supreme Court in the case of ACIT Vs. Serajuddin & Co., (2023) 163 taxmann.com 118 (SC) and also the decision of Hon'ble High Court of Orissa in the case of ACIT Vs. Serajuddin & Co., (2023) 454 ITR 312 (Orissa). The assessee has also relied upon the following judicial precedents : 1) Principal Commissioner of Income Tax, Central-2 Vs. Anuj Bansal reported in (2024) 165 taxmann.com 2 (Delhi). 2) Principal Commissioner of Income Tax, Central-2 Vs. Anuj Bansal reported in (2024) 165 taxmann.com 3 (SC). 3) Principal Commissioner of Income Tax Vs.…

RAGHUNATH REDDY GANGARAM,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2),, HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 232/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…o be quashed. In this regard, he relied upon the decision of hon'ble Supreme Court in the case of ACIT Vs. Serajuddin & Co., (2023) 163 taxmann.com 118 (SC) and also the decision of Hon'ble High Court of Orissa in the case of ACIT Vs. Serajuddin & Co., (2023) 454 ITR 312 (Orissa). The assessee has also relied upon the following judicial precedents : 1) Principal Commissioner of Income Tax, Central-2 Vs. Anuj Bansal reported in (2024) 165 taxmann.com 2 (Delhi). 2) Principal Commissioner of Income Tax, Central-2 Vs. Anuj Bansal reported in (2024) 165 taxmann.com 3 (SC). 3) Principal Commissioner of Income Tax Vs.…

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1896/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…o be quashed. In this regard, he relied upon the decision of hon'ble Supreme Court in the case of ACIT Vs. Serajuddin & Co., (2023) 163 taxmann.com 118 (SC) and also the decision of Hon'ble High Court of Orissa in the case of ACIT Vs. Serajuddin & Co., (2023) 454 ITR 312 (Orissa). The assessee has also relied upon the following judicial precedents : 1) Principal Commissioner of Income Tax, Central-2 Vs. Anuj Bansal reported in (2024) 165 taxmann.com 2 (Delhi). 2) Principal Commissioner of Income Tax, Central-2 Vs. Anuj Bansal reported in (2024) 165 taxmann.com 3 (SC). 3) Principal Commissioner of Income Tax Vs.…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1886/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…o be quashed. In this regard, he relied upon the decision of hon'ble Supreme Court in the case of ACIT Vs. Serajuddin & Co., (2023) 163 taxmann.com 118 (SC) and also the decision of Hon'ble High Court of Orissa in the case of ACIT Vs. Serajuddin & Co., (2023) 454 ITR 312 (Orissa). The assessee has also relied upon the following judicial precedents : 1) Principal Commissioner of Income Tax, Central-2 Vs. Anuj Bansal reported in (2024) 165 taxmann.com 2 (Delhi). 2) Principal Commissioner of Income Tax, Central-2 Vs. Anuj Bansal reported in (2024) 165 taxmann.com 3 (SC). 3) Principal Commissioner of Income Tax Vs.…

MADHAVA REDDY BADDEVOLU,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1552/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…o be quashed. In this regard, he relied upon the decision of hon'ble Supreme Court in the case of ACIT Vs. Serajuddin & Co., (2023) 163 taxmann.com 118 (SC) and also the decision of Hon'ble High Court of Orissa in the case of ACIT Vs. Serajuddin & Co., (2023) 454 ITR 312 (Orissa). The assessee has also relied upon the following judicial precedents : 1) Principal Commissioner of Income Tax, Central-2 Vs. Anuj Bansal reported in (2024) 165 taxmann.com 2 (Delhi). 2) Principal Commissioner of Income Tax, Central-2 Vs. Anuj Bansal reported in (2024) 165 taxmann.com 3 (SC). 3) Principal Commissioner of Income Tax Vs.…

DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. MANOJ KUMAR SINGH , NEW DELHI

In the result, appeal filed by the assessee is allowed and the appeal of the

ITA 30/DEL/2026[2014-15]Status: DisposedITAT Delhi27 Mar 2026AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumarmanoj Kumar Singh Vs. Dcit, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 Pan: Aaxps2824H (Appellant) (Respondent) Dcit, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 Pan: Aaxps2824H (Appellant) (Respondent)

Section 143(3)Section 153ASection 153D

…y of electronic evidences have been accepted as certified by the AO. Same only leads to one conclusion that approval was mechanical. 17. The law in this regard has quite crystallized by now. The Hon'ble Orissa High Court in the case of ACIT vs Serajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under s. 153D of the Act. The Hon'ble High Court made wide ranging observations towards the manner and legality of approval under s. 153D of the Act by observing that the approval under s. 153D of the Act being mandatory, while elaborate reasons n…

MANOJ KUMAR SINGH,DELHI vs. DCIT CENTRAL CIRCLE-28, DELHI

In the result, appeal filed by the assessee is allowed and the appeal of the

ITA 7064/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Mar 2026AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumarmanoj Kumar Singh Vs. Dcit, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 Pan: Aaxps2824H (Appellant) (Respondent) Dcit, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 Pan: Aaxps2824H (Appellant) (Respondent)

Section 143(3)Section 153ASection 153D

…y of electronic evidences have been accepted as certified by the AO. Same only leads to one conclusion that approval was mechanical. 17. The law in this regard has quite crystallized by now. The Hon'ble Orissa High Court in the case of ACIT vs Serajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under s. 153D of the Act. The Hon'ble High Court made wide ranging observations towards the manner and legality of approval under s. 153D of the Act by observing that the approval under s. 153D of the Act being mandatory, while elaborate reasons n…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 FARIDABAD , FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1397/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Mar 2026AY 2019-20

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…e concerned authority has granted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." 13. Similarly, the Hon'ble Orissa High Court in the case of ACIT vs Serajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under s. 153D of the Act. The Hon’ble Orissa High Court made wide ranging observations towards the manner and legality of approval under s.153D of the Act. The Hon'ble High Court inter-alia observed that the approval under s. 153D of the Act being…

ABVPA5814C,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 FARIDABAD, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1381/DEL/2025[2018-19]Status: DisposedITAT Delhi27 Mar 2026AY 2018-19

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…e concerned authority has granted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." 13. Similarly, the Hon'ble Orissa High Court in the case of ACIT vs Serajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under s. 153D of the Act. The Hon’ble Orissa High Court made wide ranging observations towards the manner and legality of approval under s.153D of the Act. The Hon'ble High Court inter-alia observed that the approval under s. 153D of the Act being…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 1 FARIDABAD, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1380/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Mar 2026AY 2019-20

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…e concerned authority has granted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." 13. Similarly, the Hon'ble Orissa High Court in the case of ACIT vs Serajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under s. 153D of the Act. The Hon’ble Orissa High Court made wide ranging observations towards the manner and legality of approval under s.153D of the Act. The Hon'ble High Court inter-alia observed that the approval under s. 153D of the Act being…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 FARIDABAD, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1376/DEL/2025[2017-18]Status: DisposedITAT Delhi27 Mar 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…e concerned authority has granted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." 13. Similarly, the Hon'ble Orissa High Court in the case of ACIT vs Serajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under s. 153D of the Act. The Hon’ble Orissa High Court made wide ranging observations towards the manner and legality of approval under s.153D of the Act. The Hon'ble High Court inter-alia observed that the approval under s. 153D of the Act being…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1370/DEL/2025[2016-17]Status: DisposedITAT Delhi27 Mar 2026AY 2016-17

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…e concerned authority has granted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." 13. Similarly, the Hon'ble Orissa High Court in the case of ACIT vs Serajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under s. 153D of the Act. The Hon’ble Orissa High Court made wide ranging observations towards the manner and legality of approval under s.153D of the Act. The Hon'ble High Court inter-alia observed that the approval under s. 153D of the Act being…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1369/DEL/2025[2015-16]Status: DisposedITAT Delhi27 Mar 2026AY 2015-16

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…e concerned authority has granted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." 13. Similarly, the Hon'ble Orissa High Court in the case of ACIT vs Serajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under s. 153D of the Act. The Hon’ble Orissa High Court made wide ranging observations towards the manner and legality of approval under s.153D of the Act. The Hon'ble High Court inter-alia observed that the approval under s. 153D of the Act being…

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

In the result, all the six appeals of the assessee are allowed

ITA 4924/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 153CSection 153DSection 3

…Ramesh Sharma, ITA No. 6881/Del/2014, order dated 23.01.2026 regarding mechanical granting of the approval u/s 153D of the Act which relevant part is reproduced as under: “8. Significantly, the Hon’ble Orissa High Court in the case of ACIT vs Serajuddin & Co. 454 ITR 312 (Orissa) had an occasion to examine 13 substantial question of law on the propriety of approval granted under s. 153D of the Act. The Orissa High Court made wide ranging observations towards the manner and legality of approval under s. 153D of the Act. The Hon’ble High Court inter-alia observed that the approval under s. 153D of the Act being ma…

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

In the result, all the six appeals of the assessee are allowed

ITA 4922/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 153CSection 153DSection 3

…Ramesh Sharma, ITA No. 6881/Del/2014, order dated 23.01.2026 regarding mechanical granting of the approval u/s 153D of the Act which relevant part is reproduced as under: “8. Significantly, the Hon’ble Orissa High Court in the case of ACIT vs Serajuddin & Co. 454 ITR 312 (Orissa) had an occasion to examine 13 substantial question of law on the propriety of approval granted under s. 153D of the Act. The Orissa High Court made wide ranging observations towards the manner and legality of approval under s. 153D of the Act. The Hon’ble High Court inter-alia observed that the approval under s. 153D of the Act being ma…

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

In the result, all the six appeals of the assessee are allowed

ITA 4919/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Mar 2026AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 153CSection 153DSection 3

…Ramesh Sharma, ITA No. 6881/Del/2014, order dated 23.01.2026 regarding mechanical granting of the approval u/s 153D of the Act which relevant part is reproduced as under: “8. Significantly, the Hon’ble Orissa High Court in the case of ACIT vs Serajuddin & Co. 454 ITR 312 (Orissa) had an occasion to examine 13 substantial question of law on the propriety of approval granted under s. 153D of the Act. The Orissa High Court made wide ranging observations towards the manner and legality of approval under s. 153D of the Act. The Hon’ble High Court inter-alia observed that the approval under s. 153D of the Act being ma…

DCIT CENTRAL CIRCLE -28, NEW DELHI, NEW DELHI vs. MANOJ KUMAR SINGH, NEW DELHI

In the result, appeal filed by the assessee is allowed in above terms and the appeal of the Revenue is dismissed

ITA 8069/DEL/2025[2013-14]Status: DisposedITAT Delhi18 Mar 2026AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 132ASection 153DSection 28

…y of electronic evidences have been accepted as certified by the AO. Same only leads to one conclusion that approval was mechanical. 17. The law in this regard has quite crystallized by now. The Hon'ble Orissa High Court in the case of ACIT vs Serajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under s. 153D of the Act. The Hon'ble High Court made wide ranging observations towards the manner and legality of approval under s. 153D of the Act by observing that the approval under s. 153D of the Act being mandatory, while elaborate reasons n…

MANOJ KUMAR SINGH,DELHI vs. DCIT(A) CENTRAL CIRCLE-28, DELHI

In the result, appeal filed by the assessee is allowed in above terms and the appeal of the Revenue is dismissed

ITA 6383/DEL/2025[2013-14]Status: DisposedITAT Delhi18 Mar 2026AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 132ASection 153DSection 28

…y of electronic evidences have been accepted as certified by the AO. Same only leads to one conclusion that approval was mechanical. 17. The law in this regard has quite crystallized by now. The Hon'ble Orissa High Court in the case of ACIT vs Serajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under s. 153D of the Act. The Hon'ble High Court made wide ranging observations towards the manner and legality of approval under s. 153D of the Act by observing that the approval under s. 153D of the Act being mandatory, while elaborate reasons n…

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