ACIT v. Serajuddin & Co.

454 ITR 312High Court2023#105 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.

580

judgments rely on this decision, according to BharatTax’s citation analysis of 372,249 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)
Read the full judgment

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.

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeal of the assessee is allowed

ITA 3622/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Sept 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.3622 और 8405 /िद"ी/2019 (िन.व. 2014-15)

For Appellant: S/Shri Ajay Wadwa, Shivam Garg & Harsh Raghav, &For Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 148Section 153ASection 153D

…ion 153D of the Act. The ld. Counsel for the assessee placed reliance on the following decisions to contend that mechanical approval granted u/s. 153D of the Act is unsustainable, hence, vitiates the assessment proceedings:  ACIT vs. Serajuddin & Co.; [2023] 454 ITR 312 (Orissa);  ACIT vs. Serajuddin & Co.; [2024] 163 taxmann.com 118 (SC)- SLP Dismissed;  PCIT vs. Anuj Bansal; 165 taxmann.com 2(Delhi) ;  PCIT vs. Anuj Bansal; [2024] 466 ITR 254 (SC)- SLP Dismissed ;  PCIT vs. Shiv Kumar Nayyar; ITA 285/2024 (DHC); &  Kavita Jain v. DCIT Central Karna, ITA 3301/DEL/2024, Order dated 31.12.2024” 7. Per contr…

Nanak Chand Tayal, Faridabad Haryana vs. Dy Commissioner of Income Tax Central Circle 2 Faridabad, Faridabad Haryana

The appeals of the assessee are allowed

ITA 1615/DEL/2025[2017-18]Status: DisposedITAT Delhi24 Sept 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR
Section 153ASection 153D

…he 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…

Nanak Chand Tayal, Faridabad Haryana vs. Deputy Commissioner of Income Tax Central Circle 2 Faridabad, Faridabad Haryana

The appeals of the assessee are allowed

ITA 1614/DEL/2025[2016-17]Status: DisposedITAT Delhi24 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR
Section 153ASection 153D

…he 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…

Nanak Chand Tayal, Faridabad Haryana vs. Deputy Commissioner of Income Tax Central Circle 2 Faridabad, Faridabad Haryana

The appeals of the assessee are allowed

ITA 1613/DEL/2025[2015-16]Status: DisposedITAT Delhi24 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR
Section 153ASection 153D

…he 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…

Nanak Chand Tayal, Faridabad Haryana vs. Dy Commissioner of Income Tax, Faridabd Haryana

The appeals of the assessee are allowed

ITA 1612/DEL/2025[2014-15]Status: DisposedITAT Delhi24 Sept 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR
Section 153ASection 153D

…he 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…

Nanak Chand Tayal, Faridabad Haryana vs. Deputy Comissioner of Income Tax Central Circle 2 Faridabad, Faridabad Haryana

The appeals of the assessee are allowed

ITA 1611/DEL/2025[2013-14]Status: DisposedITAT Delhi24 Sept 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR
Section 153ASection 153D

…he 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…

Pawan Kumar Agrawal, Raigarh vs. ACIT, Central Circle, Bilaspur

In the result, appeal of the assessee is allowed

ITA 513/RPR/2025[2019-20]Status: HeardITAT Raipur22 Sept 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.513/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20 Pawan Kumar Agrawal Lal Tanki, Bus Stand Road, Raigarh (C.G.)-496 001 Pan: Acipa0094L

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 153D

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.513/RPR/2025 "नधा"रण वष" /Assessment Year : 2019-20 Pawan Kumar Agrawal Lal Tanki, Bus Stand Road, Raigarh (C.G.)-496 001 PAN: ACIPA0094L .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle, Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of He…

DCIT, Central Circle 28, New Delhi vs. Manoj Kumar Singh, New Delhi

The appeal of the assessee is allowed and consequently, the appeal

ITA 3717/DEL/2025[2012-13]Status: DisposedITAT Delhi19 Sept 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Manoj Kumar Singh, Vs Dcit, S-17, Ground Floor, Central Circle-28, Panchsheel Enclave, Delhi. New Delhi - 110 017. Pan: Aaxps2824H Assessment Year: 2012-13

For Appellant: Shri Ajay Vohra &For Respondent: Shri Jitender Singh, CIT-DR
Section 131(3)Section 132(4)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…

Melody Enterprises Private Limited, Delhi vs. ACIT Central Circle-13, Delhi

In the result, the appeal of the Assessee in ITA No

ITA 1349/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Sept 2025AY 2016-17

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Melody Enterprises Private Vs Acit Limited Central Circle-13 E-2, Kh No. 547, 548, 549, 550, Ara Centre, 551,552, Village Alipur, Jhandewalan Extension, Landmark Near Karan Garden, New Delhi North West Delhi Pan: Aajcm3652Q Appellant Respondent Assessee By None Revenue By Sh. Dheeraj Kumar Jain, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 12/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-28, (‘Ld. Cit(A)’ For Short), New Delhi Dated 28/10/2022 For The Assessment Year 2016-17. 2. None Appeared For The Assessee. Considering The Issue Involved In The Present Appeal, We Deem It Fit To Decide The Appeal On Hearing The Ld. Department'S Representative & Perusing The Material Available On Record. Melody Enterprises Pvt. Ltd. Vs. Acit

Section 132Section 143(3)Section 153D

…ncerned 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.” 10. Significantly, 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 Section 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 bein…

Minda Corporation Limited, New Delhi vs. DCIT Central Circle-13, New Delhi

In the result, the appeals of the Assessee in I

ITA 2791/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

Section 132Section 143(3)Section 153ASection 153D

…ncerned 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. Significantly, the Hon’ble Orissa High Court in the case of ACIT vsSerajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under Section 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 Minda Corporation Limited Vs. DCIT ITA…

Minda Corporation Limited, New Delhi vs. DCIT Central Circle-13, New Delhi

In the result, the appeals of the Assessee in I

ITA 2790/DEL/2023[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

Section 132Section 143(3)Section 153ASection 153D

…ncerned 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. Significantly, the Hon’ble Orissa High Court in the case of ACIT vsSerajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under Section 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 Minda Corporation Limited Vs. DCIT ITA…

Minda Corporation Limited, New Delhi vs. DCIT Central Circle-13, New Delhi

In the result, the appeals of the Assessee in I

ITA 2789/DEL/2023[2016-17]Status: DisposedITAT Delhi10 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

Section 132Section 143(3)Section 153ASection 153D

…ncerned 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. Significantly, the Hon’ble Orissa High Court in the case of ACIT vsSerajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under Section 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 Minda Corporation Limited Vs. DCIT ITA…

DCIT, Central Circle-13, New Delhi, Jhandewalan vs. Minda Corporation Ltd., Ashok Vihar

In the result, the appeals of the Assessee in I

ITA 2663/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

Section 132Section 143(3)Section 153ASection 153D

…ncerned 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. Significantly, the Hon’ble Orissa High Court in the case of ACIT vsSerajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under Section 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 Minda Corporation Limited Vs. DCIT ITA…

DCIT, CC-13, New Delhi, Jhandewalan vs. Minda Corporation Ltd., Ashok Vihar

In the result, the appeals of the Assessee in I

ITA 2662/DEL/2023[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

Section 132Section 143(3)Section 153ASection 153D

…ncerned 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. Significantly, the Hon’ble Orissa High Court in the case of ACIT vsSerajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under Section 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 Minda Corporation Limited Vs. DCIT ITA…

DCIT, CC-13, New Delhi, Jhandewalan vs. Minda Corporation, Ashok Vihar

In the result, the appeals of the Assessee in I

ITA 2654/DEL/2023[2016-17]Status: DisposedITAT Delhi10 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

Section 132Section 143(3)Section 153ASection 153D

…ncerned 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. Significantly, the Hon’ble Orissa High Court in the case of ACIT vsSerajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under Section 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 Minda Corporation Limited Vs. DCIT ITA…

ACIT, New Delhi vs. Sh Mahagun India Pvt. Ltd., Delhi

The appeals are allowed

ITA 3658/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Aug 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 153Section 153ASection 153D

…ranting approval has to apply its mind for "each assessment year" for "each assessee" separately. 13. Reliance can also be placed upon the decision of the Orissa High Court in the case of Asst. CIT v. Serajuddin & Co. [2023] 150 taxmann.com 146/292 Taxman 566/454 ITR 312/SCC OnLine Ori 992 to understand the exposition of law on the issue at hand. Paragraph no.22 of the said decision reads as under:- *** 14. During the course of arguments, learned counsel for the assessee apprised this Court that the Special Leave Petition preferred by the Revenue against the decision in the case of Serajuddin & Co. (supra), came…

Mahagun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

The appeals are allowed

ITA 2820/DEL/2012[2007-08]Status: DisposedITAT Delhi29 Aug 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 153Section 153ASection 153D

…ranting approval has to apply its mind for "each assessment year" for "each assessee" separately. 13. Reliance can also be placed upon the decision of the Orissa High Court in the case of Asst. CIT v. Serajuddin & Co. [2023] 150 taxmann.com 146/292 Taxman 566/454 ITR 312/SCC OnLine Ori 992 to understand the exposition of law on the issue at hand. Paragraph no.22 of the said decision reads as under:- *** 14. During the course of arguments, learned counsel for the assessee apprised this Court that the Special Leave Petition preferred by the Revenue against the decision in the case of Serajuddin & Co. (supra), came…

Vishwanath Aggarwal, Delhi vs. ACIT Central Circle-17, Delhi

In the result, the appeals of the Assessee in ITA No

ITA 625/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Aug 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153D

…ncerned 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.” 10. Significantly, the Hon’ble Orissa High Court in the case of ACIT vsSerajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under Section 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 Vishwanath Aggarwal Vs. ACIT approval…

Vishwanath Aggarwal, Delhi vs. ACIT, Central Circle-17, Delhi

In the result, the appeals of the Assessee in ITA No

ITA 624/DEL/2022[2015-16]Status: DisposedITAT Delhi27 Aug 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153D

…ncerned 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.” 10. Significantly, the Hon’ble Orissa High Court in the case of ACIT vsSerajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under Section 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 Vishwanath Aggarwal Vs. ACIT approval…

Vishwanath Aggarwal, Delhi vs. ACIT Central Circle-17, Delhi

In the result, the appeals of the Assessee in ITA No

ITA 623/DEL/2022[2014-15]Status: DisposedITAT Delhi27 Aug 2025AY 2014-15

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153D

…ncerned 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.” 10. Significantly, the Hon’ble Orissa High Court in the case of ACIT vsSerajuddin& Co. 454 ITR 312 (Orissa) had an occasion to examine substantial question of law on the propriety of approval granted under Section 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 Vishwanath Aggarwal Vs. ACIT approval…