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 372,241 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.

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

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

ITA 622/DEL/2022[2013-14]Status: DisposedITAT Delhi27 Aug 2025AY 2013-14

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 621/DEL/2022[2012-13]Status: DisposedITAT Delhi27 Aug 2025AY 2012-13

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. The Addl. CIT, Central Range-05, Delhi

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

ITA 620/DEL/2022[2011-12]Status: DisposedITAT Delhi27 Aug 2025AY 2011-12

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. The Addl. CIT, Central Range-05, Delhi

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

ITA 619/DEL/2022[2010-11]Status: DisposedITAT Delhi27 Aug 2025AY 2010-11

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…

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

In the result, appeal of the assessee is allowed

ITA 481/RPR/2025[2019-20]Status: DisposedITAT Raipur26 Aug 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.481/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20 Suresh Kumar Agrawal Lal Tanki, Bus Stand Road, Near Satkar Sales, 1St Floor, Raigarh (C.G.)-496 001 Pan: Acipa0882G .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Central Circle, Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Birendra Kumar, 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.481/RPR/2025 "नधा"रण वष" /Assessment Year : 2019-20 Suresh Kumar Agrawal Lal Tanki, Bus Stand Road, Near Satkar Sales, 1st Floor, Raigarh (C.G.)-496 001 PAN: ACIPA0882G .......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 : Shri Birendra Kumar, Sr. D…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2568/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Aug 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…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 ITA No.2076/Del/2023 & Others 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 approv…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2567/DEL/2023[2017-18]Status: DisposedITAT Delhi22 Aug 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…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 ITA No.2076/Del/2023 & Others 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 approv…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2268/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Aug 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…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 ITA No.2076/Del/2023 & Others 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 approv…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2267/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Aug 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…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 ITA No.2076/Del/2023 & Others 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 approv…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2266/DEL/2023[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…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 ITA No.2076/Del/2023 & Others 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 approv…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2086/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Aug 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…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 ITA No.2076/Del/2023 & Others 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 approv…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2082/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Aug 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…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 ITA No.2076/Del/2023 & Others 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 approv…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2081/DEL/2023[2017-18]Status: DisposedITAT Delhi22 Aug 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…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 ITA No.2076/Del/2023 & Others 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 approv…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2080/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Aug 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…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 ITA No.2076/Del/2023 & Others 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 approv…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2079/DEL/2023[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…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 ITA No.2076/Del/2023 & Others 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 approv…

Umesh Kumar Bajaj, Ghazibad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2078/DEL/2023[2014-15]Status: DisposedITAT Delhi22 Aug 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…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 ITA No.2076/Del/2023 & Others 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 approv…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2077/DEL/2023[2013-14]Status: DisposedITAT Delhi22 Aug 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…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 ITA No.2076/Del/2023 & Others 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 approv…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2076/DEL/2023[2011-12]Status: DisposedITAT Delhi22 Aug 2025AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…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 ITA No.2076/Del/2023 & Others 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 approv…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 1941/DEL/2023[2011-12]Status: DisposedITAT Delhi22 Aug 2025AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…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 ITA No.2076/Del/2023 & Others 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 approv…

DCIT, CC-25, New Delhi vs. Rajiv Mittal, Sonipat

In the result, the appeal of the Assessee is allowed

ITA 1532/DEL/2021[2018-19]Status: DisposedITAT Delhi08 Aug 2025AY 2018-19

Bench: Shri M Balaganesh & Shri Vimal Kumarita No. 1530/Del/2021 Assessment Year: 2016-17 Ita No. 1531/Del/2021 Assessment Year: 2017-18 Ita No. 1532/Del/2021 Assessment Year: 2018-19 Dcit, Vs. Rajiv Mittal, Central Circle-25, E-14, Industrial Area, New Delhi Sonepat, Haryana Pan No. Aaqpm1016Q (Appellant) (Respondent)

For Appellant: Shri Salil Agarwal & MadhurFor Respondent: Shri Kumar Avikal, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(1)Section 143(2)Section 153ASection 250Section 292CSection 69A

…Delhi in the case of PCIT vs. Anuj Bansal reported in 165 taxmann.com 2; b) Hon'ble High Court of Allahabad in the case of PCIT vs Sapna Gupta reported in 147 taxmann.com 288; c) Hon'ble High Court of Orissa in the case of ACIT vs Serajuddin & Co. reported in 454 ITR 312; d) Hon'ble Hon'ble Supreme Court in the case of ACIT vs Serajuddin & Co. reported in. 163 taxmann.com 118; e) Hon'ble ITAT Delhi in the case of Millenium Vinimay Pvt. Ltd. vs ACIT in ITA No. 458/Del/2022; d) Copy of order of Hon'ble ITAT Delhi in the case of Arvind Kumar Jain vs ACIT in ITA Nos. 1373 to 1377/Del/2020; e) Hon'ble ITAT Delhi in th…