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.

Smt. Anita Devi, Patna vs. ACIT, Central Circle-2, Patna

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

ITA 17/PAT/2022[2011-12]Status: DisposedITAT Patna29 Jul 2025AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Rajat Datta, DR
Section 142(1)Section 143(2)Section 153CSection 153D

…ment order was rightly declared to be illegal by Tribunal”. 012. Ld. AR further placed reliance on the decision of Jurisdictional High Court in the case of Serajuddin& Co., reported in [2023] 150 taxmann.com 146 (Orissa)/[2023] 292 Taxman 566 (Orissa)/[2023] 454 ITR 312 (Orissa), wherein on similar finding the Hon’ble Jurisdictional High Court has held that, “approval having been granted mechanically without application of mind by Additional Commissioner resulting in vitiating assessment orders themselves”. It was the submission that the said decision of the Hon’ble Jurisdictional High Court has also been upheld…

Maleckunnel Philip Varghese, Sambalpur vs. Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, both appeals of the assessee are allowed

ITA 248/CTK/2025[2012-13]Status: DisposedITAT Cuttack24 Jul 2025AY 2012-13

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.243/Ctk/2025 & आयकर अपील सं/Ita No.248/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 153CSection 153D

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.243/CTK/2025 AND आयकर अपील सं/ITA No.248/CTK/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Sh P.K.…

Maleckunnel Philip Varghese, Sambalpur vs. Deputy Commissioner of Income Tax Central Circle, Sambalpur

In the result, both appeals of the assessee are allowed

ITA 243/CTK/2025[2012-13]Status: DisposedITAT Cuttack24 Jul 2025AY 2012-13

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.243/Ctk/2025 & आयकर अपील सं/Ita No.248/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 153CSection 153D

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.243/CTK/2025 AND आयकर अपील सं/ITA No.248/CTK/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Sh P.K.…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 62/DEL/2025[2020-21]Status: DisposedITAT Delhi23 Jul 2025AY 2020-21

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…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 bei…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 61/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Jul 2025AY 2018-19

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…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 bei…

Jitendra Kumar, Faridabad vs. DCIT Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 60/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…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 bei…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 59/DEL/2025[2016-17]Status: DisposedITAT Delhi23 Jul 2025AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…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 bei…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 58/DEL/2025[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…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 bei…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 57/DEL/2025[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…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 bei…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 56/DEL/2025[2013-14]Status: DisposedITAT Delhi23 Jul 2025AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…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 bei…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 55/DEL/2025[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…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 bei…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 54/DEL/2025[2011-12]Status: DisposedITAT Delhi23 Jul 2025AY 2011-12

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…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 bei…

Shri Sudhir Adhana, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 53/DEL/2025[2020-21]Status: DisposedITAT Delhi16 Jul 2025AY 2020-21

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 153DSection 250

…ranted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." ITA Nos.46 to 53/Del/2025 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 bei…

Shri Sudhir Adhana, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 52/DEL/2025[2019-20]Status: DisposedITAT Delhi16 Jul 2025AY 2019-20

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 153DSection 250

…ranted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." ITA Nos.46 to 53/Del/2025 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 bei…

Shri Sudhir Adhana, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 51/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Jul 2025AY 2018-19

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 153DSection 250

…ranted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." ITA Nos.46 to 53/Del/2025 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 bei…

Shri Sudhir Adhana, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 50/DEL/2025[2017-18]Status: DisposedITAT Delhi16 Jul 2025AY 2017-18

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 153DSection 250

…ranted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." ITA Nos.46 to 53/Del/2025 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 bei…

Sudhir Adhana, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 49/DEL/2025[2016-17]Status: DisposedITAT Delhi16 Jul 2025AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 153DSection 250

…ranted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." ITA Nos.46 to 53/Del/2025 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 bei…

Sudhir Adhana, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 48/DEL/2025[2015-16]Status: DisposedITAT Delhi16 Jul 2025AY 2015-16

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 153DSection 250

…ranted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." ITA Nos.46 to 53/Del/2025 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 bei…

Sudhir Adhana, Faridabad vs. DCIT, Central Circle-, Faridabad

In the result, the appeal of the assessee is allowed

ITA 47/DEL/2025[2014-15]Status: DisposedITAT Delhi16 Jul 2025AY 2014-15

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 153DSection 250

…ranted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." ITA Nos.46 to 53/Del/2025 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 bei…

Sudhir Adhana, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 46/DEL/2025[2013-14]Status: DisposedITAT Delhi16 Jul 2025AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 153DSection 250

…ranted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." ITA Nos.46 to 53/Del/2025 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 bei…