ACIT v. Serajuddin & Co.

ACIT, CC-18, New Delhi vs. Sudha Pawa, Mumbai

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

…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…

ACIT Central Circle-18, New Delhi vs. Swati Pawa, New Delhi

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

…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…

ACIT Central Circle-18, New Delhi vs. Swati Pawa, New Delhi

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

…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…

ACIT Central Circle-18, New Delhi vs. Satish Kumar Pawa, New Delhi

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

…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…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

…rted in 165 taxmann.com 2. Copy of Judgment of Hon'ble High Court of Allahabad in the 17-21 case of PCIT vs Sapna Gupta reported in 147 taxmann.com 288. Copy of judgment of Hon'ble High Court of Orissa in the case of 22-31 ACIT vs Serajuddin & Co. reported in 454 ITR 312. Copy of judgment of Hon'ble Supreme Court in the case of PCIT 32-33 vs Anuj Bansal reported in l65 Taxmann.com 3. ITA Nos.1855 & 1856/DEL/2021 Copy of judgment of Hon'ble Supreme Court in the case of ACIT 34-35 vs Serajuddin & Co. reported in 163 taxmann.com 118. Copy of order of Hon'ble ITAT Delhi in the case of Millenium 36-53 Vinimay Pvt. Ltd…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

…rted in 165 taxmann.com 2. Copy of Judgment of Hon'ble High Court of Allahabad in the 17-21 case of PCIT vs Sapna Gupta reported in 147 taxmann.com 288. Copy of judgment of Hon'ble High Court of Orissa in the case of 22-31 ACIT vs Serajuddin & Co. reported in 454 ITR 312. Copy of judgment of Hon'ble Supreme Court in the case of PCIT 32-33 vs Anuj Bansal reported in l65 Taxmann.com 3. ITA Nos.1855 & 1856/DEL/2021 Copy of judgment of Hon'ble Supreme Court in the case of ACIT 34-35 vs Serajuddin & Co. reported in 163 taxmann.com 118. Copy of order of Hon'ble ITAT Delhi in the case of Millenium 36-53 Vinimay Pvt. Ltd…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

…rted in 165 taxmann.com 2. Copy of Judgment of Hon'ble High Court of Allahabad in the 17-21 case of PCIT vs Sapna Gupta reported in 147 taxmann.com 288. Copy of judgment of Hon'ble High Court of Orissa in the case of 22-31 ACIT vs Serajuddin & Co. reported in 454 ITR 312. Copy of judgment of Hon'ble Supreme Court in the case of PCIT 32-33 vs Anuj Bansal reported in l65 Taxmann.com 3. ITA Nos.1855 & 1856/DEL/2021 Copy of judgment of Hon'ble Supreme Court in the case of ACIT 34-35 vs Serajuddin & Co. reported in 163 taxmann.com 118. Copy of order of Hon'ble ITAT Delhi in the case of Millenium 36-53 Vinimay Pvt. Ltd…

ACIT, Central Circle- 18, New Delhi vs. Jagat Projects Ltd., New Delhi

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

…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…

ACIT, Central Circle-18, New Delhi vs. Saurav Aggarwal, New Delhi

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

…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…

ACIT, Central Circle- 18, New Delhi vs. Sant Lal Aggarwal, New Delhi

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

…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…

Skylark Hatcheries Private Limited, Urlana Kalan, Israna, Panipat vs. DCIT, Central Circle, Karnal

In the result, appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalskylark Hatcheries Pvt. Ltd. Vs Dcit Urlana Kalan, Israna, Central Circle, Karnal Panipat, Haryana Haryana Pan: Aahcs9027M Appellant Respondent Assessee By Sh. Ved Jain, Advocate & Ms. Uma Upadhyay, Ca Revenue By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 28/05/2025 Date Of Pronouncement 04/06/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-3 Gurgaon [‘Ld. Cit(A)’ For Short] Dated 07/07/2023 For The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That, The Assessment Proceedings Have Been Initiated Against The Assessee Pursuant To A Search & Seizure

…1ITA No. 2546/Del/2023 Skylark Hatcheries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Skylark Hatcheries Pvt. Ltd. Vs DCIT Urlana Kalan, Israna, Central Circle, Karnal Panipat, Haryana Haryana PAN: AAHCS9027M Appellant Respondent Assessee by Sh. Ved Jain, Advocate and Ms. Uma Upadhyay, CA Revenue by Sh. Mahesh Kumar, CIT(DR) Date of Hearing 28/05/2025 Date of Pronouncement 04/06/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of the Com…

Deepak Kumar, Gaziabad vs. ACIT, Delhi

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2021-22] Deepak Kumar, Vs Acit, Ward No.2, Behta Haipur, Ncc Dit(S), Loni Dehat, Ghaziabad, Jhandewala Ext., Uttar Pradesh-201102 New Delhi Pan-Cbkpp0414L Appellant Respondent Appellant By Shri Amit Kuashik, Adv. & Shri Himanshu Sharma, Adv. Respondent By Ms. Suman Malik, Cit Dr Date Of Hearing 02.06.2025 Date Of Pronouncement 02.06.2025 Order

…that it is typographical error rather the approval given by Adl. CIT was in mechanical manner without even looking to the section under which the order is proposed to be passed by AO. 8.1 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…

Satish Chand Tyagi, Modinagar vs. DCIT, Central Circle, Meerut

In the result, the appeal of the Assessee in ITA Nos

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

…roval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above.” Satish Chand Tyagi Vs. DCIT/ACIT 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 approval under s. 153D of the Act bein…

Satish Chand Tyagi, Modinagar vs. DCIT, Central Circle, Meerut

In the result, the appeal of the Assessee in ITA Nos

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

…roval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above.” Satish Chand Tyagi Vs. DCIT/ACIT 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 approval under s. 153D of the Act bein…

Satish Chand Tyagi, Modinagar vs. DCIT, Central Circle, Meerut

In the result, the appeal of the Assessee in ITA Nos

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

…roval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above.” Satish Chand Tyagi Vs. DCIT/ACIT 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 approval under s. 153D of the Act bein…

Satish Chand Tyagi, Uttar Pradesh vs. DCIT, Central Circle, Meerut

In the result, the appeal of the Assessee in ITA Nos

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

…roval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above.” Satish Chand Tyagi Vs. DCIT/ACIT 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 approval under s. 153D of the Act bein…