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 372,010 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.

Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur

ITA 113/RPR/2025[2010-11]Status: DisposedITAT Raipur21 May 2025AY 2010-11

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur

ITA 112/RPR/2025[2009-10]Status: DisposedITAT Raipur21 May 2025AY 2009-10

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur

ITA 111/RPR/2025[2008-09]Status: DisposedITAT Raipur21 May 2025AY 2008-09

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3005/DEL/2024[2017-18]Status: DisposedITAT Delhi20 May 2025AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Date of Hearing
Section 132(4)Section 153ASection 50Section 68

…resulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AND Anr. V. Siddarth Gupta reported in 147 taxmann.com 305 (A…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3004/DEL/2024[2016-17]Status: DisposedITAT Delhi20 May 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…esulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AND Anr. V. Siddarth Gupta reported in 147 taxmann.com 305 (A…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3003/DEL/2024[2015-16]Status: DisposedITAT Delhi20 May 2025AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Ms. Ragini Handa, Adv
Section 132(4)Section 153ASection 50Section 68

…resulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AND Anr. V. Siddarth Gupta reported in 147 taxmann.com 305 (A…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3002/DEL/2024[2014-15]Status: DisposedITAT Delhi20 May 2025AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Ms. Ragini Handa, Adv
Section 132(4)Section 153ASection 50Section 68

…resulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AND Anr. V. Siddarth Gupta reported in 147 taxmann.com 305 (A…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3001/DEL/2024[2013-14]Status: DisposedITAT Delhi20 May 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special
Section 132(4)Section 153ASection 50Section 68

…resulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AND Anr. V. Siddarth Gupta reported in 147 taxmann.com 305 (A…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3000/DEL/2024[2012-13]Status: DisposedITAT Delhi20 May 2025AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special
Section 132(4)Section 153ASection 50Section 68

…resulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AND Anr. V. Siddarth Gupta reported in 147 taxmann.com 305 (A…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle -15, Delhi

ITA 2999/DEL/2024[2011-12]Status: DisposedITAT Delhi20 May 2025AY 2011-12

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…esulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AND Anr. V. Siddarth Gupta reported in 147 taxmann.com 305 (A…

Sherdil Nath, New Delhi vs. ITO, Ward Int. Tax. 2(1)(2), Delhi

In the result, the captioned appeals of the Assessees are allowed

ITA 1505/DEL/2022[2017-18]Status: DisposedITAT Delhi02 May 2025AY 2017-18

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

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

…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.” 9. 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…

Mohd Riyazuddin, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

In the result, the appeal of the assessee is dismissed

ITA 243/HYD/2024[2019-20]Status: DisposedITAT Hyderabad07 Apr 2025AY 2019-20

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.243/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2019-20) Shri Mohd. Riyazuddin Vs. Asstt. Commissioner Of Hyderabad Income Tax, Pan:Ahupm6145M Central Circle 2(1) Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Siddharth Toshnival राज" व "ारा/Revenue By:: Shri Lv Bhaskar Reddy, Dr सुनवाई की तारीख/Date Of Hearing: 29/01/2025 घोषणा की तारीख/Pronouncement: 07/04/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Revision Order Dated 18/01/2024 Of The Learned Pr. Cit (Central) Hyderabad The A.Y.2019-20. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Advocate Siddharth ToshnivalFor Respondent: : Shri LV Bhaskar Reddy, DR
Section 153DSection 263Section 68

…P) Ltd vs. Pr.CIT in ITA No.175 to 178/PAT/2023 dated 13/05/2024 v) Ramamoorthy Vasudevan vs. Pr.CIT (Central) in Ita No.967 & 968/PUN/2016, dated 29/11/2018. 4.1 He has also relied upon the decision in the case of ACIT v. Serajuddin & Co. reported in ( 2023) 454 ITR 312 and SLP filed by the Department has been dismissed by the Hon'ble Supreme Court reported in 463 ITR 698. Thus, the learned AR has submitted that when the assessment order itself is not valid, then the order passed by the Pr. CIT u/s 263 of the I.T. Act, 1961 Page 4 of 15 ITA No 243 of 2024 Mohd Riyazuddin would not survive. He has further cont…

Sudhir Singh Yadav, Gurgaon vs. DCIT, Circle 3(1), Gurgaon

ITA 3001/DEL/2023[2013-14]Status: DisposedITAT Delhi07 Apr 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…esulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AND Anr. V. Siddarth Gupta reported in 147 taxmann.com 305 (A…

Raj Kumar Narang, Noida vs. ITO, Ward- 4(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 4914/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Apr 2025AY 2015-16

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2019-20 Jaipal Jain Vs Deputy Commissioner Of H. No. 1248 Sector 11-12 Income Tax, Central Circle Huda Haryana Karnal Pan No. Abipj3891M (Appellant) Respondent

Section 143(3)Section 153ASection 153DSection 49(4)Section 56(2)(vii)

…ITA No. 4914/Del/2024 Jaipal jain vs. DCIT Central circle IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER AND SH. MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Jaipal Jain Vs Deputy Commissioner Of H. NO. 1248 sector 11-12 Income Tax, Central Circle HUDA Haryana Karnal PAN No. ABIPJ3891M (APPELLANT) Respondent Appellant by Dr. Kapil Goel Advcate Respondent by Sh. Dayainder Singh Sidhu CIT(DR ) Date of hearing: 27/08/2025 Date of Pronouncement: 17 /09/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the assessee is directed agains…

DCIT, Central Circle-3, New Delhi vs. Rameshwer Dass, Delhi

The appeals are allowed

ITA 136/DEL/2020[2011-12]Status: DisposedITAT Delhi02 Apr 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri R.P. Mall, AdvocateFor Respondent: Ms Monika Singh, CIT-DR
Section 132Section 132ASection 153Section 153ASection 153BSection 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…

American Express Banking Corp. (India Branch), New Delhi vs. DCIT, Cirlce- 1(1) (1), International Taxation, New Delhi

In the result, appeal of the assessee is allowed

ITA 542/DEL/2019[2011-12]Status: DisposedITAT Delhi02 Apr 2025AY 2011-12

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 153CSection 153DSection 154Section 250Section 68

…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 bein…

M/S. Bhushan Steel Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee for AYs

ITA 1337/DEL/2016[2010-11]Status: DisposedITAT Delhi02 Apr 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18)

For Appellant: Dr. Rakesh Gupta with S/Shri Somil Agarwal & Deepesh Garg, AdvocatesFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18) ITA Nos. 1194 to 1198 /DEL/2021 (A.Ys. 2012-13, 2013-14 & 2015-16 to 2017-18) SSG Infratech P. Ltd., C/o Harjit Singh Sahni, A-56, Sector-136, Noida, Uttar Pradesh 201301 ...... अपीलाथ"/Appellant PAN No: AAJCS-7616-J बनाम Vs. Deputy Commissioner of Income Tax, Central Circle, R. No. 229, 2nd Floor…

Ritu Dhaka, Jaipur vs. ITO WD 4(4), Jpr, Jaipur

In the result, the appeal of the assessee is allowed

ITA 2/JPR/2025[2017-18]Status: DisposedITAT Jaipur01 Apr 2025AY 2017-18

Bench: Him. 2. In This Appeal, The Assessee Has Raised Following Grounds: -

For Appellant: Shri R.S. Poonia, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 143(3)Section 68

…s, due consideration shall be given to the submissions made by the assessee in response to the show-cause notice.” The appellant is relying on the following judgments, which are as follows:- 1. Judgment of Orissa High Court in case of ACIT v. M/s. Serajuddin, 454 ITR 312, order dated 15.03.2023, the relevant para of judgment is as follows:- “……24. The above manual is meant as a guideline to the AOs. Since it was issued by the CBDT, the powers for issuing such guidelines can be traced to Section 119 of the Act. It has been held in a series of judgments that the instructions under Section 119 of the Act are certain…

JCIT (OSD), Circle- 21(1), New Delhi vs. Rajasthan Prime Steel Processing Center Pvt. Ltd., New Delhi

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

ITA 3538/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Mar 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 3537/Del/2025 (A.Y. 2016-17) The Wine Connection Vs The Assistant Commissioner Shop No. 22 & 23, Dlf Cyber Of Income Tax, Hub, Gurugram, Haryana- Central Circle-14, 122001 New Delhi Pan: Aaift6798A Appellant Respondent Assessee By Sh. Yudhister Mehtani, Ca Revenue By Ms. Amisha S. Gupta, Cit(Dr) Date Of Hearing 07/10/2025 Date Of Pronouncement 28/10/2025 Order

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

…oncerned 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.” 9. 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 The Wine Connection Vs. ACIT…

Pawan Kumar Midha, Delhi vs. ACIT, Central Circle-18, New Delhi

In the result, these three appeals of the assessee are allowed

ITA 2813/DEL/2022[2016-17]Status: DisposedITAT Delhi21 Mar 2025AY 2016-17

Bench: Shri Vikas Awasthy & Dr. Mitha Lal Meenaassessment Year: 2015-16 Assessment Year: 2016-17 Assessment Year: 2017-18 Pawan Kumar Midha, Vs. Dcit/Acit (Central), 3Rd 1369, Floor, Dr. Mukherji Noida (Gautam Budh Nagarm, North- West, New Delhi Nagar), Pin: 1100 09 Pin: 201 301 [Pan No. Dgzpm7291B] (Appellant) (Respondent)

Section 132Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Assessment Year: 2016-17 Assessment Year: 2017-18 Pawan Kumar Midha, Vs. DCIT/ACIT (Central), 3rd 1369, Floor, Dr. Mukherji Noida (Gautam Budh Nagarm, North- West, New Delhi Nagar), PIN: 1100 09 PIN: 201 301 [PAN No. DGZPM7291B] (APPELLANT) (RESPONDENT) Appellant by Shri Shantanu Kanunga, Adv. Respondent by Ms. Suman Malik, CIT DR Date of hearing: 15/01/2025 Date of Pronouncement: 21/ 03/2025 ORDER Per Dr. Mitha Lal Meena, A.M.: The…