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.

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 308/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Jul 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 306/DEL/2021[2015-16]Status: DisposedITAT Delhi09 Jul 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 305/DEL/2021[2014-15]Status: DisposedITAT Delhi09 Jul 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 304/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 303/DEL/2021[2012-13]Status: DisposedITAT Delhi09 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 302/DEL/2021[2011-12]Status: DisposedITAT Delhi09 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 301/DEL/2021[2010-11]Status: DisposedITAT Delhi09 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 300/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Jul 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 299/DEL/2021[2015-16]Status: DisposedITAT Delhi09 Jul 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 296/DEL/2021[2011-12]Status: DisposedITAT Delhi09 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 295/DEL/2021[2010-11]Status: DisposedITAT Delhi09 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 275/DEL/2021[2018-19]Status: DisposedITAT Delhi09 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 274/DEL/2021[2016-17]Status: DisposedITAT Delhi09 Jul 2024AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 273/DEL/2021[2014-15]Status: DisposedITAT Delhi09 Jul 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi vs. ACIT Central Circle-25, New Delhi

ITA 240/DEL/2021[2018-19]Status: DisposedITAT Delhi09 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

Neel Metal Products Ltd, New Delhi vs. ACIT Central Circle-25, New Delhi

ITA 239/DEL/2021[2018-19]Status: DisposedITAT Delhi09 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

Neel Metal Products Ltd, New Delhi vs. ACIT Central Circle-25, New Delhi

ITA 238/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Jul 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

Neel Metal Products Ltd, New Delhi vs. ACIT Central Circle-25, New Delhi

ITA 232/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.296/Del/2021 (Assessment Year: 2011-12) ITA No.273/Del/2021 (Assessment Year: 2014-15) ITA No.274/Del/2021 (Assessment Year: 2016-17) ITA No.275/Del/2021 (Assessment Year: 2018-19) DCIT, Vs Neel Metal Products Ltd. Central Circle-25, (Formerly known as Neel New Delhi. Auto Pvt. Ltd.), 601, Hemkunt Chamber, 89, Nehru Place, New Delhi – 110 019. PAN: AABCN6304Q ITA No.302/Del/2021 (Assessment Year: 2011-12) ITA No.304/Del/2021 (Assessment Year: 2013-14)…

Pr. Commissioner of Income Tax -15 vs. Shiv Kumar Nayyar

The appeal stands dismissed

ITA - 285 / 2024HC Delhi15 May 2024

Bench: Us For Adjudication Pertains To Whether, Under The Facts Of The Present Case, The Specified Authority Has Granted Approval In Accordance With The Mandate Of Section 153D Of The Income Tax Act, 1961 [“Act”]? 2. The Instant Appeal, At The Instance Of The Revenue, Impugns The Order Of The Income Tax Appellate Tribunal [“Itat”] Dated 26.07.2023, Whereby, The Assessment Order Has Been Held To Be Illegal For Lack Of Appropriate Approval Under Section 153D Of The Act. 3. As Per Record, The Appeal Pertains To Assessment Year [“Ay”] 2015-16. The Dispute Essentially Emanates From A Search & Seizure Operation Which Was Conducted On 18.11.2016 Under Section 132 Of This Is A Digitally Signed Order. The Authenticity Of The Order Can Be Re-Verified From Delhi High Court Order Portal By Scanning The Qr Code Shown Above. The Order Is Downloaded From The Dhc Server On 27/03/2026 At 12:44:08

Section 127Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 153ASection 153D

…$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 285/2024 & CM APPL 28994/2024 PR. COMMISSIONER OF INCOME TAX -15..... Appellant Through: Mr. Ruchir Bhatia, Sr. SC alongwith Mr. Anant Mann, Jr. SC. versus SHIV KUMAR NAYYAR ..... Respondent Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor and Mr. Vibhu Jain, Advocates CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 15.05.2024 PER: PU…

M/S. Riya Real Estates Pvt. Ltd., Mumbai vs. Assistant Commissioner of Income Tax, Central Circle-2, Raipur

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

ITA 108/RPR/2021[2013-14]Status: DisposedITAT Raipur01 Nov 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / It(Ss) A No. 01/Rpr/2018 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Riya Real Estates Private Limited 308, 3Rd Floor, Ceejay House, Dr. A.B. Road, Worli, Mumbai (Mh)-400 018 Pan : Aadcr8769B .......अपीलाथ" / Appellant बनाम / V/S. The Asst. Commissioner Of Income Tax, Central Circle-Ii, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Smt. Ila M Parmar, CIT-DR
Section 132Section 143(3)Section 153ASection 153A(1)Section 153DSection 250Section 56(2)(viia)

…s. Shilp Seema Construction (P) Ltd. (2023) 7 NYPCTR 893 (Ori. HC) (iv) Pr. CIT Vs. Smt. Ritanjali Khatai, ITA No.60 of 2022 dated 13.07.2023 (Ori. HC) (v) Pr. CIT Vs. Subodh Agrawal (2023) 149 taxmann.com 373 (All. HC) (vi) ACIT Vs. Serajuddin And Co. (2023) 454 ITR 312 (Ori HC) (vii) M/s. Askhata Realtors Pvt. Ltd. Vs. ACIT, Central Circle-2, Raipur IT(SS)A No.09/RPR/2018 dated 27.03.2023 (ITAT Raipur) (viii) M/s. Goyel Energy & Steel Pvt. Ltd. Vs. ACIT, CC-2, Raipur, ITA No.240 to 243/RPR/2019 dated 17.09.2021 ( ITAT Raipur) (ix) Arch Pharmalabs Ltd. Vs. ACIT (2021) 62 CCH 9 (ITAT Mumbai) (x) Pr. CIT Vs. Smt.…