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.

Anu Nagpal, Delhi vs. ACIT, Central Circle-14, Delhi

The appeals are allowed

ITA 463/DEL/2022[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…led to pin point any inaccuracy/mistake/error/lapses, etc. in the approval under section 153D of the Act and the details mentioned in the assessment order. Similarly, the decision of the Hon'bleOrrisa High Court in the case of (ACIT vs. Serajuddin& Co. [2023] 454 ITR 312 (Orissa)[15-03-2023])is also DISTINGUISHABLE on the facts as the Ld. AR failed to demonstrate that the search assessment orders did not mention the approval of the Jt. / Addl. CIT. In the present case, the Ld. AR failed to establish that the guidelines enunciated by the Search & Seizure Manual, Circular-3 of 2008 and SOP for search assessments ha…

Abheek Nagpal, Delhi vs. ACIT, Delhi

ITA 457/DEL/2022[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…led to pin point any inaccuracy/mistake/error/lapses, etc. in the approval under section 153D of the Act and the details mentioned in the assessment order. Similarly, the decision of the Hon'bleOrrisa High Court in the case of (ACIT vs. Serajuddin& Co. [2023] 454 ITR 312 (Orissa)[15-03-2023])is also DISTINGUISHABLE on the facts as the Ld. AR failed to demonstrate that the search assessment orders did not mention the approval of the Jt. / Addl. CIT. In the present case, the Ld. AR failed to establish that the guidelines enunciated by the Search & Seizure Manual, Circular-3 of 2008 and SOP for search assessments ha…

DCIT, New Delhi vs. Sh. Ramesh Sharma, New Delhi

In the result, the appeal of the Revenue is dismissed in the aforesaid manner

ITA 6881/DEL/2014[2010-11]Status: DisposedITAT Delhi23 Jan 2026AY 2010-11

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

For Appellant: Sh. Salil Agarwal, Sr. Adv. &For Respondent: Ms. Monika Singh, CIT(DR)
Section 132Section 143(2)Section 153A

…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.” 8. Significantly, 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 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 being mandat…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

ITA 1105/HYD/2025[2016-17]Status: DisposedITAT Hyderabad21 Jan 2026AY 2016-17
For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(1)Section 143(3)Section 153CSection 153D

…-2, Hyderabad for multiple assessment years,i.e., AY 2012-13 to AY 2016-17, which clearly demonstrated the non-application of mind on his part. The Ld. AR to buttress his contention has relied upon certain judgments, viz. (i). ACIT Vs. Serajuddin & Co. (2023) 454 ITR 312 (Orissa); (ii). Pr. CIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Delhi); (iii). Inderchand Bajaj Vs. DCIT (2025) 126 ITR (Trib) 500 (Delhi); and (iv). Maleckunnel Philip Varghese Vs. DCIT, Central Circle, ITA No. 243/Ctk/2025. 9. Per Contra, the learned Departmental Representative (for short, "DR") relied upon the orders of the lower authorities…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

ITA 1104/HYD/2025[2015-16]Status: DisposedITAT Hyderabad21 Jan 2026AY 2015-16

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…2, Hyderabad for multiple assessment years,i.e., AY 2012-13 to AY 2016-17, which clearly demonstrated the non-application of mind on his part. The Ld. AR to buttress his contention has relied upon certain judgments, viz. (i). ACIT Vs. Serajjuddin & Co. (2023) 454 ITR 312 (Orissa); (ii). Pr. CIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Delhi); (iii). Inderchand Bajaj Vs. DCIT (2025) 126 ITR (Trib) 500 (Delhi); and (iv). Maleckunnel Philip Varghese Vs. DCIT, Central Circle, ITA No. 243/Ctk/2025. 9. Per Contra, the learned Departmental Representative (for short, “DR”) relied upon the orders of the lower authorities…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

ITA 1103/HYD/2025[2014-15]Status: DisposedITAT Hyderabad21 Jan 2026AY 2014-15

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…2, Hyderabad for multiple assessment years,i.e., AY 2012-13 to AY 2016-17, which clearly demonstrated the non-application of mind on his part. The Ld. AR to buttress his contention has relied upon certain judgments, viz. (i). ACIT Vs. Serajjuddin & Co. (2023) 454 ITR 312 (Orissa); (ii). Pr. CIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Delhi); (iii). Inderchand Bajaj Vs. DCIT (2025) 126 ITR (Trib) 500 (Delhi); and (iv). Maleckunnel Philip Varghese Vs. DCIT, Central Circle, ITA No. 243/Ctk/2025. 9. Per Contra, the learned Departmental Representative (for short, “DR”) relied upon the orders of the lower authorities…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. DCIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

ITA 1102/HYD/2025[2013-14]Status: DisposedITAT Hyderabad21 Jan 2026AY 2013-14

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…2, Hyderabad for multiple assessment years,i.e., AY 2012-13 to AY 2016-17, which clearly demonstrated the non-application of mind on his part. The Ld. AR to buttress his contention has relied upon certain judgments, viz. (i). ACIT Vs. Serajjuddin & Co. (2023) 454 ITR 312 (Orissa); (ii). Pr. CIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Delhi); (iii). Inderchand Bajaj Vs. DCIT (2025) 126 ITR (Trib) 500 (Delhi); and (iv). Maleckunnel Philip Varghese Vs. DCIT, Central Circle, ITA No. 243/Ctk/2025. 9. Per Contra, the learned Departmental Representative (for short, “DR”) relied upon the orders of the lower authorities…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

ITA 1101/HYD/2025[2012-13]Status: DisposedITAT Hyderabad21 Jan 2026AY 2012-13

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…2, Hyderabad for multiple assessment years,i.e., AY 2012-13 to AY 2016-17, which clearly demonstrated the non-application of mind on his part. The Ld. AR to buttress his contention has relied upon certain judgments, viz. (i). ACIT Vs. Serajjuddin & Co. (2023) 454 ITR 312 (Orissa); (ii). Pr. CIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Delhi); (iii). Inderchand Bajaj Vs. DCIT (2025) 126 ITR (Trib) 500 (Delhi); and (iv). Maleckunnel Philip Varghese Vs. DCIT, Central Circle, ITA No. 243/Ctk/2025. 9. Per Contra, the learned Departmental Representative (for short, “DR”) relied upon the orders of the lower authorities…

Sunil Jindal, Faridabad Haryana vs. Deputy Commissioner of Income Tax, Faridabad, Haryana

In the result, the appeal of the assessee is allowed

ITA 2542/DEL/2025[2018-19]Status: DisposedITAT Delhi21 Jan 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 250Section 68

…day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025 Sunil Jindal Vs. DCIT 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 u/s 153D of the Act. The Hon'ble Orissa High Court made wide ranging observations towards the manner and legality of approval u/s 153D of the Act. The Hon'ble High Court inter-alia observed that approval u/s 153D of the Act being mandatory, while…

Sunil Jindal, Faridabad Haryana vs. Deputy Commissioner of Income Tax, Faridabad, Haryana

In the result, the appeal of the assessee is allowed

ITA 2541/DEL/2025[2017-18]Status: DisposedITAT Delhi21 Jan 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 250Section 68

…day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025 Sunil Jindal Vs. DCIT 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 u/s 153D of the Act. The Hon'ble Orissa High Court made wide ranging observations towards the manner and legality of approval u/s 153D of the Act. The Hon'ble High Court inter-alia observed that approval u/s 153D of the Act being mandatory, while…

Sunil Jindal, Faridabad Haryana vs. Deputy Commissioner of Income Tax, Faridabad, Haryana

In the result, the appeal of the assessee is allowed

ITA 2524/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Jan 2026AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 250Section 68

…day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025 Sunil Jindal Vs. DCIT 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 u/s 153D of the Act. The Hon'ble Orissa High Court made wide ranging observations towards the manner and legality of approval u/s 153D of the Act. The Hon'ble High Court inter-alia observed that approval u/s 153D of the Act being mandatory, while…

Sunil Jindal, Faridabad Haryana vs. Deputy Commissioner of Income Tax, Faridabad, Haryana

In the result, the appeal of the assessee is allowed

ITA 2523/DEL/2025[2015-16]Status: DisposedITAT Delhi21 Jan 2026AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 250Section 68

…day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025 Sunil Jindal Vs. DCIT 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 u/s 153D of the Act. The Hon'ble Orissa High Court made wide ranging observations towards the manner and legality of approval u/s 153D of the Act. The Hon'ble High Court inter-alia observed that approval u/s 153D of the Act being mandatory, while…

Sunil Jindal, Faridabad Haryana vs. Deputy Commissioner of Income Tax, Faridabad, Haryana

In the result, the appeal of the assessee is allowed

ITA 2522/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jan 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 250Section 68

…day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025 Sunil Jindal Vs. DCIT 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 u/s 153D of the Act. The Hon'ble Orissa High Court made wide ranging observations towards the manner and legality of approval u/s 153D of the Act. The Hon'ble High Court inter-alia observed that approval u/s 153D of the Act being mandatory, while…

Sunil Jindal, Faridabad Haryana vs. Deputy Commissioner of Income Tax, Faridabad, Haryana

In the result, the appeal of the assessee is allowed

ITA 2521/DEL/2025[2013-14]Status: DisposedITAT Delhi21 Jan 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 250Section 68

…day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted above." ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025 Sunil Jindal Vs. DCIT 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 u/s 153D of the Act. The Hon'ble Orissa High Court made wide ranging observations towards the manner and legality of approval u/s 153D of the Act. The Hon'ble High Court inter-alia observed that approval u/s 153D of the Act being mandatory, while…

Avtar Singh Kochar, Rohtak vs. DCIT, Central Circle-25, Delhi

ITA 2909/DEL/2025[2019-20]Status: DisposedITAT Delhi09 Jan 2026AY 2019-20

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. MayankPatawari, AdvFor Respondent: Sh. AlashOjha, Adv
Section 143(3)Section 153D

…me only leads to one conclusion that approval was mechanical. Page 14 ITA Nos. 2909 & 4438/Del/2025 Avtar Singh Kochar (AY: 2019-20) 17. The law in this regard has quite crystallized by now. 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 High Court made wide ranging observations towards the manner and legality of approval under s. 153D of the Act by observing that the approval under s. 153D of the Act being mandatory, while elaborate reasons n…

Neetal Relan, New Delhi vs. ACIT, Central Circle-14, New Delhi

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

ITA 3038/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Jan 2026AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 153CSection 250

…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." 15. Similarly, the Hon'ble Orissa High Court in the case of ACIT vs Serajuddin & Co. reported in 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…

Neetal Relan, New Delhi vs. ACIT, Central Circle-14, New Delhi

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

ITA 3037/DEL/2023[2017-18]Status: DisposedITAT Delhi07 Jan 2026AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 153CSection 250

…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." 15. Similarly, the Hon'ble Orissa High Court in the case of ACIT vs Serajuddin & Co. reported in 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…

DCIT, Central Circle-2, Noida vs. Mahesh Kumar Verma, Delhi

In the result assessee’s appeal ITA No

ITA 807/DEL/2020[2017-18]Status: DisposedITAT Delhi31 Dec 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Amitabh Shuklaassessment Year: 2017-18

Section 132Section 142(1)Section 143(2)Section 153DSection 68

…1 ITA Nos. 301 & 807/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Mahesh Kumar Verma, Vs DCIT, Central Circle-2, G-59, Preet Vihar, Delhi-110092. Noida. PAN: ACAPV 8456 B APPELLANT RESPONDENT AND Assessment Year: 2017-18 DCIT, Central Circle-2, Vs Mahesh Kumar Verma, Noida. G-59, Preet Vihar, Delhi-110092. PAN: ACAPV 8456 B APPELLANT RESPONDENT Assessee represented by Shri Salil Agarwal, Sr. Adv. Shri Shailesh Gupta, Adv. & Shri Madhur Agarwal, Adv. Shri Shrikant Namdeo, C…

Mahesh Kumar Verma, New Delhi vs. DCIT Central Circle-II, Noida

In the result assessee’s appeal ITA No

ITA 301/DEL/2020[2017-18]Status: DisposedITAT Delhi31 Dec 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Amitabh Shuklaassessment Year: 2017-18

Section 132Section 142(1)Section 143(2)Section 153DSection 68

…1 ITA Nos. 301 & 807/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Mahesh Kumar Verma, Vs DCIT, Central Circle-2, G-59, Preet Vihar, Delhi-110092. Noida. PAN: ACAPV 8456 B APPELLANT RESPONDENT AND Assessment Year: 2017-18 DCIT, Central Circle-2, Vs Mahesh Kumar Verma, Noida. G-59, Preet Vihar, Delhi-110092. PAN: ACAPV 8456 B APPELLANT RESPONDENT Assessee represented by Shri Salil Agarwal, Sr. Adv. Shri Shailesh Gupta, Adv. & Shri Madhur Agarwal, Adv. Shri Shrikant Namdeo, C…

Sunil Sponge Pvt. Ltd., Raipur vs. ACIT, Central Circle-1, Raipur

In the result, appeal of the assessee is allowed

ITA 748/RPR/2025[2018-19]Status: DisposedITAT Raipur24 Dec 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.748/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Sunil Sponge Private Limited Plot No.96-97, Phase-Ii, Industrial Area, Siltara, Raipur-492 001 (C.G.) Pan: Aahcs7999A

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
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.748/RPR/2025 "नधा"रण वष" /Assessment Year : 2018-19 Sunil Sponge Private Limited Plot No.96-97, Phase-II, Industrial Area, Siltara, Raipur-492 001 (C.G.) PAN: AAHCS7999A .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharma, CA Revenue by : Dr. Priyanka Patel, Sr. DR…