What is ACIT v. Serajuddin & Co. authority for?

Strict adherence to approval protocols under Section 153D, including those in the Departmental Manual of Office Procedure, is essential for search assessments. An assessment is invalid if the approving authority fails to apply its mind or consider all relevant seized material before granting approval.

How many judgments cite ACIT v. Serajuddin & Co.?

500 judgments on BharatTax cite ACIT v. Serajuddin & Co. (163 Taxmann.com 118), spanning 2024 to 2026.

Which sections of the Income Tax Act does ACIT v. Serajuddin & Co. come up under?

It is most often cited in judgments turning on Section 153D, Section 153A, Section 143(3), Section 132, Section 153C, Section 119.

ACIT v. Serajuddin & Co. (163 Taxmann.com 118)

Dy. Commissioner of Income Tax, Kota vs. Motion Education Pvt. Ltd., Kota

In the result, the appeals of the revenue stands dismissed, and the

ITA 472/JPR/2025[2017-18]Status: DisposedITAT Jaipur31 Oct 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &

For Appellant: Mrs. Raksha Birla CA (V.C)For Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 472 & 455/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2017-18 & 2018-19 cuke DCIT, Motion Education Private Vs. Central Circle, Limited, Kota 394, Rajeev Gandhi Nagar, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICM4637L vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 20 & 21/JP/2025 (Arising out of ITA. Nos. 472 & 455/JP/2025) fu/…

The Wine Connection, Gurgaon vs. ACIT Central Circle-14, Delhi

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

ITA 3538/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Oct 2025AY 2017-18

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

…1 ITA No. 3536, 3537 & 3538/Del/2025 The Wine Connection Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER 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 PER YOGESH K…

The Wine Connection, Gurgaon vs. ACIT, Central Circle-14, New Delhi

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

ITA 3537/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Oct 2025AY 2016-17

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

…1 ITA No. 3536, 3537 & 3538/Del/2025 The Wine Connection Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER 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 PER YOGESH K…

The Wine Connection, Gurgaon vs. ACIT, Central Circle-14, Delhi

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

ITA 3536/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Oct 2025AY 2015-16

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

…1 ITA No. 3536, 3537 & 3538/Del/2025 The Wine Connection Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER 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 PER YOGESH K…

Vineet Prakash Bansal HUF, Moh. Khatiyan, Dhampur vs. DCIT/ACIT(Central), Moradabad

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

ITA 3110/DEL/2025[2015-16]Status: DisposedITAT Delhi24 Oct 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Vineet Prakash Bansal Huf Vs Income Tax Officer, Moh. Khatiyan, Dhampur, Aayakar Bhawan, New Civil Bijnor, Uttar Pradesh Lines, Moradabad, Pan:Aadhv3779A Uttar Pradesh Appellant Respondent

Section 132Section 153CSection 153DSection 69

…1 Vineet Prakash Bansal HUF Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Vineet Prakash Bansal HUF Vs Income Tax Officer, Moh. Khatiyan, Dhampur, Aayakar Bhawan, New Civil Bijnor, Uttar Pradesh Lines, Moradabad, PAN:AADHV3779A Uttar Pradesh Appellant Respondent Assessee by Sh. Amit Goel, CA &PravanvYadav, Adv Revenue by Sh. Dayainder Singh Sidhu, CIT DR Date of Hearing 18/09/2025 Date of Pronouncement 24/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the…

Vivaan Prakash, Bijnor vs. DCIT/ACIT(Central), Moradabad

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

ITA 1500/DEL/2023[2018-2019]Status: DisposedITAT Delhi24 Oct 2025AY 2018-2019

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Vivaan Prakash Vs Dcit/Acit (Central) S/O Vibhu Prakash Bansal, Aaykar Bhawan, Civil Lines, Khatiyaan Street, Dhampur, Moradabad, Bijnor, Uttar Pradesh Uttar Pradesh Pan:Dggpp9920P Appellant Respondent Assessee By Sh. Amit Goel, Ca & Sh. Pravanv Yadav, Adv Revenue By Sh. Dayainder Singh Sidhu, Cit Dr Date Of Hearing 18/09/2025 Date Of Pronouncement 24/10/2025

Section 132Section 153CSection 153D

…1 Vivaan Prakash Vs DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Vivaan Prakash Vs DCIT/ACIT (Central) S/o Vibhu Prakash Bansal, Aaykar Bhawan, Civil Lines, Khatiyaan Street, Dhampur, Moradabad, Bijnor, Uttar Pradesh Uttar Pradesh PAN:DGGPP9920P Appellant Respondent Assessee by Sh. Amit Goel, CA & Sh. Pravanv Yadav, Adv Revenue by Sh. Dayainder Singh Sidhu, CIT DR Date of Hearing 18/09/2025 Date of Pronouncement 24/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by…

Brij Kishore Sabharwal, Delhi vs. ACIT Central Circle-16, Delhi

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

ITA 574/DEL/2022[2016-17]Status: DisposedITAT Delhi24 Oct 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 572/Del/2022 (A.Y. 2014-15) Ita No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner Of Rra Tax India D-28, South Income Tax, Extension Part-1 Delhi Central Circle-16, Pan: Aaxps6830P Delhi Appellant Respondent Assessee By Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through Vc) & Sh. Deepesh Garg, Adv Revenue By Sh. Dayainder Singh Sidhu, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 24/10/2025

Section 132Section 153CSection 153D

…1 ITA No. 571, 572, 573 & 574/Del/2025 Brij Kishore Sabharwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 572/Del/2022 (A.Y. 2014-15) ITA No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner of RRA Tax India D-28, South Income Tax, Extension part-1 Delhi Central Circle-16, PAN: AAXPS6830P Delhi Appellant Respondent Assessee by Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through VC) & Sh. Deepesh Garg, Adv Revenue by Sh. Dayainder Singh Sidhu,…

Brij Kishore Sabharwal, Delhi vs. ACIT Central Circle -16, Delhi

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

ITA 573/DEL/2022[2015-16]Status: DisposedITAT Delhi24 Oct 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 572/Del/2022 (A.Y. 2014-15) Ita No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner Of Rra Tax India D-28, South Income Tax, Extension Part-1 Delhi Central Circle-16, Pan: Aaxps6830P Delhi Appellant Respondent Assessee By Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through Vc) & Sh. Deepesh Garg, Adv Revenue By Sh. Dayainder Singh Sidhu, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 24/10/2025

Section 132Section 153CSection 153D

…1 ITA No. 571, 572, 573 & 574/Del/2025 Brij Kishore Sabharwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 572/Del/2022 (A.Y. 2014-15) ITA No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner of RRA Tax India D-28, South Income Tax, Extension part-1 Delhi Central Circle-16, PAN: AAXPS6830P Delhi Appellant Respondent Assessee by Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through VC) & Sh. Deepesh Garg, Adv Revenue by Sh. Dayainder Singh Sidhu,…

Brij Kishore Sabharwal, Delhi vs. ACIT Central Circle-16, Delhi

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

ITA 572/DEL/2022[2014-15]Status: DisposedITAT Delhi24 Oct 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 572/Del/2022 (A.Y. 2014-15) Ita No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner Of Rra Tax India D-28, South Income Tax, Extension Part-1 Delhi Central Circle-16, Pan: Aaxps6830P Delhi Appellant Respondent Assessee By Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through Vc) & Sh. Deepesh Garg, Adv Revenue By Sh. Dayainder Singh Sidhu, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 24/10/2025

Section 132Section 153CSection 153D

…1 ITA No. 571, 572, 573 & 574/Del/2025 Brij Kishore Sabharwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 572/Del/2022 (A.Y. 2014-15) ITA No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner of RRA Tax India D-28, South Income Tax, Extension part-1 Delhi Central Circle-16, PAN: AAXPS6830P Delhi Appellant Respondent Assessee by Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through VC) & Sh. Deepesh Garg, Adv Revenue by Sh. Dayainder Singh Sidhu,…

Brij Kishore Sabharwal, Delhi vs. ACIT Central Circle-16, Delhi

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

ITA 571/DEL/2022[2013-14]Status: DisposedITAT Delhi24 Oct 2025AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 572/Del/2022 (A.Y. 2014-15) Ita No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner Of Rra Tax India D-28, South Income Tax, Extension Part-1 Delhi Central Circle-16, Pan: Aaxps6830P Delhi Appellant Respondent Assessee By Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through Vc) & Sh. Deepesh Garg, Adv Revenue By Sh. Dayainder Singh Sidhu, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 24/10/2025

Section 132Section 153CSection 153D

…1 ITA No. 571, 572, 573 & 574/Del/2025 Brij Kishore Sabharwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 572/Del/2022 (A.Y. 2014-15) ITA No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner of RRA Tax India D-28, South Income Tax, Extension part-1 Delhi Central Circle-16, PAN: AAXPS6830P Delhi Appellant Respondent Assessee by Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through VC) & Sh. Deepesh Garg, Adv Revenue by Sh. Dayainder Singh Sidhu,…