ACIT v. Serajuddin & Co.

163 Taxmann.com 118Supreme Court of India2024#138 most cited

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.

500

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2024 to 2026.

Also referred to as

ACIT v. Serajuddin & Co. · Section 153D approval · search assessment validity · lack of application of mind · procedural compliance · Departmental Manual of Office Procedure · vitiated assessment · SLP dismissal

Issues it is cited on

Judgments citing ACIT v. Serajuddin & Co.

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

…ntral) 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 contended that, even otherwise, the issue of applicability of provisions of section 68/69 r.w.s. 115BBE of t…