Assistant Commissioner, Assessment II, Bangalore v. Velliappa Textiles Ltd.

263 ITR 550Supreme Court of India2003#3939 most cited

What is Assistant Commissioner, Assessment II, Bangalore v. Velliappa Textiles Ltd. authority for?

Approval under Section 153D of the Income Tax Act, similar to approval under Section 274(2), is a procedural requirement that does not affect the Assessing Officer's jurisdiction to levy penalty.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Assistant Commissioner v. Velliappa Textiles Ltd. · ACIT v. Velliappa Textiles Ltd. · Section 153D · Section 274(2) · approval requirement · procedural requirement · Assessing Officer jurisdiction · penalty levy

Sections most often in play

Section 153ASection 153DSection 148Section 143(2)Section 143(3)Section 144ASection 145(3)Section 147

Issues it is cited on

section 274(2)section 243section 245hacasus omissussection 245csettlement applicationsection 245d(4)section 153(4)section 135asection 144basection 245dsection 244

Judgments citing Assistant Commissioner, Assessment II, Bangalore v. Velliappa Textiles Ltd.

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of t…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of t…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of t…

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 43 (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned…

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 43 (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned…

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 43 (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned…

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 43 (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned…

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of th…

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 54/ALLD/2025[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of th…

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of th…

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 41/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of th…

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of th…

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of th…

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of th…

ARPIT HOSPITAL PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of th…

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of th…

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2019[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of th…

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 38/ALLD/2019[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of th…

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of th…

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…approval u/s 153D of the Act for several assessments pertaining to an assessee. In this regard they drew our attention to the provisions under section 158BG of the Act (which were applicable upto 31/05/2007) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of th…

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