Chhagan Chandrakant Bhujbal v. Income Tax Officer

136 Taxmann.com 24High Court2022#2266 most cited

What is Chhagan Chandrakant Bhujbal v. Income Tax Officer authority for?

An assessment made under Section 153A/153D of the Income Tax Act is not invalid merely because the approval under Section 153D was considered mechanical, or because additions were made in the absence of incriminating material.

51

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also referred to as

Chhagan Chandrakant Bhujbal · Section 153D approval · mechanical approval · Section 153A assessment · search assessment · incriminating material · additions without incriminating material · validity of assessment · Bombay High Court · 440 ITR 359

Issues it is cited on

Judgments citing Chhagan Chandrakant Bhujbal v. Income Tax Officer

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/…

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Chhagan Chandrakant Bhujbal v. Income Tax Officer (136 Taxmann.com 24) — Cited in 51 Judgments | BharatTax