CIT v. Serajuddin and Co.

453 ITR 312Reported decision2023#4951 most cited

What is CIT v. Serajuddin and Co. authority for?

An assessment order is vitiated if the approval for it was granted mechanically, without disclosing the thought process or reasons. Such mechanical approval fails to satisfy legal requirements and does not offer protection against arbitrary tax liability.

24

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

Also referred to as

CIT v. Serajuddin and Co. · 453 ITR 312 · assessment order vitiated · mechanical approval · reasons for approval · thought process · arbitrary tax liability · violation of natural justice · assessment procedure

Sections most often in play

Section 153ASection 153DSection 143(3)Section 144ASection 148Section 40A(3)Section 234ASection 234B

Issues it is cited on

section 274(2)section 153(a)section 135asection 148bcasus omissusviolation of natural justicesection 271aaasection 132(4a)section 144asection 40a(3)section 158bcsection 142a

Judgments citing CIT v. Serajuddin and Co.

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)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

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)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

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)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

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

…seless tax liability. Therefore, an order passed mechanically, which did not do these, could not be held to be valid. The ld. ARs, thereafter, drew our attention to the decision of the Hon’ble Orissa High Court in the case of CIT vs. Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

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

…seless tax liability. Therefore, an order passed mechanically, which did not do these, could not be held to be valid. The ld. ARs, thereafter, drew our attention to the decision of the Hon’ble Orissa High Court in the case of CIT vs. Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

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

…seless tax liability. Therefore, an order passed mechanically, which did not do these, could not be held to be valid. The ld. ARs, thereafter, drew our attention to the decision of the Hon’ble Orissa High Court in the case of CIT vs. Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

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

…seless tax liability. Therefore, an order passed mechanically, which did not do these, could not be held to be valid. The ld. ARs, thereafter, drew our attention to the decision of the Hon’ble Orissa High Court in the case of CIT vs. Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 38/ALLD/2023[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…vice Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 37/ALLD/2023[2006-07]Status: DisposedITAT Allahabad31 Oct 2025AY 2006-07

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…vice Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 36/ALLD/2023[2005-06]Status: DisposedITAT Allahabad31 Oct 2025AY 2005-06

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…vice Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 127/ALLD/2023[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…vice Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 126/ALLD/2023[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…vice Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 125/ALLD/2023[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…vice Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

RAMJI VAISH,ALLAHABAD vs. DCIT(C.C.), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 101/ALLD/2023[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…vice Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCT, SONEBHADRA

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 65/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…vice Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCTS, SONEBHADRA

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 64/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…vice Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 33/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…vice Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 32/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…vice Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 31/ALLD/2019[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…vice Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 30/ALLD/2019[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…vice Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product Serajuddin and Co. (2023) 453 ITR 312 (Orissa), wherein the Hon’ble Orissa High Court had stated that a letter that simply granted approval without mentioning what the thought process involved was, does not satisfy the requirements of law and since in that case, the approval did not mention the reasons for granting the approval, the approval had been given mechanically, thereby vitia…

Showing 1–20 of 24 · Page 1 of 2

CIT v. Serajuddin and Co. (453 ITR 312) — Cited in 24 Judgments | BharatTax