Ess Advertising (Mauritius) S. N. C. Et Compagnie v. Asstt. CIT (International Taxation)

437 ITR 1High Court2021#8230 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also reported as

128 Taxmann.com 120

Sections most often in play

Section 143(3)Section 147Section 151Section 148Section 149(1)(b)Section 132Section 143(2)Section 115A(1)(a)(ii)

Issues it is cited on

principal chief commissioner of income-taxsection 135asection 148bsection 147(b)warrant of authorisationsection 149(1)(a)section 147(a)approval under section 151sanction under section 151surrender of incomesanctioning authoritysection 135

Judgments citing Ess Advertising (Mauritius) S. N. C. Et Compagnie v. Asstt. CIT (International Taxation)

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 1894/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/S. Exel Rubber (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaace4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 20/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11 Hyderabad, Dated 11/10/2025 For The A.Y 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 69A

…20 & 21 as under: Page 61 of 74 ITA No 1894 of 2025 Exel Rubber Private Ltd "20. This Court, while following Chhugamal Rajpal in the case of Ess Advertising (Mauritius) S. N. C. Et Compagnie v. Asstt. CIT (International Taxation) [2021 128 taxmann.com 120/437 ITR 1 (Delhi)/[2021 SCC OnLine Del 3613), wherein, while granting the approval, the ACIT has written "This is fit case for issue of notice under section 148 of the Income tax Act, 1961. Approved, had held that the said approval would only amount to endorsement of language used in Section 151 of the Act and would not reflect any independent application of…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1874/HYD/2025[2018-19]Status: DisposedITAT Hyderabad18 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…R 356 (Del) has explained the proposition of law in para and 20 & 21 as under: "20. This Court, while following Chhugamal Rajpal in the case of Ess Advertising (Mauritius) S. N. C. Et Compagnie v. Asstt. CIT (International Taxation) [2021 128 taxmann.com 120/437 ITR 1 (Delhi)/[2021 SCC OnLine Del 3613), wherein, while granting the approval, the ACIT has written "This is fit case for issue of notice under section 148 of the Income tax Act, 1961. Approved, had held that the said approval would only amount to endorsement of language used in Section 151 of the Act and would not reflect any independent application of…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD

In the result, all the six appeals i

ITA 1872/HYD/2025[2016-17]Status: DisposedITAT Hyderabad18 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…R 356 (Del) has explained the proposition of law in para and 20 & 21 as under: "20. This Court, while following Chhugamal Rajpal in the case of Ess Advertising (Mauritius) S. N. C. Et Compagnie v. Asstt. CIT (International Taxation) [2021 128 taxmann.com 120/437 ITR 1 (Delhi)/[2021 SCC OnLine Del 3613), wherein, while granting the approval, the ACIT has written "This is fit case for issue of notice under section 148 of the Income tax Act, 1961. Approved, had held that the said approval would only amount to endorsement of language used in Section 151 of the Act and would not reflect any independent application of…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1870/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…R 356 (Del) has explained the proposition of law in para and 20 & 21 as under: "20. This Court, while following Chhugamal Rajpal in the case of Ess Advertising (Mauritius) S. N. C. Et Compagnie v. Asstt. CIT (International Taxation) [2021 128 taxmann.com 120/437 ITR 1 (Delhi)/[2021 SCC OnLine Del 3613), wherein, while granting the approval, the ACIT has written "This is fit case for issue of notice under section 148 of the Income tax Act, 1961. Approved, had held that the said approval would only amount to endorsement of language used in Section 151 of the Act and would not reflect any independent application of…

ARUN DUGGAL,FARIDABAD vs. DCIT, CENTRAL CIRCLE- 1, FARIDABAD

In the result, appeal of the assessee is partly allowed

ITA 3075/DEL/2018[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2009-10] Arun Duggal, Vs Dcit, 3E-42, Nit, Faridabad, Central Circle-1, Haryana-121001. Faridabad. Pan-Agupd5708Q Appellant Respondent Appellant By Dr. Kapil Goel, Adv. Respondent By Shri Pravin Rawal, Cit Dr Date Of Hearing 26.06.2025 Date Of Pronouncement 19.09.2025 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 26.02.2018 Passed By Ld. Commissioner Of Income Tax (A)-3, Gurgaon [“Ld.Cit(A)”] In Appeal No.617/Cit(A)-3/Ggn/2016-17 U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 23.12.2016 Passed U/S 147 R.W.S. 143(3) Of The Act Pertaining To Assessment Year 2009-10. 2. Brief Facts Of The Case Are That The Appeal Of The Assessee Was Heard By The Co-Ordinate “E” Bench Of The Tribunal & Was Decided In Terms Of Order Dated 01.04.2022 Wherein Co-Ordinate Bench Has Dismissed The Appeal Of The Assessee. Thereafter, Assessee Filed Miscellaneous Application (M.A.) Bearing No.100/Del/2022 U/S 254(2) Of The Act. The Co-Ordinate Bench Vide Its Order Dated 09.04.2025 Has Decided The M.A. Filed By Assessee Wherein Order Of Co-Ordinate Bench Dated 04.01.2022 Is Recalled For The Limited Purposes Of Adjudication Of Three Grounds Of Appeal Taken In The Original Form 36. These Grounds Of Appeal Are Bearing Nos.1.2, 1.8 & 5. The Relevant Observations Of The Co-Ordinate Bench In Para 16 Of The Order Of Ma Are As Under:-

Section 147Section 151Section 250Section 254(2)Section 68

…s Pvt.Ltd. 465 ITR 356 (Delhi High Court); (v) Sec 151 Hon'ble Delhi high court decision in case of Sanjay Kumar vs ACIT 458 ITR 548, (vi) Sec 151: VINOD KUMAR SOLANKI VS ACIT W.P.(C) 4196/2022 (14.08.2024) hon'ble high court has taken note of ESS ADVERTISING 437 ITR 1 (vii) Hon'ble Delhi high court in case of CAPITAL BROADWAYS PVT LTD VS ITO (03rd OCT 2024) (viii) Coordinate Delhi E bench ITAT decision in case of Naveen Kumar Gupta (supra) (ix) Coordinate Delhi C bench decision in case of Jagbir Singh (ITA 3833/Del/2023 order dated 08.01.2025) (x) Coordinate Kolkata C bench decision in case of Sudha Surana ITA 1…

DCIT IT 3 3 2 MUMBAI, MUMBAI vs. PRAMARICA ASPF II CYPRUS HOLDING LTD, CTPRUS

The appeal of the revenue is dismissed

ITA 3041/MUM/2024[2013-14]Status: DisposedITAT Mumbai07 Jan 2025AY 2013-14

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Ms. Hirali Desai/ Shri YogeshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 115A(1)(a)Section 143(1)Section 144CSection 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 3041/Mum/2024 (Assessment Year: 2013-14) Dy. Commissioner of Income Pramarica ASPF II Cyprus Tax (IT)-3(3)(2), Holding Ltd. 1607, Air India Building, C/O Price Water House Coopers Pvt. Ltd., Tower C, 18th Floor, Nariman Point, Vs. Mumbai-400021. Building No. 10 DLF, Cyber City, Gurugram-122002. PAN : AAECP5087H Appellant) : Respondent) C.O. No. 168/Mum/2024 (Assessment Year: 2013-14) Pramarica ASPF II Cyprus Dy. Commissioner of Income Holding Ltd. Tax (IT)-3(3)(2), C/O Price Water House…

DCIT IT 332 MUMBAI, INCOME TAX vs. PRAMARICA ASPF II CYPRUS HOLDING LTD, CYPRUS

The appeal of the revenue is dismissed

ITA 3040/MUM/2024[2015-16]Status: DisposedITAT Mumbai07 Jan 2025AY 2015-16

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Ms. Hirali Desai/ Shri YogeshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 115A(1)(a)Section 143(1)Section 144CSection 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 3041/Mum/2024 (Assessment Year: 2013-14) Dy. Commissioner of Income Pramarica ASPF II Cyprus Tax (IT)-3(3)(2), Holding Ltd. 1607, Air India Building, C/O Price Water House Coopers Pvt. Ltd., Tower C, 18th Floor, Nariman Point, Vs. Mumbai-400021. Building No. 10 DLF, Cyber City, Gurugram-122002. PAN : AAECP5087H Appellant) : Respondent) C.O. No. 168/Mum/2024 (Assessment Year: 2013-14) Pramarica ASPF II Cyprus Dy. Commissioner of Income Holding Ltd. Tax (IT)-3(3)(2), C/O Price Water House…

VISWANADH KANDULA,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, appeals of the assessee for the A

ITA 1085/HYD/2024[2018-19]Status: DisposedITAT Hyderabad07 Jan 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1084 To 1088 & 1027/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2014-15 To 2019-20) M/S Ace Tyres (P) Ltd Vs. Acit Hyderabad Central Circle 1(2) Pan:Aadca2210N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/09/2025 घोषणा की तारीख/Pronouncement: 24/09/2025 आदेश/Order Per Vijay Pal Raothese Six Appeals By The Assessee Are Directed Against The Six Separate Orders Dated 29/05/2025, 30/05/2025, 04/06/2025, 096/06/2025, 17/06/2025 & 14/07/2025 Of The Learned Cit (A)-11, Hyderabad Arising From The Assessment Order Passed U/S 143(3) R.W.S. 147 Of The Act, Pursuant To The Search & Seizure Operations U/S 132 Of The Act, Dated 04/01/2023 In Case Of Exel Group Of Companies Including The Assessee For The A.Ys 2014-15 To 2019-20 Respectively. Since Common Issues Are Raised In These Group Of Six Appeals Arising From Same Facts & Search & Seizure Operation, Therefore, For The Sake Of Convenience, All Page 1 Of 78

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…356 (Del) has explained the proposition of law in para and 20 & 21 as under: “20. This Court, while following Chhugamal Rajpal in the case of Ess Advertising (Mauritius) S. N. C. Et Compagnie v. Asstt. CIT (International Taxation) [2021] 128 taxmann.com 120/437 ITR 1 (Delhi)/[2021 SCC OnLine Del 3613], wherein, while granting the approval, the ACIT has written- "This is fit case for issue of notice under section 148 of the Income- tax Act, 1961. Approved", had held that the said approval would only amount to endorsement of language used in Section 151 of the Act and would not reflect any independent application…

FOREVER FLOURISHING FIN. & INV. PVT. LTD. ,MUMBAI vs. DCIT (CC)-3(4), MUMBAI, MUMBAI

In the result, appeal for the assessment year 2012

ITA 6120/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Jul 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Ashok Bansal/Ajay DagaFor Respondent: Mr. Ankush Kapoor, CIT-DR
Section 143(2)Section 147

…TR 154), Hon’ble Delhi High Jainam Investments (439 ITR 154), Hon’ble Delhi Court in the case of Es Advertising (Mauritius) S.N.C. ET Court in the case of Es Advertising (Mauritius) S.N.C. ET Court in the case of Es Advertising (Mauritius) S.N.C. ET Compagnie 437 ITR 1. Compagnie 437 ITR 1. 6. On the contrary, the Ld. Departmental Representative (DR) On the contrary, the Ld. Departmental Representative (DR) On the contrary, the Ld. Departmental Representative (DR) referred to the report of the Assessing Officer dated 04.02.202, a referred to the report of the Assessing Officer dated 04.02.202 referred to the repo…

FOREVER FLOURISHING FIN & INV. PVT LTD,MUMBAI vs. DCIT-CC-3(4), MUMBAI, MUMBAI

In the result, appeal for the assessment year 2012

ITA 6040/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Jul 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Ashok Bansal/Ajay DagaFor Respondent: Mr. Ankush Kapoor, CIT-DR
Section 143(2)Section 147

…TR 154), Hon’ble Delhi High Jainam Investments (439 ITR 154), Hon’ble Delhi Court in the case of Es Advertising (Mauritius) S.N.C. ET Court in the case of Es Advertising (Mauritius) S.N.C. ET Court in the case of Es Advertising (Mauritius) S.N.C. ET Compagnie 437 ITR 1. Compagnie 437 ITR 1. 6. On the contrary, the Ld. Departmental Representative (DR) On the contrary, the Ld. Departmental Representative (DR) On the contrary, the Ld. Departmental Representative (DR) referred to the report of the Assessing Officer dated 04.02.202, a referred to the report of the Assessing Officer dated 04.02.202 referred to the repo…

ACIT CENTRAL CIRCLE-14 DELHI , DELHI vs. ANUJ BANSAL , DELHI

In the result, the cross objection filed by the assessee is allowed and the appeal of the Revenue is dismissed as infructuous

ITA 1484/DEL/2021[2015-2016]Status: DisposedITAT Delhi12 Apr 2023AY 2015-2016
For Appellant: Shri Sandeep Goel, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 145(3)Section 153ASection 153BSection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1484/Del./2021 (ASSESSMENT YEAR : 2015-16) ACIT, Central Circle 14, vs. Anuj Bansal, 1170, 2nd Floor, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi. (PAN : AGLPB0846N) CO No.71/Del/2022 (in ITA No.1484/Del./2021) (ASSESSMENT YEAR : 2015-16) Anuj Bansal, vs. ACIT, Central Circle 14, 1170, 2nd Floor, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi. (PAN : AGLPB0846N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sandeep Goel, Advocate Shri R.P. Basia, CA REVENUE BY :…

ITO WARD - 8(3), NEW DELHI vs. ESCORTS FINANCE LIMITED, FARIDABAD

ITA 9122/DEL/2019[2006-07]Status: DisposedITAT Delhi05 May 2022AY 2006-07

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmam/S. Escorts Finance Limited Vs. Dy. Commissioner Of Income 15/5, Mathura Road Tax Faridabad-121 003 Circle 11(1), Pan –Aaace0763B New Delhi Ito Vs. M/S. Escorts Finance Limited Ward-8(3), 15/5, Mathura Road New Delhi Faridabad-121 003 Pan –Aaace0763B (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 151

…essment and there was no failure on the part of the assessee. The Ld. AO without recording any reasons invoked powers of reopening u/s 147 of the Act. In this context, he relied the judgments : i) Ess advertising (Mauritius) S.N.C. Et Compagnie v. ACIT [2021] 437 ITR 1 (Delhi) ii) Principal Commissioner of Income Tax-2 v. L & T Ltd. [2020] 113 taxmann.com 47 (Bombay) 4 ITA No. 7977 & 9122/Del./2019 M/s. Escorts Finance Limited iii) director of Income Tax International Taxation-II vs. Rolls Royce Industrial Power Ltd. [2017] 394 ITR 547 (Delhi) 5.1. Ld. Representative of the assessee submitted that the assessm…

ESCORTS FINANCE LIMITED,FARIDABAD vs. DCIT, CIRCLE-11(1), NEW DELHI

ITA 7977/DEL/2019[2006-07]Status: DisposedITAT Delhi05 May 2022AY 2006-07

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmam/S. Escorts Finance Limited Vs. Dy. Commissioner Of Income 15/5, Mathura Road Tax Faridabad-121 003 Circle 11(1), Pan –Aaace0763B New Delhi Ito Vs. M/S. Escorts Finance Limited Ward-8(3), 15/5, Mathura Road New Delhi Faridabad-121 003 Pan –Aaace0763B (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 151

…essment and there was no failure on the part of the assessee. The Ld. AO without recording any reasons invoked powers of reopening u/s 147 of the Act. In this context, he relied the judgments : i) Ess advertising (Mauritius) S.N.C. Et Compagnie v. ACIT [2021] 437 ITR 1 (Delhi) ii) Principal Commissioner of Income Tax-2 v. L & T Ltd. [2020] 113 taxmann.com 47 (Bombay) 4 ITA No. 7977 & 9122/Del./2019 M/s. Escorts Finance Limited iii) director of Income Tax International Taxation-II vs. Rolls Royce Industrial Power Ltd. [2017] 394 ITR 547 (Delhi) 5.1. Ld. Representative of the assessee submitted that the assessm…

ANUJ BANSAL,NEW DELHI vs. ACIT, CC-14, NEW DELHI

In the result, the appeal filed by the Assessee is allowed

ITA 1016/DEL/2021[2017-18]Status: DisposedITAT Delhi29 Apr 2022AY 2017-18

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2017-18]

Section 131Section 132Section 132(4)Section 133ASection 143(2)Section 153A

…No.41 to 47/Ran/2019, order dated 20.01.2020. 10. Referring to the decision of the Hon’ble Delhi High Court in the case of SynfoniaTradelinksPvt. Ltd. v. ITO (2021)435 ITR 642 (Del) and ESS Advertising (Mauritius) SNC Et Compagnie v. ACIT, reported in (2021) 437 ITR 1(Del.), he submitted that the above decisions of the Hon’ble High Court on validity of approval under section 151 of the Act, which is pari-materia with the provisions of section 153D of the Act, fully cover the issue of validity of impugned approval u/s 153D of the Act. Referring to the above decision, he submitted that since the approval given by…