What is Gauhati in Dharampal Satyapal Ltd. v. Union of India authority for?

Prior approval under Section 153D of the Income Tax Act requires the Approving Authority to act judiciously and apply its mind to the subject matter, ensuring all legal and procedural requirements are met, as it is a quasi-judicial function and not a mere formality.

Which sections of the Income Tax Act does Gauhati in Dharampal Satyapal Ltd. v. Union of India come up under?

It is most often cited in judgments turning on Section 153A, Section 153D, Section 143(3), Section 132, Section 147, Section 1961.

Gauhati in Dharampal Satyapal Ltd. v. Union of India (366 ELT 253)

Q: How many judgments cite Gauhati in Dharampal Satyapal Ltd. v. Union of India?

154 judgments on BharatTax cite Gauhati in Dharampal Satyapal Ltd. v. Union of India (366 ELT 253), spanning 2021 to 2025.

Sh. Manoj Goyal, Agra vs. Dy CIT, CC, Agra

The appeals stand allowed in terms of our above order

ITA 185/AGR/2019[2011-12]Status: DisposedITAT Agra28 Mar 2025AY 2011-12

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.185/Agr/2019 (िनधा"रणवष" / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.186/Agr/2019 (िनधा"रणवष" / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.187/Agr/2019 (िनधा"रणवष" / Assessment Year: 2011-12) & 4. आयकरअपील सं. / Ita No.188/Agr/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Shri Manoj Goyal बनाम/ Dcit Central Circle 22, Nehru Nagar, Agra – 282002 Agra Vs. "थायीलेखासं./जीआइआरसं./Tan/Gir No. Abcpg-3816-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anurga Sinha (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sukesh Kumar Jain (Cit) – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

For Appellant: Shri Anurga Sinha (Advocate) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain (CIT) – Ld. CIT-DR

Section 132Section 139Section 144BSection 153ASection 153BSection 153DSection 271A

…al Kishore Bharatia v. Land Acquisition Officer (2003) 5 SCC83 wherein the distinction between Approving Authority and Appellate Authority was drawn, had been noted. The decision of the High Court of Gauhati in Dharampal Satyapal Ltd. v. Union of India [2019] 366 ELT 253 has been noted to record that grant of approval means due application of mind on the subject matter approved which satisfies all the legal and procedural requirements. There is an exhaustive discussion on the requirement of prior approval under section 153D of the Act and it was noted that the requirement of approval cannot be treated as mere for…

Jsc Ogcc Kazstroy Service Project Office, Gurgaon vs. DCIT Intl. Taxation, Gurgaon

In the result, appeal of the assessee is allowed

ITA 2228/DEL/2023[2020-21]Status: HeardITAT Delhi11 Feb 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.2228 & 2229/Del/2018 & 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 & 2014-15 & 2015-16] Kaajal Aijaz Ilmi, Vs Acit, C/O-Rra Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. Pan-Aabpi4222R Appellant Respondent Appellant By Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 30.07.2025

Section 1Section 132Section 132(1)Section 143(2)Section 153ASection 153DSection 250Section 271(1)(c)Section 56(1)(vii)

…ITA Nos.2228 & 2229/Del/2018, 7004 & 7005/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2228 & 2229/Del/2018 and 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 and 2014-15 & 2015-16] Kaajal Aijaz Ilmi, vs ACIT, C/o-RRA Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. PAN-AABPI4222R APPELLANT RESPONDENT Appellant by Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Ms. Monika Singh, CIT DR Date of He…

DCIT Central Circle-13, New Delhi vs. Infolance Software Solutions Pvt Ltd, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4289/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Nov 2024AY 2013-14

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 153ASection 153D

…Kishore Bharatia vs. Land Acquisition Officer (2003) 5 SCC 83 wherein the distinction between Approving Authority and Appellate Authority was drawn, had been noted. The decision of the High Court of Gauhati in Dharampal Satyapal Ltd. vs. Union of India (2019) 366 ELT 253 (Gau.) has been noted to record that grant of approval means due application of mind on the subject matter approved which satisfies all the legal and procedural requirements. There is an exhaustive discussion on the requirement of prior approval under Section 153D of the Act and it was noted that the requirement of approval cannot be treated as m…

Mukesh Kumar, Delhi vs. ACIT, CC-13, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4125/DEL/2019[2010-11]Status: DisposedITAT Delhi26 Nov 2024AY 2010-11

Section 153ASection 153D

…Kishore Bharatia vs. Land Acquisition Officer (2003) 5 SCC 83 wherein the distinction between Approving Authority and Appellate Authority was drawn, had been noted. The decision of the High Court of Gauhati in Dharampal Satyapal Ltd. vs. Union of India (2019) 366 ELT 253 (Gau.) has been noted to record that grant of approval means due application of mind on the subject matter approved which satisfies all the legal and procedural requirements. There is an exhaustive discussion on the requirement of prior approval under Section 153D of the Act and it was noted that the requirement of approval cannot be treated as m…

Skyline Metal & Alloys Pvt. Ltd., New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4119/DEL/2019[2010-11]Status: DisposedITAT Delhi26 Nov 2024AY 2010-11

Section 153ASection 153D

…Kishore Bharatia vs. Land Acquisition Officer (2003) 5 SCC 83 wherein the distinction between Approving Authority and Appellate Authority was drawn, had been noted. The decision of the High Court of Gauhati in Dharampal Satyapal Ltd. vs. Union of India (2019) 366 ELT 253 (Gau.) has been noted to record that grant of approval means due application of mind on the subject matter approved which satisfies all the legal and procedural requirements. There is an exhaustive discussion on the requirement of prior approval under Section 153D of the Act and it was noted that the requirement of approval cannot be treated as m…

Goldmine Buildcon Pvt. Ltd., Delhi vs. ACIT, CC-13, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4111/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Nov 2024AY 2013-14

Section 153ASection 153D

…Kishore Bharatia vs. Land Acquisition Officer (2003) 5 SCC 83 wherein the distinction between Approving Authority and Appellate Authority was drawn, had been noted. The decision of the High Court of Gauhati in Dharampal Satyapal Ltd. vs. Union of India (2019) 366 ELT 253 (Gau.) has been noted to record that grant of approval means due application of mind on the subject matter approved which satisfies all the legal and procedural requirements. There is an exhaustive discussion on the requirement of prior approval under Section 153D of the Act and it was noted that the requirement of approval cannot be treated as m…

Infolance Software Solutions Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4105/DEL/2019[2011-12]Status: DisposedITAT Delhi26 Nov 2024AY 2011-12

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 153ASection 153D

…Kishore Bharatia vs. Land Acquisition Officer (2003) 5 SCC 83 wherein the distinction between Approving Authority and Appellate Authority was drawn, had been noted. The decision of the High Court of Gauhati in Dharampal Satyapal Ltd. vs. Union of India (2019) 366 ELT 253 (Gau.) has been noted to record that grant of approval means due application of mind on the subject matter approved which satisfies all the legal and procedural requirements. There is an exhaustive discussion on the requirement of prior approval under Section 153D of the Act and it was noted that the requirement of approval cannot be treated as m…

Sachin Verma, Hapur vs. Deputy Commissioner of Income Tax, Central Circle - II, Kanpur

In the result, all the appeals are allowed

ITA 59/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…val Kishore Bharatiav. Land Acquisition Officer (2003) 5 SCC 83 wherein the distinction between Approving Authority and Appellate Authority was drawn, had been noted. The decision of the High Court of Gauhati in Dharampal Satyapal Ltd.v. Union of India [2019] 366 ELT 253 has been noted to record that grant of approval means due application of mind on the subject matter approved which satisfies all the legal and procedural requirements. There is an exhaustive discussion on the requirement of prior approval under section 153D of the Act and it was noted that the requirement of approval cannot be treated as mere for…

Kamal Kant Verma, Hapur vs. Deputy Commissioner of Income Tax, Central Circle-II, Kanpur

In the result, all the appeals are allowed

ITA 53/LKW/2022[2018-2019]Status: HeardITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…val Kishore Bharatiav. Land Acquisition Officer (2003) 5 SCC 83 wherein the distinction between Approving Authority and Appellate Authority was drawn, had been noted. The decision of the High Court of Gauhati in Dharampal Satyapal Ltd.v. Union of India [2019] 366 ELT 253 has been noted to record that grant of approval means due application of mind on the subject matter approved which satisfies all the legal and procedural requirements. There is an exhaustive discussion on the requirement of prior approval under section 153D of the Act and it was noted that the requirement of approval cannot be treated as mere for…

M/S Standard Frozen Foods Exports Pvt Ltd, Hapur vs. Deputy Commissioner of Income Tax, CC-II, Kanpur

In the result, all the appeals are allowed

ITA 45/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…val Kishore Bharatiav. Land Acquisition Officer (2003) 5 SCC 83 wherein the distinction between Approving Authority and Appellate Authority was drawn, had been noted. The decision of the High Court of Gauhati in Dharampal Satyapal Ltd.v. Union of India [2019] 366 ELT 253 has been noted to record that grant of approval means due application of mind on the subject matter approved which satisfies all the legal and procedural requirements. There is an exhaustive discussion on the requirement of prior approval under section 153D of the Act and it was noted that the requirement of approval cannot be treated as mere for…