Gauhati in Dharampal Satyapal Ltd. v. Union of India

366 ELT 253High Court2019#641 most cited

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.

154

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2021 to 2025.

Also referred to as

Dharampal Satyapal Ltd. v. Union of India · Section 153D · Section 153A · prior approval · approving authority · due application of mind · quasi-judicial function · search assessment · approval not mere formality · legality of approval

Sections most often in play

Section 153ASection 153DSection 143(3)Section 132Section 147Section 1961Section 115BBESection 133A

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)section 144basection 153b(1)(b)section 274(2)section 153b(1)section 243section 37bsection 153a(1)(a)rectification under section 154

Judgments citing Gauhati in Dharampal Satyapal Ltd. v. Union of India

Ratna Talwar, Delhi vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1622/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jan 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Ratnashri Buildtech Pvt Ltd., Delhi vs. ACIT Central Cicrle 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1621/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Jan 2021AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Ratnashri Buildtech Pvt Ltd., Delhi vs. ACIT Central Cicrle 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1620/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Ratnashri Buildtech Pvt Ltd., Delhi vs. ACIT Central Cicrle 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1619/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Ratnashri Buildtech Pvt Ltd., Delhi vs. ACIT Central Cicrle 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1618/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jan 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Rajnish Talwar, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1617/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Jan 2021AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Rajnish Talwar, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1616/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Rajnish Talwar, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1615/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Jan 2021AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Rajnish Talwar, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1614/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Rajnish Talwar, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1613/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Rajnish Talwar, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1612/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Rajnish Talwar, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1611/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jan 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Kritika Talwar, New Delhi vs. ACIT Central Circle 4, New Dehli

In the result, all the appeals of the Assessees are allowed

ITA 1609/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Kritika Talwar, New Delhi vs. ACIT Central Circle 4, New Dehli

In the result, all the appeals of the Assessees are allowed

ITA 1608/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…