Kailash Moudgil v. DCIT

72 ITD 97Income Tax Appellate Tribunal2000#1435 most cited

What is Kailash Moudgil v. DCIT authority for?

A mere irregularity in granting approval under Section 158BG of the Income-tax Act does not render the resulting assessment order invalid or fatal.

79

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2025.

Also referred to as

Kailash Moudgil v. DCIT · Section 158BG approval · assessment order validity · procedural irregularity · block assessment · search assessment · 72 ITD 97 · not fatal to assessment · Section 153A · Section 132 · ITAT Delhi

Sections most often in play

Section 153ASection 153DSection 143(3)Section 148Section 147Section 158BGSection 132Section 271(1)(c)

Issues it is cited on

section 136section 43(3)section 193section 196section 37bsection 255(4)section 114(e)section 158bgsection 274(2)section 153(a)audi alteram partemsection 144ba

Judgments citing Kailash Moudgil v. DCIT

ACIT, Central Circle-II, 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)

…er felt that any deficiency in the approval process will not invalidate the assessment orrequire that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section…

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)

…er felt that any deficiency in the approval process will not invalidate the assessment orrequire that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section…

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)

…er felt that any deficiency in the approval process will not invalidate the assessment orrequire that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section…

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

…er felt that any deficiency in the approval process will not invalidate the assessment orrequire that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section…

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

…er felt that any deficiency in the approval process will not invalidate the assessment orrequire that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section…

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

…er felt that any deficiency in the approval process will not invalidate the assessment orrequire that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, 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

…er felt that any deficiency in the approval process will not invalidate the assessment orrequire that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section…

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

…r felt that any deficiency in the approval process will not invalidate the assessment or require that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section 1…

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

…r felt that any deficiency in the approval process will not invalidate the assessment or require that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section 1…

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

…r felt that any deficiency in the approval process will not invalidate the assessment or require that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section 1…

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

…r felt that any deficiency in the approval process will not invalidate the assessment or require that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section 1…

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

…r felt that any deficiency in the approval process will not invalidate the assessment or require that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section 1…

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

…r felt that any deficiency in the approval process will not invalidate the assessment or require that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section 1…

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

…r felt that any deficiency in the approval process will not invalidate the assessment or require that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section 1…

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

…r felt that any deficiency in the approval process will not invalidate the assessment or require that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section 1…

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

…r felt that any deficiency in the approval process will not invalidate the assessment or require that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section 1…

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

…r felt that any deficiency in the approval process will not invalidate the assessment or require that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section 1…

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

…r felt that any deficiency in the approval process will not invalidate the assessment or require that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section 1…

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

…r felt that any deficiency in the approval process will not invalidate the assessment or require that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section 1…

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

…r felt that any deficiency in the approval process will not invalidate the assessment or require that the matter should be restored back to the point at which the illegality occurred. The ITAT Delhi Bench ‘A’ (Special Bench) in Kailash Moudgil vs. DCIT (2000) 72 ITD 97 (Delhi) (SV) held that, “The approval of the Commissioner without recording any reasons in writing for approving the order would not render the order of the Assessing Officer void ab initio and would not invalidate the assessment order. Assuming without admitting that some infirmity is there, it is curable under law, since the order under section 1…

Kailash Moudgil v. DCIT (72 ITD 97) — Cited in 79 Judgments | BharatTax