Narayanappa v. CIT

63 ITR 219Supreme Court of India1967#503 most cited

What is Narayanappa v. CIT authority for?

The approval required from a higher authority under section 153D of the Income Tax Act is an administrative act, not a quasi-judicial one. Consequently, an opportunity of hearing is not required to be given to the assessee at the stage of obtaining such approval, provided the approving authority is competent.

187

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2026.

Also referred to as

Narayanappa v. CIT · 63 ITR 219 · section 153D · administrative act · quasi-judicial act · approval from higher authority · opportunity of hearing · JCIT approval · judicial scrutiny · search assessment

Sections most often in play

Section 147Section 148Section 143(3)Section 151Section 250Section 143(1)Section 153ASection 153D
Read the full judgment

Issues it is cited on

section 114(e)section 43(3)section 147(a)section 151(1)section 158bbkelvinatorsection 153bwithin four yearssection 158bcsection 151(2)live linksection 158bg

Judgments citing Narayanappa v. CIT

ACIT Central Circle-19, New Delhi vs. Impress Estates Pvt Ltd., New Delhi

ITA 2043/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Oct 2025AY 2009-10

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…ction 132 or requisitioned is made under section 132A. 6.1 Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon'ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

ACIT Central Circle-19, New Delhi vs. Mohd. Shahnawaz, New Delhi

ITA 1877/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…ction 132 or requisitioned is made under section 132A. 6.1 Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon'ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

Moin Akhtar Qureshi, New Delhi vs. ACIT, Central Circle- 19, New Delhi

ITA 1836/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…ction 132 or requisitioned is made under section 132A. 6.1 Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon'ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

Mohd. Shahnawaz, New Delhi vs. ACIT Central Circle-19, New Delhi

ITA 1728/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…ction 132 or requisitioned is made under section 132A. 6.1 Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon'ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

Impress Estates Pvt Ltd., New Delhi vs. ACIT Central Circle-19, New Delhi

ITA 1102/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…ction 132 or requisitioned is made under section 132A. 6.1 Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon'ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

Narendra Kachrulal Abad, Jalna vs. Income-Tax Officer, Ward - 1, Jalna

In the result, appeal of the assessee partly allowed

ITA 866/PUN/2019[2009-10]Status: DisposedITAT Pune06 Oct 2025AY 2009-10

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.866/Pun/2019 निर्धारण वषा / Assessment Year: 2009-10 Shri Narendra Kachrulal Abad, V The Income Tax Officer, Abad House, Nal Galli, S Ward-1, Jalna. Kadrabad, Jalna – 431203. Maharashtra. Pan: Acspa9531C Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan – Ar Revenue By Shri Arvind Renge –Addl.Cit(Dr) Date Of Hearing 28/07/2025 Date Of Pronouncement 06/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)-1, Aurangabadpassed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2009-10 Dated 30.03.2019, Emanating From Order U/S.143(3) R.W.S 147Of The Income Tax Act, 1961, Dated 03.11.2017. The Assessee Has Raised The Following Concise Grounds Of Appeal :

Section 143(3)Section 148Section 250

…he alleged accommodation loss of Rs.29,12,602/-. 2.2 Ld.AR for the Assessee relied on the following case laws and filed a short note on each case law : o PCIT Vs. Shodiman Investments Pvt. Ltd.(2018) 93 taxmann.com 153/167 DTR 290(Bom HC) o S.Narayana Vs. CIT 63 ITR 219 o ITO Vs. LakhmaniMerwal Das 103 ITR 437 o CIT V. Kamdhenu Steel & Alloys Ltd. (2012 248 CTR 33 (Del)(HC) o CIT v. Multiplex Trading & Industrial Co Ltd (2015) 128 DTR 217 (Del) (HC) o Pr. CIT vs. G. Pharma India Ltd. (2017) 384 ITR 147 (Del) (HC) o CIT vs. Insecticides (India) Ltd. (2013) 357 ITR 300 (Del) (HC) Meenakshi Oversea's Pvt Ltd (2017)…

Ankur Chaudhary, Noida vs. DCIT, Central Circle-1, Noida

ITA 2139/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

…er section 132 or requisitioned is made under section 132A. Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon’ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

Ankur Chaudhary, Noida vs. DCIT, Central Circle-1, Noida

ITA 2120/DEL/2023[2016-17]Status: DisposedITAT Delhi29 Sept 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

…er section 132 or requisitioned is made under section 132A. Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon’ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

DCIT, Central Circle-1, Noida vs. Braj Pal Singh, Noida

ITA 2386/DEL/2022[2015-16]Status: DisposedITAT Delhi29 Sept 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

…er section 132 or requisitioned is made under section 132A. Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon’ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

Sudesh Chaudhary, Noida vs. DCIT, Central Circle- 1, Noida

ITA 2229/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

…er section 132 or requisitioned is made under section 132A. Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon’ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

Braj Pal Singh, Noida vs. DCIT, Central Circle-1, Noida

ITA 2228/DEL/2022[016-17]Status: DisposedITAT Delhi29 Sept 2025

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 153D

…r section 132 or requisitioned is made under section 132A. Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon'ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

Sudesh Chaudhary, Noida vs. DCIT, Central Cercle-1, Noida

ITA 2227/DEL/2022[2015-16]Status: DisposedITAT Delhi29 Sept 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

…er section 132 or requisitioned is made under section 132A. Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon’ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

Sudesh Chaudhary, Noida vs. DCIT, Central Circle-1, Noida

ITA 2226/DEL/2022[2014-15]Status: DisposedITAT Delhi29 Sept 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan R
Section 153D

…er section 132 or requisitioned is made under section 132A. Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon'ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

Subhash Shah, Faridabad vs. ITO, Ward-2(4), Faridabad

In the result, the assessee’s appeal stand allowed in the aforesaid manner

ITA 1021/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singhsubhash Shah, Vs. Ito, Ward 2(4), Prop. M/S Fancy Cloth House, Faridabad, Haryana Mfc 5842, Sanjay Colony, Sector-23, Faridabad Haryana (Pan: Aynps4924N) (Appellant) (Respondent) Appellant By : Sh. Akul Agarwal, Fca Respondent By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 22.09.2025 Date Of Pronouncement 24.09.2025 Order Per Mahavir Singh: This Appeal Has Been Filed By The Assessee Against The Order Dated 31.12.2018 Passed By The Ld. Cit(A), Faridabad Relating To Assessment Years 2010-11. 2. The First Issue In This Appeal Of The Assessee Is As Regards To The Action Of The Assessing Officer In Assuming Jurisdiction U/S. 147 R.W.S. 148 Of The Act As The Same Is Without Forming Reasonable Belief While

For Appellant: Sh. Akul Agarwal, FCAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 143(2)Section 147Section 148

…believe” are stronger than the word “satisfied” and the belief entertained must not be arbitrary or irrational and it must reasonable and be based on reasons which are relevant and material. Further, Hon’ble Supreme Court in the case of S. Narayanappa vs. CIT 63 ITR 219 that belief must be held in good faith and it cannot be merely a pretence. It is open to the court to examine whether the reasons for the belief have a rational connection or relevant bearing to the formation of the belief and to this extent action of AO in starting the proceeding u/s. 147 is open to challenge in a court. It is open to the court t…

M/S. Taneja Developers & Infrastructure (Panipat) Ltd., New Delhi vs. DCIT, New Delhi

ITA 2409/DEL/2015[2009-10]Status: DisposedITAT Delhi17 Sept 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Respondent: Shri Salil Agarwal, Sr. Advocate &
Section 143(3)Section 153D

…r section 132 or requisitioned is made under section 132A. Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon'ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

DCIT, New Delhi vs. M/S. Tdi Infrastructure Ltd., New Delhi

ITA 3953/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Sept 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Respondent: Shri Salil Agarwal, Sr. Advocate &
Section 143(3)Section 153D

…er section 132 or requisitioned is made under section 132A. Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon'ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

M/S. Tdi Infrastructure Ltd., New Delhi vs. DCIT, New Delhi

ITA 3935/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Sept 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Respondent: Shri Salil Agarwal, Sr. Advocate &
Section 143(3)Section 153D

…er section 132 or requisitioned is made under section 132A. Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon'ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

M/S. Taneja Developers & Infra Ltd., New Delhi vs. DCIT, New Delhi

ITA 5579/DEL/2012[2009-10]Status: DisposedITAT Delhi17 Sept 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Agarwal, Sr. Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 143(3)Section 153D

…r section 132 or requisitioned is made under section 132A. Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon'ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

ACIT, New Delhi vs. Taneja Developers & Infrastructure Ltd., New Delhi

ITA 5560/DEL/2012[2009-10]Status: DisposedITAT Delhi17 Sept 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Respondent: Shri Salil Agarwal, Sr. Advocate &
Section 143(3)Section 153D

…er section 132 or requisitioned is made under section 132A. Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon'ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…

ACIT, New Delhi vs. Sh Mahagun India Pvt. Ltd., Delhi

ITA 3663/DEL/2012[2007-08]Status: DisposedITAT Delhi29 Aug 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

Section 153Section 153ASection 153D

…er section 132 or requisitioned is made under section 132A. Section 153D of the Act is for administrative purposes and does not require that an opportunity of hearing is required to be given to the assessee. The Hon'ble Supreme Court in S. Narayanappa vs. CIT 63 ITR 219 (SC) as to whether such approval is merely an administrative act or whether such approval can be brought under judicial scrutiny. The apex court held that the stage of obtaining approval from higher authority was administrative in character and not a quasi-judicial act. What is to be seen is whether the Approving Authority is competent to grant ap…