Principal Commissioner of Income-tax v. Subodh Agarwal

149 Taxmann.com 373High Court2023#481 most cited

What is Principal Commissioner of Income-tax v. Subodh Agarwal authority for?

Approval of draft assessment orders under Section 153D must be granted with due application of mind, not mechanically. Approving multiple cases, such as 38 in a single day, without proper scrutiny amounts to mechanical approval, rendering the assessment invalid.

194

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Subodh Agarwal · 149 Taxmann.com 373 · Section 153D · Section 153A · mechanical approval · draft assessment order · application of mind · invalid assessment · single day approval · search assessment procedure

Sections most often in play

Section 153DSection 153ASection 143(3)Section 132Section 148Section 147Section 115BBESection 144

Issues it is cited on

section 115bbe(b)section 114(e)section 2(28c)section 274(2)section 117section 37bsection 144basection 243time barred assessmentsection 158bgsection 153a(1)(a)section 271aab(1a)

Judgments citing Principal Commissioner of Income-tax v. Subodh Agarwal

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 275/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 248/HYD/2026[2022-23]Status: DisposedITAT Hyderabad27 Mar 2026AY 2022-23
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 233/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

RAGHUNATH REDDY GANGARAM,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2),, HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 232/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

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

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1896/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

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

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1886/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

MADHAVA REDDY BADDEVOLU,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1552/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 2445/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 200/DEL/2023[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

ACIT, CENTRAL CIRCLE-II, LUCKNOW, 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)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

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)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

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)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

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

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

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

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

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

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, 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

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

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

…hority, therefore it had held that the conclusion drawn by the Tribunal, that it was a mechanical exercise of power, was justified. The ld. ARs placed further reliance on the decision of the Hon’ble Allahabad Court in the case of PCIT & Ors vs. Subodh Agarwal 450 ITR 526 (2023) (All),wherein the Hon’ble Allahabad High Court had held that it was humanly impossible for the Approving Authority to peruse and apply his mind to appraise the material in one day in respect of 38 assessees, therefore, the conclusion of the Tribunal that the authority under section 153D had been exercised mechanically and that it vitiated…

Showing 1–20 of 194 · Page 1 of 10

...
Principal Commissioner of Income-tax v. Subodh Agarwal (149 Taxmann.com 373) — Cited in 194 Judgments | BharatTax