What is PCIT v. Anuj Bansal authority for?

Approval under Section 153D for assessments in search cases must reflect independent application of mind by the approving authority, and a mechanical or omnibus approval for multiple assessees or assessment years without discernible reasons is not sustainable.

How many judgments cite PCIT v. Anuj Bansal?

147 judgments on BharatTax cite PCIT v. Anuj Bansal (466 ITR 254), spanning 2024 to 2026.

Which sections of the Income Tax Act does PCIT v. Anuj Bansal come up under?

It is most often cited in judgments turning on Section 153D, Section 153A, Section 143(3), Section 132, Section 153C, Section 115BBE.

PCIT v. Anuj Bansal (466 ITR 254)

Sanjay Singhal, Delhi vs. DCIT, Central Circle-8, Delhi

In the result, the appeal being ITA No

ITA 5419/DEL/2025[2013-14]Status: DisposedITAT Delhi21 Jan 2026AY 2013-14

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Amit Goel, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 142(1)Section 153ASection 153BSection 153D

…in granting approval under section 153D. It is not an exercise dealing with an immaterial matter which could be corrected by taking recourse to section 292B of the Act.” 14. We noticed that the aforesaid decision was upheld by Hon’ble Apex Court reported in 466 ITR 254 (SC). 15. We further find that Hon’ble jurisdictional High Court in the case of PCIT vs. Shiv Kumar Nayyar (supra) has decided the similar legal issue in favour of the assessee and against the Revenue. The relevant findings of the Hon’ble Delhi High Court are reproduced as under:- “15. A similar view was taken by this Court in the case of Anuj B…

Sanjay Singhal, Delhi vs. DCIT, Central Circle- 8, Delhi

In the result, the appeal being ITA No

ITA 5418/DEL/2025[2012-13]Status: DisposedITAT Delhi21 Jan 2026AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Amit Goel, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 142(1)Section 153ASection 153BSection 153D

…in granting approval under section 153D. It is not an exercise dealing with an immaterial matter which could be corrected by taking recourse to section 292B of the Act.” 14. We noticed that the aforesaid decision was upheld by Hon’ble Apex Court reported in 466 ITR 254 (SC). 15. We further find that Hon’ble jurisdictional High Court in the case of PCIT vs. Shiv Kumar Nayyar (supra) has decided the similar legal issue in favour of the assessee and against the Revenue. The relevant findings of the Hon’ble Delhi High Court are reproduced as under:- “15. A similar view was taken by this Court in the case of Anuj B…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Honey Arora, Delhi

ITA 998/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

Section 153ASection 153D

…years 2010-11 to 2019-20 in the 2 | P a g e ITA Nos.889, 998, 1012, 1014 & 1015/Del/2025 C.O. Nos.259 to 263/Del/2025 assessee’s case. Various recent landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval under section 153D has to be accorded separately for each and every assessment year even if it involves a single assessee. We thus accept the assessee’s instant first and fo…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Honey Arora, Delhi

ITA 889/DEL/2025[2010-11]Status: DisposedITAT Delhi09 Jan 2026AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

Section 153ASection 153D

…years 2010-11 to 2019-20 in the 2 | P a g e ITA Nos.889, 998, 1012, 1014 & 1015/Del/2025 C.O. Nos.259 to 263/Del/2025 assessee’s case. Various recent landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval under section 153D has to be accorded separately for each and every assessment year even if it involves a single assessee. We thus accept the assessee’s instant first and fo…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Honey Arora, Delhi

ITA 1015/DEL/2025[2019-20]Status: DisposedITAT Delhi09 Jan 2026AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

Section 153ASection 153D

…years 2010-11 to 2019-20 in the 2 | P a g e ITA Nos.889, 998, 1012, 1014 & 1015/Del/2025 C.O. Nos.259 to 263/Del/2025 assessee’s case. Various recent landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval under section 153D has to be accorded separately for each and every assessment year even if it involves a single assessee. We thus accept the assessee’s instant first and fo…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Honey Arora, Delhi

ITA 1014/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

Section 153ASection 153D

…years 2010-11 to 2019-20 in the 2 | P a g e ITA Nos.889, 998, 1012, 1014 & 1015/Del/2025 C.O. Nos.259 to 263/Del/2025 assessee’s case. Various recent landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval under section 153D has to be accorded separately for each and every assessment year even if it involves a single assessee. We thus accept the assessee’s instant first and fo…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Honey Arora, Delhi

ITA 1012/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

Section 153ASection 153D

…years 2010-11 to 2019-20 in the 2 | P a g e ITA Nos.889, 998, 1012, 1014 & 1015/Del/2025 C.O. Nos.259 to 263/Del/2025 assessee’s case. Various recent landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval under section 153D has to be accorded separately for each and every assessment year even if it involves a single assessee. We thus accept the assessee’s instant first and fo…