PCIT v. Anuj Bansal

466 ITR 254Supreme Court of India2024#681 most cited

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.

147

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Anuj Bansal · 466 ITR 254 · Section 153D · Section 153A · mechanical approval · omnibus approval · approval without application of mind · validity of 153D approval · search assessment approval · independent approval · reasoned approval

Sections most often in play

Section 153DSection 153ASection 143(3)Section 132Section 153CSection 115BBESection 144Section 142(1)

Issues it is cited on

section 281bsection 43(3)section 136section 158bdincome tax settlement commissionsection 193section 196section 269stsection 158bgsection 114(e)section 79section 37b

Judgments citing PCIT v. Anuj Bansal

Deepak Kantilal Jain, Pune vs. ACIT, Central Circle 2(1), Pune

The appeal stands dismissed

ITA 1267/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…thout application of mind would be invalid in eyes of law. 30. He submitted that when the Revenue challenged the above decision of the Hon'ble Delhi High Court, the Hon'ble Supreme Court dismissed the SLP filed by the Revenue which has been reported in (2024) 466 ITR 254 (SC). 31. Referring to the decision of the Hon'ble Orissa High Court in the case of ACIT v. Serajuddin & Co. (2023) 454 ITR 312 (Ori), he submitted that the Hon'ble High Court in the said decision has held that where assessment orders passed in case of assessee were totally silent about Assessing Officer having written to Additional Commissioner…

Deepak Kantilal Jain, Pune vs. ACIT, Central Circle 2(1), Pune

The appeal stands dismissed

ITA 1265/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…thout application of mind would be invalid in eyes of law. 30. He submitted that when the Revenue challenged the above decision of the Hon'ble Delhi High Court, the Hon'ble Supreme Court dismissed the SLP filed by the Revenue which has been reported in (2024) 466 ITR 254 (SC). 31. Referring to the decision of the Hon'ble Orissa High Court in the case of ACIT v. Serajuddin & Co. (2023) 454 ITR 312 (Ori), he submitted that the Hon'ble High Court in the said decision has held that where assessment orders passed in case of assessee were totally silent about Assessing Officer having written to Additional Commissioner…

Ramanlal Bhikulal Shah, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1264/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…hout application of mind would be invalid in eyes of law. 30. He submitted that when the Revenue challenged the above decision of the Hon’ble Delhi High Court, the Hon'ble Supreme Court dismissed the SLP filed by the Revenue which has been reported in (2024) 466 ITR 254 (SC). 31. Referring to the decision of the Hon’ble Orissa High Court in the case of ACIT v. Serajuddin & Co. (2023) 454 ITR 312 (Ori), he submitted that the Hon’ble High Court in the said decision has held that where assessment orders passed in case of assessee were totally silent about Assessing Officer having written to Additional Commissioner…

Chitra Narendra Parmar, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1262/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…hout application of mind would be invalid in eyes of law. 30. He submitted that when the Revenue challenged the above decision of the Hon’ble Delhi High Court, the Hon'ble Supreme Court dismissed the SLP filed by the Revenue which has been reported in (2024) 466 ITR 254 (SC). 31. Referring to the decision of the Hon’ble Orissa High Court in the case of ACIT v. Serajuddin & Co. (2023) 454 ITR 312 (Ori), he submitted that the Hon’ble High Court in the said decision has held that where assessment orders passed in case of assessee were totally silent about Assessing Officer having written to Additional Commissioner…

Tara Health Foods Limited, Malerkotla vs. DCIT, Ludhiana

In the result, ITA No.1036/CHD/2013 is partly allowed, whereas ITA No

ITA 754/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh18 Jun 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1036/Chd/2013 & Ita 754/Chd/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/S Tara Health Foods Ltd., Vs The Dcit, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./Pan No: Aacct3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca & Ms.Deepali Aggarwal,Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 18.06.2025 Hybrid Hearing O R D E R

For Appellant: Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153ASection 271ASection 271D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1036/CHD/2013 & ITA 754/CHD/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/s Tara Health Foods Ltd., Vs The DCIT, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./PAN NO: AACCT3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CA Revenue by : Smt. Kusum Bansal, CIT DR Date of Hearing : 09.04.2025 Date o…

Tara Health Foods Ltd., Malerkotla vs. DCIT, Ludhiana

In the result, ITA No.1036/CHD/2013 is partly allowed, whereas ITA No

ITA 1036/CHANDI/2013[2010-11]Status: DisposedITAT Chandigarh18 Jun 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1036/Chd/2013 & Ita 754/Chd/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/S Tara Health Foods Ltd., Vs The Dcit, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./Pan No: Aacct3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca & Ms.Deepali Aggarwal,Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 18.06.2025 Hybrid Hearing O R D E R

For Appellant: Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153ASection 271ASection 271D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1036/CHD/2013 & ITA 754/CHD/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/s Tara Health Foods Ltd., Vs The DCIT, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./PAN NO: AACCT3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CA Revenue by : Smt. Kusum Bansal, CIT DR Date of Hearing : 09.04.2025 Date o…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3005/DEL/2024[2017-18]Status: DisposedITAT Delhi20 May 2025AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Date of Hearing
Section 132(4)Section 153ASection 50Section 68

…l has been held to be mechanical and perfunctory in nature resulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AN…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3004/DEL/2024[2016-17]Status: DisposedITAT Delhi20 May 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…has been held to be mechanical and perfunctory in nature resulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AN…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3003/DEL/2024[2015-16]Status: DisposedITAT Delhi20 May 2025AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Ms. Ragini Handa, Adv
Section 132(4)Section 153ASection 50Section 68

…l has been held to be mechanical and perfunctory in nature resulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AN…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3002/DEL/2024[2014-15]Status: DisposedITAT Delhi20 May 2025AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Ms. Ragini Handa, Adv
Section 132(4)Section 153ASection 50Section 68

…l has been held to be mechanical and perfunctory in nature resulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AN…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3001/DEL/2024[2013-14]Status: DisposedITAT Delhi20 May 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special
Section 132(4)Section 153ASection 50Section 68

…l has been held to be mechanical and perfunctory in nature resulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AN…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3000/DEL/2024[2012-13]Status: DisposedITAT Delhi20 May 2025AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special
Section 132(4)Section 153ASection 50Section 68

…l has been held to be mechanical and perfunctory in nature resulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AN…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle -15, Delhi

ITA 2999/DEL/2024[2011-12]Status: DisposedITAT Delhi20 May 2025AY 2011-12

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…has been held to be mechanical and perfunctory in nature resulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AN…

Deputy Commissioner of Income Tax, Circle 22(2), Delhi vs. Lk India Pvt Ltd(Now Schneider Electric India Pvt Ltd, Gurugram

In the result, all the appeals of the assessee are allowed and all 7

ITA 2600/DEL/2023[2007-08]Status: DisposedITAT Delhi01 May 2025AY 2007-08

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Sabharwal, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 153ASection 153DSection 281B

…ences and the approval not exhibiting the reasons for granting the approval independently on the draft assessment order cannot be sustained. Reliance in this regard is placed on the decision of the Hon‟ble Delhi High Court in the case of PCIT vs. Anuj Bansal, 466 ITR 254 (Del). Further we find that Hon'ble jurisdictional High Court in the case of PCIT vs. Shiv Kumar Nayyar in ITA No. 285/2024 (Del), dated 15.05.2024, 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 b…

Sudhir Singh Yadav, Gurgaon vs. DCIT, Circle 3(1), Gurgaon

ITA 3001/DEL/2023[2013-14]Status: DisposedITAT Delhi07 Apr 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…has been held to be mechanical and perfunctory in nature resulting in invalidation of assessment orders. In support, Ld. AR referred to the following judgments:- a) PCIT vs. Anuj Bansal reported in 165 taxmann.com 2 (Del HC) – SLP of Department dismissed in 466 ITR 254 (SC). b) ACIT vs. Serajuddin & Co. reported in 454 ITR 312 (Orissa) - SLP of Department dismissed in 163 taxmann.com 118 (SC). c) PCIT vs. Shiv Kumar Nayyar reported in 163 taxmann.com 9 (Delhi HC) d) PCIT v. SubodhAgarwal reported in 149 taxmann.com 373 (Allahabad) e) PCIT vs. Sapna Gupta reported in 147 taxmann.com 288 (Allahabad) f) Pr. CIT AN…

Raj Kumar Narang, Noida vs. ITO, Ward- 4(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 4914/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Apr 2025AY 2015-16

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2019-20 Jaipal Jain Vs Deputy Commissioner Of H. No. 1248 Sector 11-12 Income Tax, Central Circle Huda Haryana Karnal Pan No. Abipj3891M (Appellant) Respondent

Section 143(3)Section 153ASection 153DSection 49(4)Section 56(2)(vii)

…DCIT [ITA No.4061/Mum/2012] (Bom.High Court) (iii) M3M India Holdings vs DCIT [2019] 71 ITR (Trib.) 451 (Del.) (iv) Vrushali Sanjay Shinde vs DCIT [2023] 154 taxmann.com 324 (Mum.-Trib.) (v)Sanjay Duggal vs ACIT [ITA No.1813/Del/2019] (vi) PCIT vs Anuj Bansal 466 ITR 254 & 251 (vii) PCIT vs Shiv Kumar Nayyar 467 ITR 186 (viii) PCIT vs Subhash Dabas (ITA No.243/2023) order dated 17.05.2024 Page 3 Jaipal jain vs. DCIT Central circle (ix) Daze Construction Pvt.Ltd. vs ACIT (ITA Nos.594 to 598/Del/2023) order dated 30.09.2024 (x) . Veena Singh vs ACIT (ITA No.294/Del/2022 for AY 2016-17) order dated 24.04.2024 (xi)…

Kishan Kumar Bajaj, Delhi vs. DCIT, Central Circle-32, New Delhi

In the result, all the appeals of the assessee are allowed and all 7

ITA 2602/DEL/2022[2015-16]Status: DisposedITAT Delhi28 Mar 2025AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Sabharwal, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 153ASection 153DSection 281B

…ences and the approval not exhibiting the reasons for granting the approval independently on the draft assessment order cannot be sustained. Reliance in this regard is placed on the decision of the Hon‟ble Delhi High Court in the case of PCIT vs. Anuj Bansal, 466 ITR 254 (Del). Further we find that Hon'ble jurisdictional High Court in the case of PCIT vs. Shiv Kumar Nayyar in ITA No. 285/2024 (Del), dated 15.05.2024, 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 b…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 672/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Mar 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…hich could be corrected by taking recourse to Section 292B of the Act. 16.We are not inclined to interdict the order of the Tribunal.” The Dept. assailed this judgment of Hon’ble Delhi High Court before the Hon’ble Supreme Court in PCIT vs. Anuj Bansal [2024] 466 ITR 254 (SC), wherein the Division Bench of Hon’ble Supreme Court after considering the facts of these cases dismissed the said SLP. 10.7 A plain reading of the aforesaid provision evinces an uncontrived position of law that the approval under Section 153D of the Act has to be granted for "each assessment year" referred to in clause (b) of sub-section(1)…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 671/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…hich could be corrected by taking recourse to Section 292B of the Act. 16.We are not inclined to interdict the order of the Tribunal.” The Dept. assailed this judgment of Hon’ble Delhi High Court before the Hon’ble Supreme Court in PCIT vs. Anuj Bansal [2024] 466 ITR 254 (SC), wherein the Division Bench of Hon’ble Supreme Court after considering the facts of these cases dismissed the said SLP. 10.7 A plain reading of the aforesaid provision evinces an uncontrived position of law that the approval under Section 153D of the Act has to be granted for "each assessment year" referred to in clause (b) of sub-section(1)…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 670/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Mar 2025AY 2016-17
For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…hich could be corrected by taking recourse to Section 292B of the Act. 16.We are not inclined to interdict the order of the Tribunal.” The Dept. assailed this judgment of Hon'ble Delhi High Court before the Hon'ble Supreme Court in PCIT vs. Anuj Bansal [2024] 466 ITR 254 (SC), wherein the Division Bench of Hon'ble Supreme Court after considering the facts of these cases dismissed the said SLP. 10.7 A plain reading of the aforesaid provision evinces an uncontrived position of law that the approval under Section 153D of the Act has to be granted for "each assessment year" referred to in clause (b) of sub-section(1…