PCIT v. Sapna Gupta

147 Taxmann.com 288High Court2023#101 most cited

What is PCIT v. Sapna Gupta authority for?

Approval under Section 153D for search assessments is not a mere formality; it requires the approving authority to apply its mind judiciously to the subject matter and ensure satisfaction of legal and procedural requirements for each assessment year.

591

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Sapna Gupta · Section 153D · approval requirement · application of mind · judicious manner · approving authority · search assessment · post-search assessment · validity of assessment · assessment year approval · procedural requirements

Also reported as

2022 SCC OnLine ALL 1294

Issues it is cited on

Judgments citing PCIT v. Sapna Gupta

Melody Enterprises Private Limited, Delhi vs. ACIT Central Circle-13, Delhi

In the result, the appeal of the Assessee in ITA No

ITA 1349/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Sept 2025AY 2016-17

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Melody Enterprises Private Vs Acit Limited Central Circle-13 E-2, Kh No. 547, 548, 549, 550, Ara Centre, 551,552, Village Alipur, Jhandewalan Extension, Landmark Near Karan Garden, New Delhi North West Delhi Pan: Aajcm3652Q Appellant Respondent Assessee By None Revenue By Sh. Dheeraj Kumar Jain, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 12/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-28, (‘Ld. Cit(A)’ For Short), New Delhi Dated 28/10/2022 For The Assessment Year 2016-17. 2. None Appeared For The Assessee. Considering The Issue Involved In The Present Appeal, We Deem It Fit To Decide The Appeal On Hearing The Ld. Department'S Representative & Perusing The Material Available On Record. Melody Enterprises Pvt. Ltd. Vs. Acit

Section 132Section 143(3)Section 153D

…1 ITA No. 1349/Del/2023 Melody Enterprises Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Melody Enterprises Private Vs ACIT Limited Central Circle-13 E-2, KH No. 547, 548, 549, 550, ARA Centre, 551,552, Village Alipur, Jhandewalan Extension, Landmark Near Karan Garden, New Delhi North West Delhi PAN: AAJCM3652Q Appellant Respondent Assessee by None Revenue by Sh. Dheeraj Kumar Jain, Sr. DR Date of Hearing 02/09/2025 Date of Pronouncement 12/09/2025 ORDER PER YOGESH KUMAR, U.S. J…