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.

How many judgments cite PCIT v. Sapna Gupta?

591 judgments on BharatTax cite PCIT v. Sapna Gupta (147 Taxmann.com 288), spanning 2023 to 2026.

Which sections of the Income Tax Act does PCIT v. Sapna Gupta come up under?

It is most often cited in judgments turning on Section 153D, Section 153A, Section 143(3), Section 132, Section 153C, Section 119.

PCIT v. Sapna Gupta (147 Taxmann.com 288)

Yadav Singh, Noida vs. DCIT, Central Circle, Noida

ITA 3102/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.878 & 879/Del/2018 Assessment Years: 2014-15 & 2015-16 Vs. DCIT, Smt. Kusum Lata, C/o-RRA Taxindia, D-28, Central Circle, South Extension, Part-I, Noida New Delhi PAN:AAQPL2829Q (Appellant) (Respondent) With Assessment Year: 2015-16 Vs. DCIT, M/s. Kusum Garments P. Ltd., Central Circle, C/o-RRA Taxindia, D-28, Noida South Extension, Part-I, New Delhi PAN: AABCK8045P (Appellant) (Respondent) With ITA Nos.3097 to 3103/Del/2018 Assessment Years: 2009-10…

Yadav Singh, Noida vs. DCIT, Central Circle, Noida

ITA 3101/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.878 & 879/Del/2018 Assessment Years: 2014-15 & 2015-16 Vs. DCIT, Smt. Kusum Lata, C/o-RRA Taxindia, D-28, Central Circle, South Extension, Part-I, Noida New Delhi PAN:AAQPL2829Q (Appellant) (Respondent) With Assessment Year: 2015-16 Vs. DCIT, M/s. Kusum Garments P. Ltd., Central Circle, C/o-RRA Taxindia, D-28, Noida South Extension, Part-I, New Delhi PAN: AABCK8045P (Appellant) (Respondent) With ITA Nos.3097 to 3103/Del/2018 Assessment Years: 2009-10…

Yadav Singh, Noida vs. DCIT, Central Circle, Noida

ITA 3099/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.878 & 879/Del/2018 Assessment Years: 2014-15 & 2015-16 Vs. DCIT, Smt. Kusum Lata, C/o-RRA Taxindia, D-28, Central Circle, South Extension, Part-I, Noida New Delhi PAN:AAQPL2829Q (Appellant) (Respondent) With Assessment Year: 2015-16 Vs. DCIT, M/s. Kusum Garments P. Ltd., Central Circle, C/o-RRA Taxindia, D-28, Noida South Extension, Part-I, New Delhi PAN: AABCK8045P (Appellant) (Respondent) With ITA Nos.3097 to 3103/Del/2018 Assessment Years: 2009-10…

Kaajal Aijaz Ilmi, New Delhi vs. ACIT, Central Circle-20, New Delhi

In the result, appeal of the assessee is allowed

ITA 2229/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.2228 & 2229/Del/2018 & 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 & 2014-15 & 2015-16] Kaajal Aijaz Ilmi, Vs Acit, C/O-Rra Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. Pan-Aabpi4222R Appellant Respondent Appellant By Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 30.07.2025

Section 1Section 132Section 132(1)Section 143(2)Section 153ASection 153DSection 250Section 271(1)(c)Section 56(1)(vii)

…ITA Nos.2228 & 2229/Del/2018, 7004 & 7005/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2228 & 2229/Del/2018 and 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 and 2014-15 & 2015-16] Kaajal Aijaz Ilmi, vs ACIT, C/o-RRA Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. PAN-AABPI4222R APPELLANT RESPONDENT Appellant by Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Ms. Monika Singh, CIT DR Date of He…

Kaajal Aijaz Ilmi, New Delhi vs. ACIT, Central Circle-20, New Delhi

In the result, appeal of the assessee is allowed

ITA 2228/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.2228 & 2229/Del/2018 & 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 & 2014-15 & 2015-16] Kaajal Aijaz Ilmi, Vs Acit, C/O-Rra Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. Pan-Aabpi4222R Appellant Respondent Appellant By Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 30.07.2025

Section 1Section 132Section 132(1)Section 143(2)Section 153ASection 153DSection 250Section 271(1)(c)Section 56(1)(vii)

…ITA Nos.2228 & 2229/Del/2018, 7004 & 7005/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2228 & 2229/Del/2018 and 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 and 2014-15 & 2015-16] Kaajal Aijaz Ilmi, vs ACIT, C/o-RRA Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. PAN-AABPI4222R APPELLANT RESPONDENT Appellant by Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Ms. Monika Singh, CIT DR Date of He…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

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

ITA 260/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR

Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

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

ITA 259/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR

Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

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

ITA 257/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR

Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…