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)

Pr. Commissioner of Income Tax -15 vs. Shiv Kumar Nayyar

The appeal stands dismissed

ITA - 285 / 2024HC Delhi15 May 2024

Bench: Us For Adjudication Pertains To Whether, Under The Facts Of The Present Case, The Specified Authority Has Granted Approval In Accordance With The Mandate Of Section 153D Of The Income Tax Act, 1961 [“Act”]? 2. The Instant Appeal, At The Instance Of The Revenue, Impugns The Order Of The Income Tax Appellate Tribunal [“Itat”] Dated 26.07.2023, Whereby, The Assessment Order Has Been Held To Be Illegal For Lack Of Appropriate Approval Under Section 153D Of The Act. 3. As Per Record, The Appeal Pertains To Assessment Year [“Ay”] 2015-16. The Dispute Essentially Emanates From A Search & Seizure Operation Which Was Conducted On 18.11.2016 Under Section 132 Of This Is A Digitally Signed Order. The Authenticity Of The Order Can Be Re-Verified From Delhi High Court Order Portal By Scanning The Qr Code Shown Above. The Order Is Downloaded From The Dhc Server On 27/03/2026 At 12:44:08

Section 127Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 153ASection 153D

…$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 285/2024 & CM APPL 28994/2024 PR. COMMISSIONER OF INCOME TAX -15..... Appellant Through: Mr. Ruchir Bhatia, Sr. SC alongwith Mr. Anant Mann, Jr. SC. versus SHIV KUMAR NAYYAR ..... Respondent Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor and Mr. Vibhu Jain, Advocates CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 15.05.2024 PER: PU…

Hitesh Golchha, Raipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Raipur

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 104/RPR/2022[2017-18]Status: DisposedITAT Raipur02 Nov 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R

Section 153ASection 263Section 43C

…o apply independent mind to appraise the material before the Approving Authority. The conclusion drawn by the Tribunal that it was a mechanical the material on record. D. Pr. CIT v. Sapna Gupta in I.T. Appeal No.88 of 2022 (Date of Judgment: 12.12.2022) 2023 147 Taxmann.com 288 (Allahabad HC), wherein the similar findings were offered by the Hon'ble High Court of Allahabad as in the case of Subodh Agrawal (supra) and held as under. The conclusion drawn by the Tribunal that it was a mechanical exercise of power, therefore, cannot be said to be perverse or contrary to the material on record, As the facts are admit…

Hitesh Golchha, Raipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Raipur

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 103/RPR/2022[2016-17]Status: DisposedITAT Raipur02 Nov 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R

Section 153ASection 263Section 43C

…o apply independent mind to appraise the material before the Approving Authority. The conclusion drawn by the Tribunal that it was a mechanical the material on record. D. Pr. CIT v. Sapna Gupta in I.T. Appeal No.88 of 2022 (Date of Judgment: 12.12.2022) 2023 147 Taxmann.com 288 (Allahabad HC), wherein the similar findings were offered by the Hon'ble High Court of Allahabad as in the case of Subodh Agrawal (supra) and held as under. The conclusion drawn by the Tribunal that it was a mechanical exercise of power, therefore, cannot be said to be perverse or contrary to the material on record, As the facts are admit…

Hitesh Golchha, Raipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Raipur

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 102/RPR/2022[2015-16]Status: DisposedITAT Raipur02 Nov 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R

Section 153ASection 263Section 43C

…o apply independent mind to appraise the material before the Approving Authority. The conclusion drawn by the Tribunal that it was a mechanical the material on record. D. Pr. CIT v. Sapna Gupta in I.T. Appeal No.88 of 2022 (Date of Judgment: 12.12.2022) 2023 147 Taxmann.com 288 (Allahabad HC), wherein the similar findings were offered by the Hon'ble High Court of Allahabad as in the case of Subodh Agrawal (supra) and held as under. The conclusion drawn by the Tribunal that it was a mechanical exercise of power, therefore, cannot be said to be perverse or contrary to the material on record, As the facts are admit…

Hitesh Golchha, Raipur vs. Assistant Commissioner of Income Tax, Circle-1, Raipur

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 101/RPR/2022[2014-15]Status: DisposedITAT Raipur02 Nov 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R

Section 153ASection 263Section 43C

…o apply independent mind to appraise the material before the Approving Authority. The conclusion drawn by the Tribunal that it was a mechanical the material on record. D. Pr. CIT v. Sapna Gupta in I.T. Appeal No.88 of 2022 (Date of Judgment: 12.12.2022) 2023 147 Taxmann.com 288 (Allahabad HC), wherein the similar findings were offered by the Hon'ble High Court of Allahabad as in the case of Subodh Agrawal (supra) and held as under. The conclusion drawn by the Tribunal that it was a mechanical exercise of power, therefore, cannot be said to be perverse or contrary to the material on record, As the facts are admit…

Bvg India Limited, Pune vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, the appeal of the assessee is allowed

ITA 516/PUN/2023[2020-21]Status: DisposedITAT Pune19 Oct 2023AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Shri Vijay Mehta & Sneha M. PadhiarFor Respondent: S/Shri Ajay Kumar Kesari & Abdhesh Kumar

Section 132Section 142(1)Section 144Section 153ASection 153D

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER IT(SS)A No.11 to 16 /PUN/2023 धििधारण वर्ा / Assessment Years : 2014-15 to 2019-20 BVG India Limited, Midas Tower, 4th Floor, Rajiv Gandhi Infotech Park, Hinjewadi, Pune – 411057 PAN : AACCB0943N .......अपीलार्थी / Appellant बनाम / V/s. Dy. Commissioner of Income Tax, Central Circle – 1(2), Pune ……प्रत्यर्थी / Respondent IT(SS)A No.10/PUN/2023 धििधारण वर्ा / Assessment Year : 2019-20 Asstt. Commissioner of Income Tax…