PCIT v. Shiv Kumar Nayyar

163 Taxmann.com 9High Court2024#100 most cited

What is PCIT v. Shiv Kumar Nayyar authority for?

Approval under Section 153D for search assessments is invalid if granted mechanically, hastily, or without due application of mind, such as on the same day as the proposal or in a bunched manner. Such an invalid approval renders the consequential assessment order under Section 153A void ab initio.

597

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Shiv Kumar Nayyar · Section 153D approval · Section 153A assessment · validity of prior approval · mechanical approval · same-day approval · bunched approval · application of mind · search assessment void ab initio · 467 ITR 186

Also reported as

467 ITR 186299 Taxmann 385

Sections most often in play

Section 153DSection 153ASection 143(3)Section 132Section 153CSection 119Section 148Section 147
Read the full judgment

Issues it is cited on

section 43(3)section 158bgsection 37bsection 114(e)section 136section 193section 144basection 196section 153dsection 158bsection 142(2a)sanction under section 151

Judgments citing PCIT v. Shiv Kumar Nayyar

ACIT, Central Circle- 18, New Delhi vs. Sant Lal Aggarwal, New Delhi

The appeals of the Revenue are dismissed

ITA 6196/DEL/2017[2009-10]Status: DisposedITAT Delhi31 Jul 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITAs No.6196 & 6197/Del/2017 Assessment Years: 2009-10 & 2010-11 ACIT, Vs Sant Lal Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi. Pitampura, New Delhi – 110 034. PAN: AEWPA7133C ITAs No.6199 & 6200/Del/2017 Assessment Years: 2010-11 & 2011-12 ACIT, Vs. Saurav Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi Pitampura, New Delhi – 110 034. PAN: AHLPA7628J (Appellant) (Respondent) Assessee by : Shri Salil Agarwal, Sr. Advocat…

Beena, Meerut vs. DCIT, CC, Gzbd

In the result, the appeal of the assessee is allowed

ITA 22/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jul 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Beena Devi, Vs. Dcit, House No. 4, Krishna Central Circle, Garden, Ganga Nagar, Ghaziabad Meerut 250001 (Appellant) (Respondent) Pan: Bitpb4687C

For Appellant: Ms. Ragini Handa, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Beena Devi, Vs. DCIT, House No. 4, Krishna Central Circle, Garden, Ganga Nagar, Ghaziabad Meerut 250001 (Appellant) (Respondent) PAN: BITPB4687C Assessee by : Ms. Ragini Handa, Adv Revenue by: Shri Jitender Singh, CIT DR Date of Hearing 28/07/2025 Date of pronouncement 30/07/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 22/Del/2022 for AY 2018-19, arises out of the order of the ld. Commissioner of Income Tax (Appeals), Kanpur-4 [hereinafter refer…

Smt. Anita Devi, Patna vs. ACIT, Central Circle-2, Patna

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

ITA 22/PAT/2022[2016-17]Status: DisposedITAT Patna29 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Rajat Datta, DR
Section 142(1)Section 143(2)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘PATNA’ BENCH, PATNA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.17 to 22/PAT/2022 (Assessment Years:2011-12 to 2016-17) ITO, Circle-2, Smt. Anita Devi Central Revenue Building A/78, P.C.Colony, Kankarbagh, 6th Floor, Annexey, Bir Chand Vs. Patna-800020, Bihar Patel Marg, patna-800001, (Appellant) (Respondent) PAN No. AKFPD2712B Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Rajat Datta, DR Date of hearing: 23.07.2025 Date of pronouncement: 29.07.2025 O R D E R Per Rajesh Kumar, AM: Theseare appeals preferred by the assessee against the or…

Smt. Anita Devi, Patna vs. ACIT, Central Circle-2, Patna

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

ITA 20/PAT/2022[2014-15]Status: DisposedITAT Patna29 Jul 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm**

Section 142(1)Section 143(2)Section 153CSection 153D

…# **IN THE INCOME TAX APPELLATE TRIBUNAL 'PATNA ' BENCH , PATNA** ## **BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM** **ITA Nos.17 to 22/PAT/2022 (Assessment Years:2011-12 to 2016-17)** **Smt. Anita Devi** **ITO, Circ le-2,** A/78, P.C.Colony, Kankarbagh, Patna-800020, Bihar **Vs.** Central Revenue Building 6 th Floor , Annexey, Bir Chand Patel Marg, patna-800001, **(Appellant) (Respondent)** **PAN No. AKFPD2712B** **Assessee by** : Shri Manish Tiwari , AR **Revenue by** : Shri Rajat Datta, DR > **Date of hear ing:** 23 .07.2025 **Date of pronouncement:** 29.07.2025 #### **O R D E R**…

Smt. Anita Devi, Patna vs. ACIT, Central Circle-2, Patna

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

ITA 17/PAT/2022[2011-12]Status: DisposedITAT Patna29 Jul 2025AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Rajat Datta, DR
Section 142(1)Section 143(2)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘PATNA’ BENCH, PATNA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.17 to 22/PAT/2022 (Assessment Years:2011-12 to 2016-17) ITO, Circle-2, Smt. Anita Devi Central Revenue Building A/78, P.C.Colony, Kankarbagh, 6th Floor, Annexey, Bir Chand Vs. Patna-800020, Bihar Patel Marg, patna-800001, (Appellant) (Respondent) PAN No. AKFPD2712B Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Rajat Datta, DR Date of hearing: 23.07.2025 Date of pronouncement: 29.07.2025 O R D E R Per Rajesh Kumar, AM: Theseare appeals preferred by the assessee against the or…

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…

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

In the result, both appeals of the assessee are allowed

ITA 248/CTK/2025[2012-13]Status: DisposedITAT Cuttack24 Jul 2025AY 2012-13

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.243/Ctk/2025 & आयकर अपील सं/Ita No.248/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) 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 153CSection 153D

…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.243/CTK/2025 AND आयकर अपील सं/ITA No.248/CTK/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) 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.…

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

In the result, both appeals of the assessee are allowed

ITA 243/CTK/2025[2012-13]Status: DisposedITAT Cuttack24 Jul 2025AY 2012-13

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.243/Ctk/2025 & आयकर अपील सं/Ita No.248/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) 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 153CSection 153D

…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.243/CTK/2025 AND आयकर अपील सं/ITA No.248/CTK/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) 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.…

Deputy Commissioner of Income Tax, CC-14, Delhi vs. Dream Team Hospitality, Delhi

ITA 3440/DEL/2024[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.3145 & 3146/Del/2024 Assessment Years: 2017-18 & 2018-19 Vs. ACIT, Dream Team Hospitality, D-22, Third Floor, Central Circle-14, Defence Colony, New Delhi New Delhi PAN: AANFD1149A (Appellant) (Respondent) With Assessment Year: 2017-18 Vs. Dream Team Hospitality, DCIT, Central Circle-14, D-22, Third Floor, New Delhi Defence Colony, New Delhi PAN: AANFD1149A (Appellant) (Respondent) Assessee by Sh. Udhister Mehtani, CA Department by Ms. Pooja Swaroo…

Dream Team Hospitality, New Delhi vs. ACIT Central Circle 14, New Delhi

ITA 3146/DEL/2024[2018-19]Status: DisposedITAT Delhi23 Jul 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.3145 & 3146/Del/2024 Assessment Years: 2017-18 & 2018-19 Vs. ACIT, Dream Team Hospitality, D-22, Third Floor, Central Circle-14, Defence Colony, New Delhi New Delhi PAN: AANFD1149A (Appellant) (Respondent) With Assessment Year: 2017-18 Vs. Dream Team Hospitality, DCIT, Central Circle-14, D-22, Third Floor, New Delhi Defence Colony, New Delhi PAN: AANFD1149A (Appellant) (Respondent) Assessee by Sh. Udhister Mehtani, CA Department by Ms. Pooja Swaroo…

Dream Team Hospitality, New Delhi vs. ACIT Central Circle 14, New Delhi

ITA 3145/DEL/2024[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.3145 & 3146/Del/2024 Assessment Years: 2017-18 & 2018-19 Vs. ACIT, Dream Team Hospitality, D-22, Third Floor, Central Circle-14, Defence Colony, New Delhi New Delhi PAN: AANFD1149A (Appellant) (Respondent) With Assessment Year: 2017-18 Vs. Dream Team Hospitality, DCIT, Central Circle-14, D-22, Third Floor, New Delhi Defence Colony, New Delhi PAN: AANFD1149A (Appellant) (Respondent) Assessee by Sh. Udhister Mehtani, CA Department by Ms. Pooja Swaroo…

Ashok Bharti Goswami, Pune vs. ACIT, Central Circle 2(1), Pune

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

ITA 1272/PUN/2024[2018-19]Status: DisposedITAT Pune14 Jul 2025AY 2018-19

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

…additions. Despite all these discrepancies, the approval was granted which shows that it was a mechanical approval without due application of mind. 28. Referring to the decision of the Hon’ble Delhi High Court in the case of PCIT vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del), he submitted that the Hon’ble High Court in the said decision has held that where approval under section 153D for relevant assessment year was granted by Addl. Commissioner for 43 cases on a single day without perusing draft assessment orders at all and without an independent application of mind, impugned assessment order was rightly decla…

Ashish Ramesh Oswal, Pune vs. ACIT, Central Circle 2(1), Pune

ITA 1271/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

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

…additions. Despite all these discrepancies, the approval was granted which shows that it was a mechanical approval without due application of mind. 28. Referring to the decision of the Hon'ble Delhi High Court in the case of PCIT vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del), he submitted that the Hon'ble High Court in the said decision has held that where approval under section 153D for relevant assessment year was granted by Addl. Commissioner for 43 cases on a single day without perusing draft assessment orders at all and without an independent application of mind, impugned assessment order was rightly decla…

Adish Shantilal Solanki, Pune vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Pune

ITA 1270/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

…additions. Despite all these discrepancies, the approval was granted which shows that it was a mechanical approval without due application of mind. 28. Referring to the decision of the Hon'ble Delhi High Court in the case of PCIT vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del), he submitted that the Hon'ble High Court in the said decision has held that where approval under section 153D for relevant assessment year was granted by Addl. Commissioner for 43 cases on a single day without perusing draft assessment orders at all and without an independent application of mind, impugned assessment order was rightly decla…

Chitra Narendra Parmar, Pune vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Pune

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

ITA 1269/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

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

…additions. Despite all these discrepancies, the approval was granted which shows that it was a mechanical approval without due application of mind. 28. Referring to the decision of the Hon’ble Delhi High Court in the case of PCIT vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del), he submitted that the Hon’ble High Court in the said decision has held that where approval under section 153D for relevant assessment year was granted by Addl. Commissioner for 43 cases on a single day without perusing draft assessment orders at all and without an independent application of mind, impugned assessment order was rightly decla…

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

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

ITA 1268/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

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

…additions. Despite all these discrepancies, the approval was granted which shows that it was a mechanical approval without due application of mind. 28. Referring to the decision of the Hon’ble Delhi High Court in the case of PCIT vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del), he submitted that the Hon’ble High Court in the said decision has held that where approval under section 153D for relevant assessment year was granted by Addl. Commissioner for 43 cases on a single day without perusing draft assessment orders at all and without an independent application of mind, impugned assessment order was rightly decla…

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

…additions. Despite all these discrepancies, the approval was granted which shows that it was a mechanical approval without due application of mind. 28. Referring to the decision of the Hon'ble Delhi High Court in the case of PCIT vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del), he submitted that the Hon'ble High Court in the said decision has held that where approval under section 153D for relevant assessment year was granted by Addl. Commissioner for 43 cases on a single day without perusing draft assessment orders at all and without an independent application of mind, impugned assessment order was rightly decla…

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

…additions. Despite all these discrepancies, the approval was granted which shows that it was a mechanical approval without due application of mind. 28. Referring to the decision of the Hon'ble Delhi High Court in the case of PCIT vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del), he submitted that the Hon'ble High Court in the said decision has held that where approval under section 153D for relevant assessment year was granted by Addl. Commissioner for 43 cases on a single day without perusing draft assessment orders at all and without an independent application of mind, impugned assessment order was rightly decla…