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 367,154 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

Subhash Stone Product (P) Ltd., Sonebhadra vs. Asstt. Commissioner of Income Tax Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 107/ALLD/2019[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.36, 37, 38, 101, 125, 126, 127/ALLD/2023 A.Ys. 2005-06 to 2011-12 Ramji Vaish, vs. Dy. Commissioner of Income 86, New Bairahana, Allahabad Tax, Central Circle, Allahabad PAN: AAKPV7963M (Appellant) (Respondent) ITA Nos. 105, 106, 107, 108/ALLD/2019 A.Ys. 2005-06, 2011-12, 2008-09 & 2010-11 M/s Subhash Stone Product (P.) vs. Asstt. Commissioner of Income Ltd., Subhash Nagar, Bari Dalla, Tax, Central Circle, Allahabad Sonebhadra PAN: AAICS3246F (A…

Dy. Commissioner of Income Tax, Kota vs. Motion Education Pvt. Ltd., Kota

In the result, the appeals of the revenue stands dismissed, and the

ITA 472/JPR/2025[2017-18]Status: DisposedITAT Jaipur31 Oct 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &

For Appellant: Mrs. Raksha Birla CA (V.C)For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 472 & 455/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2017-18 & 2018-19 cuke DCIT, Motion Education Private Vs. Central Circle, Limited, Kota 394, Rajeev Gandhi Nagar, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICM4637L vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 20 & 21/JP/2025 (Arising out of ITA. Nos. 472 & 455/JP/2025) fu/…

Dy. Commissioner of Income Tax, Kota vs. Motion Education Pvt. Ltd., Kota

In the result, the appeals of the revenue stands dismissed, and the

ITA 455/JPR/2025[2018-19]Status: DisposedITAT Jaipur31 Oct 2025AY 2018-19
For Appellant: Mrs. Raksha Birla CA (V.C)For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 153A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "A" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Private Limited, 394, Rajeev Gandhi Nagar, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.…

Adrem India (P) Ltd, Delhi vs. DCIT, Central Cirlce-20, Delhi

The appeals are allowed

ITA 5245/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta &For Respondent: Shri Amit Jain, CIT-DR
Section 132Section 148Section 151Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.5233 to 5235 & 5245/Del/2023 Assessment Years: 2018-19 to 2021-22 M/s Adrem India (P) Ltd., Vs DCIT, I-33, Lajpat nagar-II, Central Circle-20, Amar Colony, Delhi. New Delhi – 110 024. PAN: AAACA5642H (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta & Shri Somil Agarwal, Advocates; & Shri Yash Jindal, CA Revenue by : Shri Amit Jain, CIT-DR Date of Hearing : 08.09.2025 Date of Pronouncement : 30.10.2025 ORDER PER ANUBHAV SHARMA, JM: These are app…

Adrem India (P) Ltd, Delhi vs. DCIT, Central Circle-20, Delhi

The appeals are allowed

ITA 5235/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2025AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta &For Respondent: Shri Amit Jain, CIT-DR
Section 132Section 148Section 151Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.5233 to 5235 & 5245/Del/2023 Assessment Years: 2018-19 to 2021-22 M/s Adrem India (P) Ltd., Vs DCIT, I-33, Lajpat nagar-II, Central Circle-20, Amar Colony, Delhi. New Delhi – 110 024. PAN: AAACA5642H (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta & Shri Somil Agarwal, Advocates; & Shri Yash Jindal, CA Revenue by : Shri Amit Jain, CIT-DR Date of Hearing : 08.09.2025 Date of Pronouncement : 30.10.2025 ORDER PER ANUBHAV SHARMA, JM: These are app…

Adrem India (P) Ltd, Delhi vs. DCIT, Central Cirlce-20, Delhi

The appeals are allowed

ITA 5234/DEL/2024[2019-20]Status: DisposedITAT Delhi30 Oct 2025AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta &For Respondent: Shri Amit Jain, CIT-DR
Section 132Section 148Section 151Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.5233 to 5235 & 5245/Del/2023 Assessment Years: 2018-19 to 2021-22 M/s Adrem India (P) Ltd., Vs DCIT, I-33, Lajpat nagar-II, Central Circle-20, Amar Colony, Delhi. New Delhi – 110 024. PAN: AAACA5642H (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta & Shri Somil Agarwal, Advocates; & Shri Yash Jindal, CA Revenue by : Shri Amit Jain, CIT-DR Date of Hearing : 08.09.2025 Date of Pronouncement : 30.10.2025 ORDER PER ANUBHAV SHARMA, JM: These are app…

Adrem India (P) Ltd, Delhi vs. DCIT, Central Circle-20, Delhi

The appeals are allowed

ITA 5233/DEL/2024[2018-19]Status: DisposedITAT Delhi30 Oct 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta &For Respondent: Shri Amit Jain, CIT-DR
Section 132Section 148Section 151Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.5233 to 5235 & 5245/Del/2023 Assessment Years: 2018-19 to 2021-22 M/s Adrem India (P) Ltd., Vs DCIT, I-33, Lajpat nagar-II, Central Circle-20, Amar Colony, Delhi. New Delhi – 110 024. PAN: AAACA5642H (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta & Shri Somil Agarwal, Advocates; & Shri Yash Jindal, CA Revenue by : Shri Amit Jain, CIT-DR Date of Hearing : 08.09.2025 Date of Pronouncement : 30.10.2025 ORDER PER ANUBHAV SHARMA, JM: These are app…

Saurabh Sangal C/O B K Kapur & Company, Ghaziabad vs. DCIT, Noida

Appeal is allowed

ITA 5895/DEL/2025[2018-19]Status: DisposedITAT Delhi29 Oct 2025AY 2018-19

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Vs. Dcit, Saurabh Sangal, C/O- B.K. Kapur & Company, Noida 17 Navyug Market, Ghaziabad Pan: Bflps5584N (Appellant) (Respondent) Assessee By Sh. Madhav Kapur, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 143(3)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2018-19 Vs. DCIT, Saurabh Sangal, C/o- B.K. Kapur & Company, Noida 17 Navyug Market, Ghaziabad PAN: BFLPS5584N (Appellant) (Respondent) Assessee by Sh. Madhav Kapur, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 29.10.2025 Date of pronouncement 29.10.2025 ORDER This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the “CIT(A)”], Noida’s order dated 23.07.2025 in case no. CIT(A), Kanpur-4/10953/2019-20…

The Wine Connection, Gurgaon vs. ACIT Central Circle-14, Delhi

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

ITA 3538/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Oct 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 3537/Del/2025 (A.Y. 2016-17) The Wine Connection Vs The Assistant Commissioner Shop No. 22 & 23, Dlf Cyber Of Income Tax, Hub, Gurugram, Haryana- Central Circle-14, 122001 New Delhi Pan: Aaift6798A Appellant Respondent Assessee By Sh. Yudhister Mehtani, Ca Revenue By Ms. Amisha S. Gupta, Cit(Dr) Date Of Hearing 07/10/2025 Date Of Pronouncement 28/10/2025 Order

Section 143(3)Section 153ASection 153CSection 153D

…1 ITA No. 3536, 3537 & 3538/Del/2025 The Wine Connection Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3537/Del/2025 (A.Y. 2016-17) The Wine Connection Vs The Assistant Commissioner Shop No. 22 & 23, DLF Cyber of Income Tax, Hub, Gurugram, Haryana- Central Circle-14, 122001 New Delhi PAN: AAIFT6798A Appellant Respondent Assessee by Sh. Yudhister Mehtani, CA Revenue by Ms. Amisha S. Gupta, CIT(DR) Date of Hearing 07/10/2025 Date of Pronouncement 28/10/2025 ORDER PER YOGESH K…

The Wine Connection, Gurgaon vs. ACIT, Central Circle-14, New Delhi

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

ITA 3537/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Oct 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 3537/Del/2025 (A.Y. 2016-17) The Wine Connection Vs The Assistant Commissioner Shop No. 22 & 23, Dlf Cyber Of Income Tax, Hub, Gurugram, Haryana- Central Circle-14, 122001 New Delhi Pan: Aaift6798A Appellant Respondent Assessee By Sh. Yudhister Mehtani, Ca Revenue By Ms. Amisha S. Gupta, Cit(Dr) Date Of Hearing 07/10/2025 Date Of Pronouncement 28/10/2025 Order

Section 143(3)Section 153ASection 153CSection 153D

…1 ITA No. 3536, 3537 & 3538/Del/2025 The Wine Connection Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3537/Del/2025 (A.Y. 2016-17) The Wine Connection Vs The Assistant Commissioner Shop No. 22 & 23, DLF Cyber of Income Tax, Hub, Gurugram, Haryana- Central Circle-14, 122001 New Delhi PAN: AAIFT6798A Appellant Respondent Assessee by Sh. Yudhister Mehtani, CA Revenue by Ms. Amisha S. Gupta, CIT(DR) Date of Hearing 07/10/2025 Date of Pronouncement 28/10/2025 ORDER PER YOGESH K…

The Wine Connection, Gurgaon vs. ACIT, Central Circle-14, Delhi

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

ITA 3536/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Oct 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 3537/Del/2025 (A.Y. 2016-17) The Wine Connection Vs The Assistant Commissioner Shop No. 22 & 23, Dlf Cyber Of Income Tax, Hub, Gurugram, Haryana- Central Circle-14, 122001 New Delhi Pan: Aaift6798A Appellant Respondent Assessee By Sh. Yudhister Mehtani, Ca Revenue By Ms. Amisha S. Gupta, Cit(Dr) Date Of Hearing 07/10/2025 Date Of Pronouncement 28/10/2025 Order

Section 143(3)Section 153ASection 153CSection 153D

…1 ITA No. 3536, 3537 & 3538/Del/2025 The Wine Connection Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3537/Del/2025 (A.Y. 2016-17) The Wine Connection Vs The Assistant Commissioner Shop No. 22 & 23, DLF Cyber of Income Tax, Hub, Gurugram, Haryana- Central Circle-14, 122001 New Delhi PAN: AAIFT6798A Appellant Respondent Assessee by Sh. Yudhister Mehtani, CA Revenue by Ms. Amisha S. Gupta, CIT(DR) Date of Hearing 07/10/2025 Date of Pronouncement 28/10/2025 ORDER PER YOGESH K…

Moin Akhtar Qureshi, New Delhi vs. ACIT, Central Circle- 19, New Delhi

ITA 7034/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Oct 2025AY 2009-10

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…ds of the various assessees listed in the cause title u/s 153A r.w.s. 143(3) of the Act dated 29.12.2017 for various Asst Years under consideration required to be quashed as void ab initio. Reliance was placed in case of PCIT vs. Shiv Kumar Nayyar reported in 467 ITR 186 (Delhi) (pages 234-240 of JPB) affirming the decision of Delhi Bench of Tribunal in case of Shiv Kumar Nayyar vs. ACIT in ITA No.1282/Del/2020 dated 26.07.2023. 6. Per contra, the Ld. DR vehemently argued and submitted that Section 153- D of the Act was inserted vide amendment in Finance Act 2007 provides for the prior approval for the assessment…

ACIT Central Circle-19, New Delhi vs. Nasreen Moin Qureshi, New Delhi

ITA 2944/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…ds of the various assessees listed in the cause title u/s 153A r.w.s. 143(3) of the Act dated 29.12.2017 for various Asst Years under consideration required to be quashed as void ab initio. Reliance was placed in case of PCIT vs. Shiv Kumar Nayyar reported in 467 ITR 186 (Delhi) (pages 234-240 of JPB) affirming the decision of Delhi Bench of Tribunal in case of Shiv Kumar Nayyar vs. ACIT in ITA No.1282/Del/2020 dated 26.07.2023. 6. Per contra, the Ld. DR vehemently argued and submitted that Section 153- D of the Act was inserted vide amendment in Finance Act 2007 provides for the prior approval for the assessment…

Nasreen Moin Qureshi, New Delhi vs. ACIT Central Circle-19, New Delhi

ITA 2412/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Oct 2025AY 2011-12

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…ds of the various assessees listed in the cause title u/s 153A r.w.s. 143(3) of the Act dated 29.12.2017 for various Asst Years under consideration required to be quashed as void ab initio. Reliance was placed in case of PCIT vs. Shiv Kumar Nayyar reported in 467 ITR 186 (Delhi) (pages 234-240 of JPB) affirming the decision of Delhi Bench of Tribunal in case of Shiv Kumar Nayyar vs. ACIT in ITA No.1282/Del/2020 dated 26.07.2023. 6. Per contra, the Ld. DR vehemently argued and submitted that Section 153- D of the Act was inserted vide amendment in Finance Act 2007 provides for the prior approval for the assessment…

ACIT, Central Circle- 19, New Delhi vs. Moin Akhtar Qureshi, New Delhi

ITA 2144/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…ds of the various assessees listed in the cause title u/s 153A r.w.s. 143(3) of the Act dated 29.12.2017 for various Asst Years under consideration required to be quashed as void ab initio. Reliance was placed in case of PCIT vs. Shiv Kumar Nayyar reported in 467 ITR 186 (Delhi) (pages 234-240 of JPB) affirming the decision of Delhi Bench of Tribunal in case of Shiv Kumar Nayyar vs. ACIT in ITA No.1282/Del/2020 dated 26.07.2023. 6. Per contra, the Ld. DR vehemently argued and submitted that Section 153- D of the Act was inserted vide amendment in Finance Act 2007 provides for the prior approval for the assessment…

ACIT Central Circle-19, New Delhi vs. Impress Estates Pvt Ltd., New Delhi

ITA 2043/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Oct 2025AY 2009-10

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…ds of the various assessees listed in the cause title u/s 153A r.w.s. 143(3) of the Act dated 29.12.2017 for various Asst Years under consideration required to be quashed as void ab initio. Reliance was placed in case of PCIT vs. Shiv Kumar Nayyar reported in 467 ITR 186 (Delhi) (pages 234-240 of JPB) affirming the decision of Delhi Bench of Tribunal in case of Shiv Kumar Nayyar vs. ACIT in ITA No.1282/Del/2020 dated 26.07.2023. 6. Per contra, the Ld. DR vehemently argued and submitted that Section 153- D of the Act was inserted vide amendment in Finance Act 2007 provides for the prior approval for the assessment…

ACIT Central Circle-19, New Delhi vs. Mohd. Shahnawaz, New Delhi

ITA 1877/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…ds of the various assessees listed in the cause title u/s 153A r.w.s. 143(3) of the Act dated 29.12.2017 for various Asst Years under consideration required to be quashed as void ab initio. Reliance was placed in case of PCIT vs. Shiv Kumar Nayyar reported in 467 ITR 186 (Delhi) (pages 234-240 of JPB) affirming the decision of Delhi Bench of Tribunal in case of Shiv Kumar Nayyar vs. ACIT in ITA No.1282/Del/2020 dated 26.07.2023. 6. Per contra, the Ld. DR vehemently argued and submitted that Section 153- D of the Act was inserted vide amendment in Finance Act 2007 provides for the prior approval for the assessment…

Moin Akhtar Qureshi, New Delhi vs. ACIT, Central Circle- 19, New Delhi

ITA 1836/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…ds of the various assessees listed in the cause title u/s 153A r.w.s. 143(3) of the Act dated 29.12.2017 for various Asst Years under consideration required to be quashed as void ab initio. Reliance was placed in case of PCIT vs. Shiv Kumar Nayyar reported in 467 ITR 186 (Delhi) (pages 234-240 of JPB) affirming the decision of Delhi Bench of Tribunal in case of Shiv Kumar Nayyar vs. ACIT in ITA No.1282/Del/2020 dated 26.07.2023. 6. Per contra, the Ld. DR vehemently argued and submitted that Section 153- D of the Act was inserted vide amendment in Finance Act 2007 provides for the prior approval for the assessment…

Mohd. Shahnawaz, New Delhi vs. ACIT Central Circle-19, New Delhi

ITA 1728/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…ds of the various assessees listed in the cause title u/s 153A r.w.s. 143(3) of the Act dated 29.12.2017 for various Asst Years under consideration required to be quashed as void ab initio. Reliance was placed in case of PCIT vs. Shiv Kumar Nayyar reported in 467 ITR 186 (Delhi) (pages 234-240 of JPB) affirming the decision of Delhi Bench of Tribunal in case of Shiv Kumar Nayyar vs. ACIT in ITA No.1282/Del/2020 dated 26.07.2023. 6. Per contra, the Ld. DR vehemently argued and submitted that Section 153- D of the Act was inserted vide amendment in Finance Act 2007 provides for the prior approval for the assessment…

Impress Estates Pvt Ltd., New Delhi vs. ACIT Central Circle-19, New Delhi

ITA 1102/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…ds of the various assessees listed in the cause title u/s 153A r.w.s. 143(3) of the Act dated 29.12.2017 for various Asst Years under consideration required to be quashed as void ab initio. Reliance was placed in case of PCIT vs. Shiv Kumar Nayyar reported in 467 ITR 186 (Delhi) (pages 234-240 of JPB) affirming the decision of Delhi Bench of Tribunal in case of Shiv Kumar Nayyar vs. ACIT in ITA No.1282/Del/2020 dated 26.07.2023. 6. Per contra, the Ld. DR vehemently argued and submitted that Section 153- D of the Act was inserted vide amendment in Finance Act 2007 provides for the prior approval for the assessment…