PCIT v. Sidharth Gupta

450 ITR 534High Court2023#626 most cited
157

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Sidharth Gupta · Sidharth Gupta 450 ITR 534 · Allahabad High Court · Supreme Court SLP dismissal · Section 153A · Section 153D · Section 115BBE · Search and seizure assessment · Binding precedent · Assessee favourable decision · Legal issue decided

Sections most often in play

Section 153DSection 153ASection 143(3)Section 143(2)Section 148Section 132Section 147Section 115BBE

Issues it is cited on

section 115bbe(b)section 2(28c)section 117section 37bsection 271aab(1a)section 274(2)section 271aaasection 144basection 245dsection 153a(1)(a)section 243section 158bg

Judgments citing PCIT v. Sidharth Gupta

Scott Edil Pharmacia Ltd., Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 833/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…lhi ITAT. 3. PCIT vs. Shreelekha Damani, 307 CTR 218, Bombay High Court. 103 4. ACIT vs Serajjudin & Co., 454 ITR 312, Orissa High Court, which is affirmed by Hon’ble Supreme Court in SLP(C) Diary No(s). 44989/2023 dtd. 28.11.2023. 5. PCIT vs Siddharth Gupta, 450 ITR 534, Allahabad High Court. 6. CIT vs Shiv Kumar Nayyar, 8 NYPCTR 1064, Delhi High Court. 7. PCIT vs Anuj Bansal, 7 NYPCTR 1020, Delhi High Court. 143. The Ld. DR on the other hand has relied upon the findings of the Ld. CIT(A) and has further submitted that the approval has been granted by the Addl. CIT after due application of mind. That moreover it…

Scott Edil Pharmacia Ltd., Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 832/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 153DSection 2(22)(e)

…, Delhi ITAT. 3. PCIT vs. Shreelekha Damani, 307 CTR 218, Bombay High Court. 4. ACIT vs Serajjudin & Co., 454 ITR 312, Orissa High Court, which is affirmed by Hon’ble Supreme Court in SLP(C) Diary No(s). 44989/2023 dtd. 28.11.2023. 5. PCIT vs Siddharth Gupta, 450 ITR 534, Allahabad High Court. 6. CIT vs Shiv Kumar Nayyar, 8 NYPCTR 1064, Delhi High Court. 7. PCIT vs Anuj Bansal, 7 NYPCTR 1020, Delhi High Court. 143. The Ld. DR on the other hand has relied upon the findings of the Ld. CIT(A) and has further submitted that the approval has been granted by the Addl. CIT after due application of mind. That moreover it…

Scott Edil Pharmacia Ltd., Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 829/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./Ita No. 579/Chd /2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./Ita Nos.582 To 584/Chd/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 To 2016-17 & आयकर अपील सं./Ita No. 591/Chd /2023 निर्धारण वर्ष / Assessment Year : 2018-19

Section 127Section 132Section 153ASection 153D

…IT vs. Shreelekha Damani, 307 CTR 218, Bombay High Court. 103 4. ACIT vs Serajjudin & Co., 454 ITR 312, Orissa High Court, which is affirmed by Hon’ble Supreme Court in SLP(C) Diary No(s). 44989/2023 dtd. 28.11.2023. 5. PCIT vs Siddharth Gupta, 450 ITR 534, Allahabad High Court. 6. CIT vs Shiv Kumar Nayyar, 8 NYPCTR 1064, Delhi High Court. 7. PCIT vs Anuj Bansal, 7 NYPCTR 1020, Delhi High Court. 143. The Ld. DR on the other hand has relied upon the findings of the Ld. CIT(A) and has further submitted that the approval has been granted by the Addl. CIT after due application of mind. That moreover it…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 732/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 127Section 132Section 153ASection 153D

…T vs. Shreelekha Damani, 307 CTR 218, Bombay High Court. ... ... ... ... 103 4. ACIT vs Serajjudin & Co., 454 ITR 312, Orissa High Court, which is affirmed by Hon’ble Supreme Court in SLP(C) Diary No(s). 44989/2023 dtd. 28.11.2023. 5. PCIT vs Siddharth Gupta, 450 ITR 534, Allahabad High Court. 6. CIT vs Shiv Kumar Nayyar, 8 NYPCTR 1064, Delhi High Court. 7. PCIT vs Anuj Bansal, 7 NYPCTR 1020, Delhi High Court. 143. The Ld. DR on the other hand has relied upon the findings of the Ld. CIT(A) and has further submitted that the approval has been granted by the Addl. CIT after due application of mind. That moreover it…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 731/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153DSection 2(22)

…, Delhi ITAT. 3. PCIT vs. Shreelekha Damani, 307 CTR 218, Bombay High Court. 4. ACIT vs Serajjudin & Co., 454 ITR 312, Orissa High Court, which is affirmed by Hon’ble Supreme Court in SLP(C) Diary No(s). 44989/2023 dtd. 28.11.2023. 5. PCIT vs Siddharth Gupta, 450 ITR 534, Allahabad High Court. 6. CIT vs Shiv Kumar Nayyar, 8 NYPCTR 1064, Delhi High Court. 7. PCIT vs Anuj Bansal, 7 NYPCTR 1020, Delhi High Court. 143. The Ld. DR on the other hand has relied upon the findings of the Ld. CIT(A) and has further submitted that the approval has been granted by the Addl. CIT after due application of mind. That moreover it…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 726/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13
Section 153A

…, Delhi ITAT. 3. PCIT vs. Shreelekha Damani, 307 CTR 218, Bombay High Court. 4. ACIT vs Serajjudin & Co., 454 ITR 312, Orissa High Court, which is affirmed by Hon’ble Supreme Court in SLP(C) Diary No(s). 44989/2023 dtd. 28.11.2023. 5. PCIT vs Siddharth Gupta, 450 ITR 534, Allahabad High Court. 6. CIT vs Shiv Kumar Nayyar, 8 NYPCTR 1064, Delhi High Court. 7. PCIT vs Anuj Bansal, 7 NYPCTR 1020, Delhi High Court. 143. The Ld. DR on the other hand has relied upon the findings of the Ld. CIT(A) and has further submitted that the approval has been granted by the Addl. CIT after due application of mind. That moreover it…

Maxport India Private Limited, Chandigarh vs. Dy. Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 583/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…lhi ITAT. 3. PCIT vs. Shreelekha Damani, 307 CTR 218, Bombay High Court. 103 4. ACIT vs Serajjudin & Co., 454 ITR 312, Orissa High Court, which is affirmed by Hon’ble Supreme Court in SLP(C) Diary No(s). 44989/2023 dtd. 28.11.2023. 5. PCIT vs Siddharth Gupta, 450 ITR 534, Allahabad High Court. 6. CIT vs Shiv Kumar Nayyar, 8 NYPCTR 1064, Delhi High Court. 7. PCIT vs Anuj Bansal, 7 NYPCTR 1020, Delhi High Court. 143. The Ld. DR on the other hand has relied upon the findings of the Ld. CIT(A) and has further submitted that the approval has been granted by the Addl. CIT after due application of mind. That moreover it…

Maxport India Private Limited, Chandigarh vs. Dy. Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 582/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

…lhi ITAT. 3. PCIT vs. Shreelekha Damani, 307 CTR 218, Bombay High Court. 103 4. ACIT vs Serajjudin & Co., 454 ITR 312, Orissa High Court, which is affirmed by Hon’ble Supreme Court in SLP(C) Diary No(s). 44989/2023 dtd. 28.11.2023. 5. PCIT vs Siddharth Gupta, 450 ITR 534, Allahabad High Court. 6. CIT vs Shiv Kumar Nayyar, 8 NYPCTR 1064, Delhi High Court. 7. PCIT vs Anuj Bansal, 7 NYPCTR 1020, Delhi High Court. 143. The Ld. DR on the other hand has relied upon the findings of the Ld. CIT(A) and has further submitted that the approval has been granted by the Addl. CIT after due application of mind. That moreover it…

DCIT, CC 1, Chandigarh vs. Sanjeev Aggarwal, Chandigarh

The appeals of the revenue are treated as dismissed

ITA 505/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 153DSection 2

…lhi ITAT. 3. PCIT vs. Shreelekha Damani, 307 CTR 218, Bombay High Court. 104 4. ACIT vs Serajjudin & Co., 454 ITR 312, Orissa High Court, which is affirmed by Hon’ble Supreme Court in SLP(C) Diary No(s). 44989/2023 dtd. 28.11.2023. 5. PCIT vs Siddharth Gupta, 450 ITR 534, Allahabad High Court. 6. CIT vs Shiv Kumar Nayyar, 8 NYPCTR 1064, Delhi High Court. 7. PCIT vs Anuj Bansal, 7 NYPCTR 1020, Delhi High Court. 143. The Ld. DR on the other hand has relied upon the findings of the Ld. CIT(A) and has further submitted that the approval has been granted by the Addl. CIT after due application of mind. That moreover it…

Sanjeev Aggarwal, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 489/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…lhi ITAT. 3. PCIT vs. Shreelekha Damani, 307 CTR 218, Bombay High Court. 103 4. ACIT vs Serajjudin & Co., 454 ITR 312, Orissa High Court, which is affirmed by Hon’ble Supreme Court in SLP(C) Diary No(s). 44989/2023 dtd. 28.11.2023. 5. PCIT vs Siddharth Gupta, 450 ITR 534, Allahabad High Court. 6. CIT vs Shiv Kumar Nayyar, 8 NYPCTR 1064, Delhi High Court. 7. PCIT vs Anuj Bansal, 7 NYPCTR 1020, Delhi High Court. 143. The Ld. DR on the other hand has relied upon the findings of the Ld. CIT(A) and has further submitted that the approval has been granted by the Addl. CIT after due application of mind. That moreover it…

Deputy Commissioner of Income Tax (Central)-2, Raipur vs. M/S. N. R. Tmt(India) Pvt. Ltd., Raigarh

In the result, while for the appeal/preliminary objection filed by the assessee company in ITA No

ITA 9/RPR/2021[2018-19]Status: DisposedITAT Raipur06 Jan 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.03/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/S. Nr Tmt (India) Pvt. Ltd. Flat No.106, Goverdhan Tower, Chaitanya Nagar, Raigarh Pan: Aaecp8302R

For Appellant: S/shri Vijay MehtaFor Respondent: S/shri S.L Anuragi, CIT-DR
Section 115BSection 132(4)Section 143(3)Section 153B(1)(b)Section 153D

…us through Section 153D of the Act. The Ld. AR in support of his aforesaid contention had relied upon the judgments of the Hon'ble High Court of Allahabad in the case of Pr. CIT Vs. Sapna Gupta (2023) 147 taxmann.com 288 and Pr. CIT Vs. Siddharth Gupta (2023) 450 ITR 534 (All. HC) and that of the Hon'ble High Court of Delhi in the case of Pr. CIT Vs. Shiv Kumar Nayyar (2024) 163 taxmann.com 9 22 M/s. NR TMT (India) Pvt. Ltd. Vs. DCIT (Central)-2, Raipur ITA Nos. 03 & 09/RPR/2021 (Del.HC). Also the Ld. AR in support of his contention that in case approval was granted in a mechanical manner without application o…

M/S Nrtmt(India) Pvt. Ltd, Raigarh vs. Deputy Commissioner of Income Tax (Central)-2, Raipur

In the result, while for the appeal/preliminary objection filed by the assessee company in ITA No

ITA 3/RPR/2021[2018-19]Status: DisposedITAT Raipur06 Jan 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.03/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/S. Nr Tmt (India) Pvt. Ltd. Flat No.106, Goverdhan Tower, Chaitanya Nagar, Raigarh Pan: Aaecp8302R

For Appellant: S/shri Vijay MehtaFor Respondent: S/shri S.L Anuragi, CIT-DR
Section 115BSection 132(4)Section 143(3)Section 153B(1)(b)Section 153D

…us through Section 153D of the Act. The Ld. AR in support of his aforesaid contention had relied upon the judgments of the Hon'ble High Court of Allahabad in the case of Pr. CIT Vs. Sapna Gupta (2023) 147 taxmann.com 288 and Pr. CIT Vs. Siddharth Gupta (2023) 450 ITR 534 (All. HC) and that of the Hon'ble High Court of Delhi in the case of Pr. CIT Vs. Shiv Kumar Nayyar (2024) 163 taxmann.com 9 22 M/s. NR TMT (India) Pvt. Ltd. Vs. DCIT (Central)-2, Raipur ITA Nos. 03 & 09/RPR/2021 (Del.HC). Also the Ld. AR in support of his contention that in case approval was granted in a mechanical manner without application o…

Amit Gupta and Sons HUF, Meerut vs. DCIT Central Circle, Meerut

In the result, the appeal of the assessee is allowed

ITA 1541/DEL/2024[2013-14]Status: DisposedITAT Delhi03 Dec 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshamit Gupta & Sons Huf, Vs. Dcit, A-88, Defence Colony, Central Circle, Mawana, Meerut, Up Meerut (Appellant) (Respondent) Pan:Aagha5778R Assessee By : Shri Ankit Kumar, Adv Shri Lalit Mohan, Ca Revenue By: Shri Poojan Rana, Sr. Dr Date Of Hearing 18/11/2024 Date Of Pronouncement 03/12/2024

For Appellant: Shri Ankit Kumar, AdvFor Respondent: Shri Poojan Rana, Sr. DR
Section 115BSection 127(2)Section 132(1)Section 139(1)Section 143(3)Section 153Section 153CSection 153DSection 69ASection 69C

…io. Similar views were expressed by the Hon’ble High Courts as under:- a) Hon’ble Allahabad High Court in the case of PCIT vs Sapna Gupta reported in 147 taxmann,com 288 (All) b) Hon’ble Allahabad High Court in the case of PCIT vs Siddharth Gupta reported in 450 ITR 534 (All) c) Hon’ble Jurisdictional High Court in the case of PCIT vs MDLR Hotels in ITA No. 593/2023 dated 30-7-2024 d) Hon’ble Jurisdictional High Court in the case of PCIT vs Pioneer Town Planners Pvt Ltd reported in [2024 SCC Online Del 1685] e) Hon’ble Jurisdictional High Court in the case of PCIT vs Anuj Bansal in ITA No. 8/2024 dated 28-3-2024…

Sanjay Kumar Prop Shree Balaji Oil Mil, Bhiwani vs. DCIT Central Circle-I, Gurgaon

In the result, the approvals granted in the cases before us are established to be invalid and consequential assessments not sustainable

ITA 429/DEL/2024[2014-15]Status: DisposedITAT Delhi30 Oct 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2014-15 Sanjay Kumar, Vs Dcit, Prop. Shree Balaji Oil Mill, Central Circle-I, Ch. Dadri, Raillway Road, Gurgaon. Bhiwani, Haryana – 127 306. Pan: Aicpk8564H Assessment Year: 2015-16 Sunil Gupta, Vs Dcit, Prop. M/S Op Cotton & Oil Mills, Central Circle-I, Charkhi Dadri, Gurgaon. Bhiwani, Haryana. Pan: Aerpp6633H

For Appellant: Shri Lalit Mohan, CA &For Respondent: Shri Dharm Veer Singh, CIT-DR
Section 127(2)Section 153D

…vs. Anuj Bansal, 2023 SCC Online Del 4159, order dated 13.07.2023; (vii) PCIT vs. Anuj Bansal, ITA No. 8/2024 (Del), order dated 28.03.2024; (viii) Pr. CIT vs. Subodh Agarwal, 149 taxmann.com 373 (All), order dated 12.12.2022; (ix) Pr. CIT vs. Siddarth Gupta, 450 ITR 534 (All), order dated 12.12.2022; (x) PCIT vs. Sapna Gupta, 147 Taxmann.com 288 (Allahabad), order dated 12.12.2022; (xi) ACIT vs. M/s Serajuddin & Co., 454 ITR 312 (Orissa), order dated 15.03.2023 affirmed by Hon’ble Supreme Court in SLP (Civil) Diary No. 44989/2023 dated 15.3.2023; (xii) ACIT vs. Janak Raj Gupta & Co., ITA No. 62 l/D/2012, order d…

Subhashappa V Mukta, Latur vs. Assistant Commissioner of Income-Tax, Central Circle - 2, Aurangabad

ITA 60/PUN/2022[2008-09]Status: DisposedITAT Pune25 Sept 2024AY 2008-09

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Somnath Ghosh and Mrs. J.R. ChandekarFor Respondent: Shri Ajay Kumar Keshari, CIT
Section 132Section 153ASection 153CSection 153DSection 234ASection 269SSection 271Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Sl. I.T.(S.S).A.No. Name of the Respondent A.Y. Order appealed against Proceedings No. Assessee CIT(A), Pune-12 DIN & u/sec. Order No.ITBA/APL/ S/ 250/2021-22 1. 21/PUN./2021 2008-09 1037393730(1) Shri dated 30.11.2021 153A r.w.s. 2. 22/PUN./2021 2009-10 1037393734(1) Subhashappa dated 30.11.2021 143(3) of the The Assistant V. Mukta, 3. 23/PUN./2021 2010-11 1037393735(1) Income Tax dated 30.11.2021 Commissioner 1, Mahadeo Galli, Ausa, Act, 1961 4. 24/PUN./2021 20…

M/S Ganesh Builders, Panchkula vs. DCIT, CC-1, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 452/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…elekha Damani (307 CTR 218) (2019) (Bom. HC)  Inder International vs ACIT (ITA No. 1573/Chd/2018) dtd. 07.06.2021 (ITAT Chd.)  ACIT vs. M/s Serajuddin& Co. Kolkata (ITA Nos. 39 to 45 of 2022) dtd. 15.03.2023 (Orissa HC).  In PCIT vs. Siddarth Gupta [(2023) 450 ITR 534] (All. HC). 16.14 It was further submitted that it is also evident from the assessment order as well as from the assessment record that none of the questionnaire was ever approved by the Addl. CIT and never ever the assessment record and seized record were examined officially by the Ld. Addl. CIT during the conduct of assessment proceedings. Ther…

M/S Luxmi Builders, Chandigarh vs. DCIT, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 451/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…elekha Damani (307 CTR 218) (2019) (Bom. HC)  Inder International vs ACIT (ITA No. 1573/Chd/2018) dtd. 07.06.2021 (ITAT Chd.)  ACIT vs. M/s Serajuddin& Co. Kolkata (ITA Nos. 39 to 45 of 2022) dtd. 15.03.2023 (Orissa HC).  In PCIT vs. Siddarth Gupta [(2023) 450 ITR 534] (All. HC). 16.14 It was further submitted that it is also evident from the assessment order as well as from the assessment record that none of the questionnaire was ever approved by the Addl. CIT and never ever the assessment record and seized record were examined officially by the Ld. Addl. CIT during the conduct of assessment proceedings. Ther…

Asstt Commissioner of Income Tax, Central Circle-6(1), Mumbai vs. Shrivallab Pitte Industries Ltd, Mumbai

ITA 1749/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…coordinate bench of Lucknow bench Naveen Jain and Others ITA number 639 641/ LKW/2019 dated 3/8/21 where the approval was granted on the same day was held to be invalid. iv. Decision of the honourable allowable High Court in case of PCIT versus Sidharth Gupta 450 ITR 534 V. Decision of coordinate bench in case of Inder international versus ACIT 213 TTJ 251 vi. Decision of Delhi bench of the ITAT in case of MDLR hotels private limited ITA number 3076/del/2016 dated 8/2/2023. vii. Decision of Delhi bench in case of Subhash Dabas ITA number 2399/del/2016 dated 25/11/2021 holding that there is no application of mind…

Asstt Commissioner of Income Tax, Central Circle-6(1), Mumbai vs. Shrivallab Pitte Industries Ltd, Mumbai

ITA 1748/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…ordinate bench of Lucknow bench Naveen Jain and Others ITA number 639 – 641/ LKW/2019 dated 3/8/21 where the approval was granted on the same day was held to be invalid. iv. Decision of the honourable allowable High Court in case of PCIT versus Sidharth Gupta 450 ITR 534 V. Decision of coordinate bench in case of Inder international versus ACIT 213 TTJ 251 vi. Decision of Delhi bench of the ITAT in case of MDLR hotels private limited ITA number 3076/del/2016 dated 8/2/2023. vii. Decision of Delhi bench in case of Subhash Dabas ITA number 2399/del/2016 dated 25/11/2021 holding that there is no application of mind…

Asstt Commissioner of Income Tax, Central Circle-6(1), Mumbai vs. Shrivallab Pitte Industries Ltd, Mumbai

ITA 1747/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Apr 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…coordinate bench of Lucknow bench Naveen Jain and Others ITA number 639 641/ LKW/2019 dated 3/8/21 where the approval was granted on the same day was held to be invalid. iv. Decision of the honourable allowable High Court in case of PCIT versus Sidharth Gupta 450 ITR 534 V. Decision of coordinate bench in case of Inder international versus ACIT 213 TTJ 251 vi. Decision of Delhi bench of the ITAT in case of MDLR hotels private limited ITA number 3076/del/2016 dated 8/2/2023. vii. Decision of Delhi bench in case of Subhash Dabas ITA number 2399/del/2016 dated 25/11/2021 holding that there is no application of mind…