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

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

ITA 1746/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

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 1745/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

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. Helios Mercantile Limited, Mumbai

ITA 1744/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. Helios Mercantile Limited, Mumbai

ITA 1743/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

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

…oordinate 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 mi…

ACIT (CC) -8(2), Mumbai vs. M/S. Helios Mercantile Ltd, Mumbai

ITA 1742/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. Helios Mercantile Limited, Mumbai

ITA 1741/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

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. Helios Mercantile Limited, Mumbai

ITA 1740/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

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

…rdinate 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 min…

Asstt Commissioner of Income Tax, Central Circle-6(1), Mumbai vs. Helios Mercantile Limited, Mumbai

ITA 1739/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-13

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

…rdinate 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 min…

Asstt Commissioner of Income Tax, Central Circle-6(1), Mumbai vs. Helios Mercantile Limited, Mumbai

ITA 1738/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…

ACIT (CC)-8(2), Mumbai vs. Helios Exports Ltd, Mumbai

ITA 1737/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

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…

ACIT (CC)-8(2), Mumbai vs. Helios Exports Ltd, Mumbai

ITA 1736/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

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…

ACIT (CC)-8(2), Mumbai vs. Helios Exports Ltd, Mumbai

ITA 1735/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

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

…rdinate 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 min…

ACIT (CC)-8(2), Mumbai vs. Helios Exports Ltd, Mumbai

ITA 1734/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

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

…rdinate 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 min…

Dy Commissioner of Income Tax, Central Circle-6(1), Mumbai Mumbai Mumb, Mumbai vs. Svp Global Textiles Ltd, Mumbai

ITA 1726/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

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…

DCIT Central Circle -7(2), Mumbai vs. M/S. Svp Global Textiles Ltd, `Mumbai

ITA 1725/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

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…

DCIT (CC)-6-2, Mumbai vs. M/S Svp South West Industries Ltd. (Formerly, Platinum Textiles Limited), Mumbai

ITA 1598/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…

Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai vs. M/S Citron Infraprojects Ltd, Mumbai

ITA 1573/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…

Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai vs. M/S Citron Infraprojects Ltd, Mumbai

ITA 1572/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

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

…rdinate 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 min…

Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai vs. M/S Citron Infraprojects Ltd, Mumbai

ITA 1571/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

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

…rdinate 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 min…

Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai vs. M/S Citron Infraprojects Ltd, Mumbai

ITA 1570/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

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…