PCIT v. Sidharth Gupta

450 ITR 534High Court2023#626 most cited
157

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 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

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

ITA 1301/MUM/2022[2013-2014]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-2014

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…

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

ITA 1300/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Apr 2024AY 2014-15

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…

Svp South West Industries Ltd. (Formerly, Platinum Textile Ltd.), Mumbai vs. Ommissioner of Income Tax, Central Circle-8(2), Mumbai-400020

ITA 1277/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

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…

Svp South West Industries Ltd. (Formerly, Platinum Textile Ltd.), Mumbai-400005 vs. Commissioner of Income Tax, Central Circle-8(2), Mumbai

ITA 1275/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…

Svp South West Industries Ltd. (Formerly, Platinum Textile Ltd.), Mumbai-400005 vs. Commissioner of Income Tax, Central Circle-8(2), Mumbai

ITA 1274/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…

Svp South West Industries Ltd. (Formerly, Platinum Textile Ltd.), Mumbai-400005 vs. Commissioner of Income Tax, Central Circle-8(2), Mumbai

ITA 1273/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

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…

Svp South West Industries Ltd. (Formerly, Platinum Textile Ltd.), Mumbai-400005 vs. Commissioner of Income Tax, Central Circle-8(2), Mumbai

ITA 1272/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…

Svp South West Industries Ltd. (Formerly, Platinum Textile Ltd.), Mumbai vs. DCIT, CC- 8(2), Mumbai

ITA 1271/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…

Citron Infraproject Ltd., Mumbai-400005 vs. Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai

ITA 1270/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-13

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…

Svp South West Industries Ltd. (Formerly, Platinum Textile Ltd.), Mumbai-400005 vs. Commissioner of Income Tax, Central Circle-8(2), Mumbai

ITA 1269/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…

Citron Infraproject Ltd., Mumbai-400005 vs. Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai-400020

ITA 1268/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…

Citron Infraproject Ltd., Mumbai-400005 vs. Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai-20

ITA 1267/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

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…

DCIT Central Circle-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 721/DEL/2021[2003-04]Status: DisposedITAT Delhi18 Apr 2023AY 2003-04
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…nted only on the basis of material available on record and the approval must reflect the application of mind to the facts of the case d. Hon'ble High Court of Allahabad in the case of PCIT vs. Sapna Gupta (147 taxmann.com 288) and e. PCIT vs. Siddarth Gupta (450 ITR 534) wherein a common approval was given by the approving authority in a mechanical manner for 85/123 cases, the Court has held as under: 12 ITA Nos.717 to 721/Del./2021 CO Nos.126 to 130/Del/2022 19. The approval of draft assessment order being an in-built protection against any arbitrary or unjust exercise of power by the Assessing Officer, canno…

DCIT Central Circle-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 720/DEL/2021[2007-08]Status: DisposedITAT Delhi18 Apr 2023AY 2007-08
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…nted only on the basis of material available on record and the approval must reflect the application of mind to the facts of the case d. Hon'ble High Court of Allahabad in the case of PCIT vs. Sapna Gupta (147 taxmann.com 288) and e. PCIT vs. Siddarth Gupta (450 ITR 534) wherein a common approval was given by the approving authority in a mechanical manner for 85/123 cases, the Court has held as under: 12 ITA Nos.717 to 721/Del./2021 CO Nos.126 to 130/Del/2022 19. The approval of draft assessment order being an in-built protection against any arbitrary or unjust exercise of power by the Assessing Officer, canno…

DCIT Central Circle-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 719/DEL/2021[2006-07]Status: DisposedITAT Delhi18 Apr 2023AY 2006-07
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…nted only on the basis of material available on record and the approval must reflect the application of mind to the facts of the case d. Hon'ble High Court of Allahabad in the case of PCIT vs. Sapna Gupta (147 taxmann.com 288) and e. PCIT vs. Siddarth Gupta (450 ITR 534) wherein a common approval was given by the approving authority in a mechanical manner for 85/123 cases, the Court has held as under: 12 ITA Nos.717 to 721/Del./2021 CO Nos.126 to 130/Del/2022 19. The approval of draft assessment order being an in-built protection against any arbitrary or unjust exercise of power by the Assessing Officer, canno…

DCIT Central Circle-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 718/DEL/2021[2005-06]Status: DisposedITAT Delhi18 Apr 2023AY 2005-06
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…nted only on the basis of material available on record and the approval must reflect the application of mind to the facts of the case d. Hon'ble High Court of Allahabad in the case of PCIT vs. Sapna Gupta (147 taxmann.com 288) and e. PCIT vs. Siddarth Gupta (450 ITR 534) wherein a common approval was given by the approving authority in a mechanical manner for 85/123 cases, the Court has held as under: 12 ITA Nos.717 to 721/Del./2021 CO Nos.126 to 130/Del/2022 19. The approval of draft assessment order being an in-built protection against any arbitrary or unjust exercise of power by the Assessing Officer, canno…

DCIT Central Circle-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 717/DEL/2021[2004-05]Status: DisposedITAT Delhi18 Apr 2023AY 2004-05
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…nted only on the basis of material available on record and the approval must reflect the application of mind to the facts of the case d. Hon'ble High Court of Allahabad in the case of PCIT vs. Sapna Gupta (147 taxmann.com 288) and e. PCIT vs. Siddarth Gupta (450 ITR 534) wherein a common approval was given by the approving authority in a mechanical manner for 85/123 cases, the Court has held as under: 12 ITA Nos.717 to 721/Del./2021 CO Nos.126 to 130/Del/2022 19. The approval of draft assessment order being an in-built protection against any arbitrary or unjust exercise of power by the Assessing Officer, canno…