PCIT v. Sreelekha Damani

307 CTR 218High Court2019#433 most cited

What is PCIT v. Sreelekha Damani authority for?

The validity of approval is a fundamental issue that can be raised at any time, and the Tribunal has jurisdiction to hear such issues even if they did not originate from the orders of the CIT(A).

208

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2020 to 2026.

Also referred to as

PCIT vs. Sreelekha Damani · validity of approval · jurisdiction of Tribunal · CIT(A) orders · fundamental issue · raised at any time

Sections most often in play

Section 153ASection 153DSection 143(3)Section 153CSection 132Section 153BSection 143(2)Section 68

Issues it is cited on

section 153aofsection 127(2)(a)casus omissussection 153(1)(a)sanctioning authoritynon application of mindsection 153a(1)(b)section 142(2a)section 153bsection 153dnon-application of mindsection 142a

Judgments citing PCIT v. Sreelekha Damani

Sanjay Singhal, Delhi vs. DCIT, Central Circle- 8, Delhi

In the result, the appeal being ITA No

ITA 5418/DEL/2025[2012-13]Status: DisposedITAT Delhi21 Jan 2026AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Amit Goel, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 142(1)Section 153ASection 153BSection 153D

…u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co- ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

ACIT, Central Circle-II, Lucknow vs. Rakesh Kumar Pandey, Gonda U.P

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…ding that the judgment of the Court from whose decree the appeal is preferred has preceded wholly upon some other ground other than on which the Appellate Court proceeds. Furthermore, the Hon’ble Bombay High Court in the case of PCIT vs. Sreelekha Damani(2019)307 CTR 218 (Bom)has held that the question of validity of approval goes to the root of the matter and could have been raised at any time. In these circumstances, and in view of these precedents, we cannot accept the arguments offered by the ld. DRs that the Tribunal does not have the jurisdiction to hear such issues simply because they did not emanate out o…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…ding that the judgment of the Court from whose decree the appeal is preferred has preceded wholly upon some other ground other than on which the Appellate Court proceeds. Furthermore, the Hon’ble Bombay High Court in the case of PCIT vs. Sreelekha Damani(2019)307 CTR 218 (Bom)has held that the question of validity of approval goes to the root of the matter and could have been raised at any time. In these circumstances, and in view of these precedents, we cannot accept the arguments offered by the ld. DRs that the Tribunal does not have the jurisdiction to hear such issues simply because they did not emanate out o…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…ding that the judgment of the Court from whose decree the appeal is preferred has preceded wholly upon some other ground other than on which the Appellate Court proceeds. Furthermore, the Hon’ble Bombay High Court in the case of PCIT vs. Sreelekha Damani(2019)307 CTR 218 (Bom)has held that the question of validity of approval goes to the root of the matter and could have been raised at any time. In these circumstances, and in view of these precedents, we cannot accept the arguments offered by the ld. DRs that the Tribunal does not have the jurisdiction to hear such issues simply because they did not emanate out o…

ACIT-Circle-2(1)(1), Agra vs. Puneet Agarwal, Agra

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 338/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

ACIT, Circle-2(1)(1), Agra vs. Sh. Vishwambhar Dayal Agarwal, Agra

ITA 337/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

ACIT-Circel-2(1)(1), Agra vs. Mayank Agrawal, Agra

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 336/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Vishwambhar Dayal Agarwal, Agra vs. Deputy Commissioner of Income Tax, Circle2(1)(1), Agra

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 330/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Shri Kalpesh Kantilal Patel, Ahmedabad vs. The ACIT, Central Circle- 2(4), Ahmedabad

ITA 486/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar1. It(Ss)A No.46/Ahd/2018, Asst.Year - 2013-14 2. It(Ss)A No.52/Ahd/2018, Asst.Year - 2013-14 3. Ita No.486/Ahd/2018, Asst.Year - 2014-15 1. Kalpesh Kantialal Patel 1. The Acit बनाम/ C/O.M.S. Chhajed & Co. Central Circle-2(4) V/S. Ca, Kamal Shanti Ahmedabad Nr. Under Bridge Sardar Patel Colony Ahmedabad – 380 014 2. The Dcit, 2. Shri Kalpesh Kantial Patel Central Circle-2(4) 32, Ambica Society Ahmedabad Usmanpura Ahmedabad – 380 013 3. Shri Kalpesh Kantilal 3. The Acit Patel, Ahmedabad Central Circle-2(4) Ahmedabad "थायी लेखा सं./Pan: Aawpp 5054 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Mahesh Chhajed, A.R. Revenue By : Shri Alpesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 01/09/2025 घोषणा की तारीख /Date Of Pronouncement: 28/11/2025 आदेश/O R D E R Per Sanjay Garg: The Captioned Cross Appeals By The Assessee & The Revenue For Assessment Year (Ay) 2013-14 (Cross-Appeals) & Another Appeal Preferred

For Appellant: Shri Mahesh Chhajed, A.RFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 143(2)Section 144Section 153ASection 153CSection 250

…nue And ITA No.486/Ahd/2018 by Assessee - Kalpesh Kantilal Patel AYs : 2013-14 & 2014-15 10 1. Inder International vs. ACIT, ITA No. 1573 of 2018, Chandigarh ITAT. 2. Sanjay Duggal vs. ACIT, ITA No. 1813 of 2019, 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…

Assistant Commissioner of Income Tax, Allahabad vs. Jyoti Mediservices Ltd., Allahabad

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…ding that the judgment of the Court from whose decree the appeal is preferred has preceded wholly upon some other ground other than on which the Appellate Court proceeds. Furthermore, the Hon’ble Bombay High Court in the case of PCIT vs. Sreelekha Damani(2019)307 CTR 218 (Bom)has held that the question of validity of approval goes to the root of the matter and could have been raised at any time. In these circumstances, and in view of these precedents, we cannot accept the arguments offered by the ld. DRs that the Tribunal does not have the jurisdiction to hear such issues simply because they did not emanate out o…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…ding that the judgment of the Court from whose decree the appeal is preferred has preceded wholly upon some other ground other than on which the Appellate Court proceeds. Furthermore, the Hon’ble Bombay High Court in the case of PCIT vs. Sreelekha Damani(2019)307 CTR 218 (Bom)has held that the question of validity of approval goes to the root of the matter and could have been raised at any time. In these circumstances, and in view of these precedents, we cannot accept the arguments offered by the ld. DRs that the Tribunal does not have the jurisdiction to hear such issues simply because they did not emanate out o…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…ding that the judgment of the Court from whose decree the appeal is preferred has preceded wholly upon some other ground other than on which the Appellate Court proceeds. Furthermore, the Hon’ble Bombay High Court in the case of PCIT vs. Sreelekha Damani(2019)307 CTR 218 (Bom)has held that the question of validity of approval goes to the root of the matter and could have been raised at any time. In these circumstances, and in view of these precedents, we cannot accept the arguments offered by the ld. DRs that the Tribunal does not have the jurisdiction to hear such issues simply because they did not emanate out o…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…ding that the judgment of the Court from whose decree the appeal is preferred has preceded wholly upon some other ground other than on which the Appellate Court proceeds. Furthermore, the Hon’ble Bombay High Court in the case of PCIT vs. Sreelekha Damani(2019)307 CTR 218 (Bom)has held that the question of validity of approval goes to the root of the matter and could have been raised at any time. In these circumstances, and in view of these precedents, we cannot accept the arguments offered by the ld. DRs that the Tribunal does not have the jurisdiction to hear such issues simply because they did not emanate out o…

ACIT, New Delhi vs. Gudwala & Sons, Delhi

In the result, the cross objections being CO No

ITA 4247/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanacit, Vs. Gudwala & Sons, 1165, 3Rd Floor, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi – 110 006. (Pan : Aaifg7585N) Co No.166/Del/2025 (In Ita No.4247/Del/2025) (Assessment Year: 2016-17) Gudwala & Sons, Vs. Acit, 1165, 3Rd Floor, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi – 110 006. (Pan : Ackpn0439N) (Appellant) (Respondent) Assessee By : Shri Sandeep Goel, Advocate Revenue By : Shri Jitender Singh, Cit Dr Date Of Hearing : 17.11.2025 Date Of Order : 17.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Delhi – 23 [“Ld. Cit(A)”, For Short] Dated 20.03.2025 For The Assessment Year 2016-17. The Assessee

For Appellant: Shri Sandeep Goel, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 153CSection 153DSection 250Section 292CSection 65B(4)

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

DCIT Central Circle- 14, Delhi vs. Anuj Nagpal, New Delhi

In the result, the cross objections being CO No

ITA 1761/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit, Central Circle 14, Vs. Anuj Nagpal, B-64, 1St Floor, New Delhi. Greater Kailash Part 1, New Delhi – 110 048. (Pan : Ackpn0439N) Co No.03/Del/2024 (In Ita No.1761/Del/2022) (Assessment Year: 2018-19) Anuj Nagpal, Vs. Dcit, Central Circle 14, B-64, 1St Floor, New Delhi. Greater Kailash Part 1, New Delhi – 110 048. (Pan : Ackpn0439N) (Appellant) (Respondent) Assessee By : Shri Akash Ojha, Advocate Revenue By : Shri Jitender Singh, Cit Dr Date Of Hearing : 17.11.2025 Date Of Order : 17.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-31, New Delhi [“Ld. Cit(A)”, For Short] Dated 12.05.2022 For The Assessment Year 2018-19. The Assessee

For Appellant: Shri Akash Ojha, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 153ASection 153D

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Jitender Kumar Garg, Faridabad Haryana vs. DCIT Central Circle II Faridabad, Faridabad Haryana

In the result, the appeal filed by the assessee is partly allowed

ITA 6156/DEL/2024[2014-15]Status: DisposedITAT Delhi12 Nov 2025AY 2014-15

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Khem Chand Garg, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 68

…nctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court 8 ITA No.6156 & 5 ors./DEL/2024 subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Jitender Kumar Garg, Faridabad Haryana vs. DCIT Central Circle -II Faridabad, Faridabad Haryana

In the result, the appeal filed by the assessee is partly allowed

ITA 6153/DEL/2024[2019-20]Status: DisposedITAT Delhi12 Nov 2025AY 2019-20

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Khem Chand Garg, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 68

…nctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court 8 ITA No.6156 & 5 ors./DEL/2024 subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Jitender Kumar Garg, Faridabad Haryana vs. DCIT Central Circle 2 Faridabad, Faridabad Haryana

In the result, the appeal filed by the assessee is partly allowed

ITA 6148/DEL/2024[2018-19]Status: DisposedITAT Delhi12 Nov 2025AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Khem Chand Garg, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 68

…nctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court 8 ITA No.6156 & 5 ors./DEL/2024 subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Jitender Kumar Garg, Faridabad Haryana vs. DCIT Central Circle II Faridabad Haryana, Faridabad Haryana

In the result, the appeal filed by the assessee is partly allowed

ITA 6134/DEL/2024[2017-18]Status: DisposedITAT Delhi12 Nov 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Khem Chand Garg, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 68

…nctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court 8 ITA No.6156 & 5 ors./DEL/2024 subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Jintender Kumar Garg, Faridabad Haryana vs. DCIT Central Circle 2 Faridabad, Faridabad Haryan

In the result, the appeal filed by the assessee is partly allowed

ITA 6127/DEL/2024[2016-17]Status: DisposedITAT Delhi12 Nov 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Khem Chand Garg, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 68

…nctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court 8 ITA No.6156 & 5 ors./DEL/2024 subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…