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).

How many judgments cite PCIT v. Sreelekha Damani?

208 judgments on BharatTax cite PCIT v. Sreelekha Damani (307 CTR 218), spanning 2020 to 2026.

Which sections of the Income Tax Act does PCIT v. Sreelekha Damani come up under?

It is most often cited in judgments turning on Section 153A, Section 153D, Section 143(3), Section 153C, Section 132, Section 153B.

PCIT v. Sreelekha Damani (307 CTR 218)

Indo Global Infra Energy Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

In the result, the appeal filed by the assessees is allowed

ITA 6944/DEL/2017[2012-13]Status: DisposedITAT Delhi16 Jul 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Shailesh Gupta, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 132Section 153ASection 153CSection 153DSection 271(1)(c)

…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…

Indo Global Infra Energy Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

In the result, the appeal filed by the assessees is allowed

ITA 6943/DEL/2017[2011-12]Status: DisposedITAT Delhi16 Jul 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Shailesh Gupta, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 132Section 153ASection 153CSection 153DSection 271(1)(c)

…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…

Indo Global Infra Energy Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

ITA 6942/DEL/2017[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Shailesh Gupta, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 132Section 153ASection 153CSection 153DSection 271(1)(c)

…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:-…

M/S. Metro Ortem Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessees is allowed

ITA 3177/DEL/2016[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareekdcit, Central Circle 5, Vs. M/S. Metro Ortem Limited, New Delhi. 134/4 & 135/5, Near Ajit Arcade, Kailash Colony, New Delhi – 110 048. (Pan : Aaacm3393H) M/S. Metro Ortem Limited, Vs. Dcit, Central Circle 5, 134/4 & 135/5, Near Ajit Arcade, New Delhi. Kailash Colony, New Delhi – 110 048. (Pan : Aaacm3393H) (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate Shri Shivam Yadav, Advocate Revenue By : Ms. Monika Singh, Cit Dr Date Of Hearing : 10.07.2025 Date Of Order : 16.07.2025 O R D E R Per S.Rifaur Rahman: 1. These Cross Appeals Are Filed By The Assessee & Revenue Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-24, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 23.03.2016 For Assessment Year 2010-11. 2. First We Take Up Assessee’S Appeal & The Assessee Has Taken The Following Grounds Of Appeal :-

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 153ASection 153CSection 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…

DCIT, New Delhi vs. M/S Metro Ortem Ltd., New Delhi

In the result, the appeal filed by the assessees is allowed

ITA 2871/DEL/2016[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareekdcit, Central Circle 5, Vs. M/S. Metro Ortem Limited, New Delhi. 134/4 & 135/5, Near Ajit Arcade, Kailash Colony, New Delhi – 110 048. (Pan : Aaacm3393H) M/S. Metro Ortem Limited, Vs. Dcit, Central Circle 5, 134/4 & 135/5, Near Ajit Arcade, New Delhi. Kailash Colony, New Delhi – 110 048. (Pan : Aaacm3393H) (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate Shri Shivam Yadav, Advocate Revenue By : Ms. Monika Singh, Cit Dr Date Of Hearing : 10.07.2025 Date Of Order : 16.07.2025 O R D E R Per S.Rifaur Rahman: 1. These Cross Appeals Are Filed By The Assessee & Revenue Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-24, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 23.03.2016 For Assessment Year 2010-11. 2. First We Take Up Assessee’S Appeal & The Assessee Has Taken The Following Grounds Of Appeal :-

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 153ASection 153CSection 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…

Pradeep Heda, Udaipur vs. ACIT/DCIT, Central Circle-1, Udaipur-2, Udaipur

Appeals of the assesses are allowed

ITA 916/JODH/2024[2017-18]Status: DisposedITAT Jodhpur24 Jun 2025AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 115BSection 153ASection 153DSection 43CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND DR. S. SEETHALAKSHMI, HON'BLE JUDICIAL MEMBER Pradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. PAN No. AAIPH2617J Vs. ITA No. 903/Jodh/2024 (A.Y. 2018-19) ITA No. 904/Jodh/2024 (A.Y. 2019-20) ITA No. 916/Jodh/2024 (A.Y. 2017-18) ACIT/DCIT, Central Circle-1, Udaipur. ITA No. 915/Jodh/2024 (Assessment Year 2017-18) Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. PAN No. AAMPH3169D Vs. ACIT/DCIT, Central Circle-1, Udaipur. Ass…

Sunita Heda, Udaipur vs. ACIT/DCIT, Central Circle-1, Udaipur-2, Udaipur

Appeals of the assesses are allowed

ITA 915/JODH/2024[2017-18]Status: DisposedITAT Jodhpur24 Jun 2025AY 2017-18

Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, HonʼBlepradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. Pan No. Aaiph2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. Pan No. Aamph3169D Assessee By Revenue By Date Of Hearing Date Of Pronouncement Dr. Mitha Lal Meena, Α.Μ.:

Section 115BSection 153ASection 153DSection 43CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HONʼBLE ACCOUNTANT MEMBER AND DR. S. SEETHALAKSHMI, HONʼBLE JUDICIAL MEMBER Pradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. PAN No. AAIPH2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. PAN No. AAMPH3169D Assessee by Revenue by Date of Hearing Date of Pronouncement DR. MITHA LAL MEENA, Α.Μ.: ITA No. 903/Jodh/2024 (Α.Υ. 2018-19) ITA No. 904/Jodh/2024 (Α.Υ. 2019-20) ITA No. 916/Jodh/2024 (Α.Υ. 2017-18) Vs. Vs. ACIT/DCIT, Central Circle-1, Udaipur. ITA No. 9…

Pradeep Heda, Udaipur vs. ACIT/DCIT Central Circle-1, Udaipur-2, Udaipur

Appeals of the assesses are allowed

ITA 904/JODH/2024[2019-20]Status: DisposedITAT Jodhpur24 Jun 2025AY 2019-20

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 115BSection 153ASection 153DSection 43CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND DR. S. SEETHALAKSHMI, HON'BLE JUDICIAL MEMBER Pradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. PAN No. AAIPH2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. PAN No. AAMPH3169D Assessee by Revenue by Date of Hearing Date of Pronouncement DR. MITHA LAL MEENA, A.M.: ITA No. 903/Jodh/2024 (A.Y. 2018-19) ITA No. 904/Jodh/2024 (A.Y. 2019-20) ITA No. 916/Jodh/2024 (A.Y. 2017-18) Vs. ACIT/DCIT, Central Circle-1, Udaipur. ITA No…

Pradeep Heda, Udaipur vs. ACIT/DCIT, Central Circle-1, Udaipur-2, Udaipur

Appeals of the assesses are allowed

ITA 903/JODH/2024[2018-19]Status: DisposedITAT Jodhpur24 Jun 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, HonʼBlepradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. Pan No. Aaiph2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. Pan No. Aamph3169D Assessee By Revenue By Date Of Hearing Date Of Pronouncement Dr. Mitha Lal Meena, A.M.:

Section 115BSection 153ASection 153DSection 43CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HONʼBLE ACCOUNTANT MEMBER AND DR. S. SEETHALAKSHMI, HONʼBLE JUDICIAL MEMBER Pradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. PAN No. AAIPH2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. PAN No. AAMPH3169D Assessee by Revenue by Date of Hearing Date of Pronouncement DR. MITHA LAL MEENA, A.M.: ITA No. 903/Jodh/2024 (Α.Υ. 2018-19) ITA No. 904/Jodh/2024 (Α.Υ. 2019-20) ITA No. 916/Jodh/2024 (Α.Υ. 2017-18) Vs. ACIT/DCIT, Central Circle-1, Udaipur. ITA No. 915/J…

ACIT, CC-13, New Delhi vs. Minda Capital Pvt. Ltd., New Delhi

In the result, the appeal being ITA No

ITA 1856/DEL/2021[2017-18]Status: DisposedITAT Delhi13 Jun 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 153ASection 153DSection 69C

…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-CC-13, New Delhi vs. Minda Capital Pvt. Ltd., New Delhi

In the result, the appeal being ITA No

ITA 1855/DEL/2021[2016-17]Status: DisposedITAT Delhi13 Jun 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 153ASection 153DSection 69C

…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…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

ITA 1392/DEL/2020[2018-19]Status: DisposedITAT Delhi13 Jun 2025AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 153ASection 153DSection 69C

…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…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

ITA 1391/DEL/2020[2017-18]Status: DisposedITAT Delhi13 Jun 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 153ASection 153DSection 69C

…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…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

ITA 1390/DEL/2020[2016-17]Status: DisposedITAT Delhi13 Jun 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 153ASection 153DSection 69C

…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…