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 367,154 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

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 251/NAG/2022[2015-16]Status: DisposedITAT Nagpur09 Jun 2025AY 2015-16
Section 143(3)Section 153A

…eing raised for the first time before the Tribunal. The issue of admission of additional ground of appeal for the first time before Tribunal on the issue of 153D of the Act is also discussed by the Hon'ble Bombay High Court in PCIT v/s Smt. Shreelekha Damani, 307 CTR 218 (Bom). In that case, the Department challenged the order of the ITAT, Mumbai Bench, before Bombay High Court, where the issue relating to the provisions of section 153D of the Act was raised for the first time. The Hon'ble High Court held, “Question of validity of the approval goes to the root of the matter and could have been raised at any time.…

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 250/NAG/2022[2014-2015]Status: DisposedITAT Nagpur09 Jun 2025AY 2014-2015

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 143(3)Section 153A

…eing raised for the first time before the Tribunal. The issue of admission of additional ground of appeal for the first time before Tribunal on the issue of 153D of the Act is also discussed by the Hon'ble Bombay High Court in PCIT v/s Smt. Shreelekha Damani, 307 CTR 218 (Bom). In that case, the Department challenged the order of the ITAT, Mumbai Bench, before Bombay High Court, where the issue relating to the provisions of section 153D of the Act was raised for the first time. The Hon'ble High Court held, “Question of validity of the approval goes to the root of the matter and could have been raised at any time.…

Yrce Educate Pvt. Ltd, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 246/NAG/2022[2019-2022]Status: DisposedITAT Nagpur09 Jun 2025AY 2019-2022

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

…eing raised for the first time before the Tribunal. The issue of admission of additional ground of appeal for the first time before Tribunal on the issue of 153D of the Act is also discussed by the Hon'ble Bombay High Court in PCIT v/s Smt. Shreelekha Damani, 307 CTR 218 (Bom). In that case, the Department challenged the order of the ITAT, Mumbai Bench, before Bombay High Court, where the issue relating to the provisions of section 153D of the Act was raised for the first time. The Hon'ble High Court held, “Question of validity of the approval goes to the root of the matter and could have been raised at any time.…

Yrce Educate Pvt. Ltd, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 245/NAG/2022[2018-2019]Status: DisposedITAT Nagpur09 Jun 2025AY 2018-2019

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 153A

…eing raised for the first time before the Tribunal. The issue of admission of additional ground of appeal for the first time before Tribunal on the issue of 153D of the Act is also discussed by the Hon'ble Bombay High Court in PCIT v/s Smt. Shreelekha Damani, 307 CTR 218 (Bom). In that case, the Department challenged the order of the ITAT, Mumbai Bench, before Bombay High Court, where the issue relating to the provisions of section 153D of the Act was raised for the first time. The Hon'ble High Court held, “Question of validity of the approval goes to the root of the matter and could have been raised at any time.…

Yrce Educate Pvt. Ltd, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 244/NAG/2022[2017-2018]Status: DisposedITAT Nagpur09 Jun 2025AY 2017-2018

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 143(3)Section 153A

…eing raised for the first time before the Tribunal. The issue of admission of additional ground of appeal for the first time before Tribunal on the issue of 153D of the Act is also discussed by the Hon'ble Bombay High Court in PCIT v/s Smt. Shreelekha Damani, 307 CTR 218 (Bom). In that case, the Department challenged the order of the ITAT, Mumbai Bench, before Bombay High Court, where the issue relating to the provisions of section 153D of the Act was raised for the first time. The Hon'ble High Court held, “Question of validity of the approval goes to the root of the matter and could have been raised at any time.…

Umesh Sadashiv Thakre, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 243/NAG/2022[2019-20]Status: DisposedITAT Nagpur09 Jun 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 143(3)Section 153A

…eing raised for the first time before the Tribunal. The issue of admission of additional ground of appeal for the first time before Tribunal on the issue of 153D of the Act is also discussed by the Hon'ble Bombay High Court in PCIT v/s Smt. Shreelekha Damani, 307 CTR 218 (Bom). In that case, the Department challenged the order of the ITAT, Mumbai Bench, before Bombay High Court, where the issue relating to the provisions of section 153D of the Act was raised for the first time. The Hon'ble High Court held, “Question of validity of the approval goes to the root of the matter and could have been raised at any time.…

Umesh Sadashiv Thakre, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 242/NAG/2022[2020-2021]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-2021

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 143(3)Section 153A

…eing raised for the first time before the Tribunal. The issue of admission of additional ground of appeal for the first time before Tribunal on the issue of 153D of the Act is also discussed by the Hon'ble Bombay High Court in PCIT v/s Smt. Shreelekha Damani, 307 CTR 218 (Bom). In that case, the Department challenged the order of the ITAT, Mumbai Bench, before Bombay High Court, where the issue relating to the provisions of section 153D of the Act was raised for the first time. The Hon'ble High Court held, “Question of validity of the approval goes to the root of the matter and could have been raised at any time.…

Umesh Sadashiv Thakre, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 240/NAG/2022[F.Y.2017-18]Status: DisposedITAT Nagpur09 Jun 2025
Section 143(3)Section 153A

…eing raised for the first time before the Tribunal. The issue of admission of additional ground of appeal for the first time before Tribunal on the issue of 153D of the Act is also discussed by the Hon'ble Bombay High Court in PCIT v/s Smt. Shreelekha Damani, 307 CTR 218 (Bom). In that case, the Department challenged the order of the ITAT, Mumbai Bench, before Bombay High Court, where the issue relating to the provisions of section 153D of the Act was raised for the first time. The Hon'ble High Court held, “Question of validity of the approval goes to the root of the matter and could have been raised at any time.…

Umesh Sadashiv Thakre, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

In the result, all the appeals filed by the assessee are allowed and all

ITA 239/NAG/2022[2016-17]Status: DisposedITAT Nagpur09 Jun 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 153A

…eing raised for the first time before the Tribunal. The issue of admission of additional ground of appeal for the first time before Tribunal on the issue of 153D of the Act is also discussed by the Hon'ble Bombay High Court in PCIT v/s Smt. Shreelekha Damani, 307 CTR 218 (Bom). In that case, the Department challenged the order of the ITAT, Mumbai Bench, before Bombay High Court, where the issue relating to the provisions of section 153D of the Act was raised for the first time. The Hon'ble High Court held, “Question of validity of the approval goes to the root of the matter and could have been raised at any time.…

Naveen Narang, Delhi vs. PCIT (Central), - 3, Delhi

In the result, assessee’s appeal is allowed

ITA 1560/DEL/2024[2016-17]Status: DisposedITAT Delhi29 May 2025AY 2016-17

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

Section 132Section 139Section 153ASection 153DSection 263

…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…

Jss Buildcon Private Limited, Delhi vs. DCIT Central Circle-2, Noida

In the result, appeal of the assessee is allowed

ITA 4810/DEL/2024[2015-16]Status: DisposedITAT Delhi21 May 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(2)Section 143(3)Section 153ASection 153CSection 153DSection 250

…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…

Jss Buildcon Private Limited, Delhi vs. DCIT, Central Circle-2, Noida

In the result, appeal of the assessee is allowed

ITA 4690/DEL/2024[2016-17]Status: DisposedITAT Delhi21 May 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(2)Section 143(3)Section 153ASection 153CSection 153DSection 250

…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…

Manoj Kumar HUF, Greater Noida vs. DCIT, Central Circle, Noida

In the result, appeal of the assessee is allowed

ITA 354/DEL/2019[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmamanoj Kumar Chaudhary, Vs. Dcit, Central Circle, B – 30, Sector Gamma – 1, Noida. Greater Noida – 201 306 (U.P.). (Pan :Adjpc6140K)

For Appellant: Shri Sandeep Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 132Section 153ASection 153DSection 68

…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…

Manoj Kumar Chaudhary, Noida vs. DCIT, Central Circle, Noida

In the result, appeal of the assessee is allowed

ITA 337/DEL/2019[2015-16]Status: DisposedITAT Delhi21 May 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmamanoj Kumar Chaudhary, Vs. Dcit, Central Circle, B – 30, Sector Gamma – 1, Noida. Greater Noida – 201 306 (U.P.). (Pan :Adjpc6140K)

For Appellant: Shri Sandeep Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 132Section 153ASection 153DSection 68

…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-1, Gurugram vs. Bhupendra Steels P.Ltd, New Delhi

In the result, the cross objections filed by the assessee is allowed

ITA 710/DEL/2020[2011-12]Status: DisposedITAT Delhi20 May 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahmandcit, Central Circle 1, Vs. Bhupendra Steels P. Ltd., Gurugram. 1098, Chitranjan Park, New Delhi. (Pan : Aaacb0104B) Co No.101/Del/2023 (In Ita No.710/Del/2020) (Assessment Year: 2011-12) Bhupendra Steels P. Ltd., Vs. Dcit, Central Circle 1, 1098, Chitranjan Park, Gurugram. New Delhi. (Pan : Aaacb0104B) (Appellant) (Respondent) Assessee By : Shri Somil Agarwal, Advocate Revenue By : Shri Rajesh Tiwari, Sr. Dr Date Of Hearing : 20.05.2025 Date Of Order : 20.05.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed The Appeal Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-3, Gurugram [“Ld. Cit(A)”, For Short] Dated 04.12.2019 For Ay 2011-12 & The Assessee Has Also Filed

For Appellant: Shri Somil Agarwal, AdvocateFor Respondent: Shri Rajesh Tiwari, Sr. DR
Section 153(1)(b)Section 153ASection 153A(1)(b)Section 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. 6 CO No.101/Del/2023 2. Following question was argued before us for our consideration: "Whether on the facts…

Naveen Narang, Delhi vs. DCIT, Central Circle - 29, Delhi

In the result, assessee’s appeals in ITA Nos

ITA 3995/DEL/2024[2019-20]Status: DisposedITAT Delhi16 May 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Manish Agarwal, Accountant Memebr

Section 115BSection 132Section 143(1)Section 153ASection 153DSection 69A

…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…

Naveen Narang, Delhi vs. DCIT, Central Circle - 29, Delhi

In the result, assessee’s appeals in ITA Nos

ITA 3994/DEL/2024[2018-19]Status: DisposedITAT Delhi16 May 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Manish Agarwal, Accountant Memebr

Section 115BSection 132Section 143(1)Section 153ASection 153DSection 69A

…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…

Naveen Narang, Delhi vs. DCIT, Central Circle - 29, Delhi

In the result, assessee’s appeals in ITA Nos

ITA 3993/DEL/2024[2017-18]Status: DisposedITAT Delhi16 May 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Manish Agarwal, Accountant Memebr

Section 115BSection 132Section 143(1)Section 153ASection 153DSection 69A

…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…

ITO, Ward- 10(2), New Delhi vs. Gold Cause Constructions Pvt. Ltd., New Delhi

In the result, appeal of the assessee is allowed

ITA 1393/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Mar 2025AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 153ASection 153DSection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1391 to 1395 /DEL/2022 (Assessment Years : 2009-10, 2012-13, 2013-14, 2014-15 & 2015-16) Ashish Garg, vs. DCIT, Central Circle II, B – 16, Sector 2, Noida. Noida – 201 301 (Uttar Pradesh). (PAN : AEJPG9666H) DCIT, Central Circle II, vs. Ashish Garg, Noida. B – 16, Sector 2, Noida – 201 301 (Uttar Pradesh). (PAN : AEJPG9666H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Amit Goel, CA Shri Pranav Yadav, Advocate REVENUE BY : Shri Amit Jain, CIT DR Date of H…

Intelenet Global Services Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, appeal of the assessee is allowed

ITA 4810/DEL/2016[2009-10]Status: DisposedITAT Delhi05 Mar 2025AY 2009-10

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(2)Section 143(3)Section 153ASection 153CSection 153DSection 250

…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…