What is Pr.CIT v. Anuj Bansal authority for?

Approval for assessments under Section 153D must demonstrate application of mind to the facts of the case and be obtained separately for each assessment year.

How many judgments cite Pr.CIT v. Anuj Bansal?

83 judgments on BharatTax cite Pr.CIT v. Anuj Bansal (165 Taxmann.com 3), spanning 2024 to 2026.

Which sections of the Income Tax Act does Pr.CIT v. Anuj Bansal come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 153D, Section 132, Section 143(2), Section 153B.

Pr.CIT v. Anuj Bansal (165 Taxmann.com 3)

Sri Srinivasa Educational & Charitable Trust, Bangalore vs. DCIT, Central Circle-2(3), Bengaluru

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &

Section 12ASection 132Section 132(3)Section 143(3)Section 153ASection 153BSection 25Section 250Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 939 & 940/Bang/2025 Assessment Year: 2020-21 & 2021-22 M/s Sri Srinivasa Educational & Charitable Trust, No.619/G, 36th Cross, 2nd Block, Rajajinagar, Bangalore – 560 010. Vs. The Dy. Commissioner of Income Tax, Central Circle – 2(3), Bangalore. PAN – AAGCS 0925 B APPELLANT RESPONDENT Assessee by : Shri M.V Prasad, CA & Shri KS Rajendra Kumar, IRS (Retired) Revenue by : Shri Muthu Shankar, CIT & Shri Subramanian S, JCIT - (DRs) Date of hearing : 14.11.2025 Date o…

Sri Srinivasa Educational & Charitable Trust, Bangalore vs. DCIT, Central Circle-2(3), Bangalore

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &

Section 12ASection 132Section 132(3)Section 143(3)Section 153ASection 153BSection 25Section 250Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 939 & 940/Bang/2025 Assessment Year: 2020-21 & 2021-22 M/s Sri Srinivasa Educational & Charitable Trust, No.619/G, 36th Cross, 2nd Block, Rajajinagar, Bangalore – 560 010. PAN – AAGCS 0925 B APPELLANT Assessee by : Shri M.V Prasad, CA & Shri KS Rajendra Kumar, IRS (Retired) Revenue by : Shri Muthu Shankar, CIT & Shri Subramanian S, JCIT - (DRs) Date of hearing : 14.11.2025 Date of Pronouncement : 26.11.2025 Vs. The Dy. Commissioner of Income Tax, Central Cir…

Dy. Commissioner of Income Tax, Kota vs. Motion Education Pvt. Ltd., Kota

In the result, the appeals of the revenue stands dismissed, and the

ITA 472/JPR/2025[2017-18]Status: DisposedITAT Jaipur31 Oct 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &

For Appellant: Mrs. Raksha Birla CA (V.C)For Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 472 & 455/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2017-18 & 2018-19 cuke DCIT, Motion Education Private Vs. Central Circle, Limited, Kota 394, Rajeev Gandhi Nagar, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICM4637L vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 20 & 21/JP/2025 (Arising out of ITA. Nos. 472 & 455/JP/2025) fu/…

Dy. Commissioner of Income Tax, Kota vs. Motion Education Pvt. Ltd., Kota

In the result, the appeals of the revenue stands dismissed, and the

ITA 455/JPR/2025[2018-19]Status: DisposedITAT Jaipur31 Oct 2025AY 2018-19

For Appellant: Mrs. Raksha Birla CA (V.C)For Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 153A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "A" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Private Limited, 394, Rajeev Gandhi Nagar, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.…

Sanjay Kumar Karnani, Jaipur vs. ACIT, Central Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

ITA 673/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Oct 2025AY 2016-17

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambica Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-03, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

Sanjay Kumar Karnani, Jaipur vs. ACIT, Central Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

ITA 672/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambica Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-03, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

Shri Ambica Garments, Jodhpur vs. ACIT, Central Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

ITA 61/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Oct 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur, Jodhpur

In the result, all appeals of the assessee are disposed off in terms of

ITA 59/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

ITA 57/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

Shri Dipendra Singh, Tonk vs. ACIT Cen Cir 2, Jaipur

In the result, the appeals of the assessee in ITA

ITA 251/JPR/2024[2018-19]Status: DisposedITAT Jaipur15 Oct 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 115BSection 143(3)Section 153CSection 250Section 68Section 69Section 69A

…`आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 247 to 251/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16, 2017-18 to 2018-19 cuke Shri Dependra Singh The ACIT, 9, Patharaj Newai, Vs. Central Circle-2, Tonk. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: CICPS1057D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, C.…

Shri Dipendra Singh, Tonk vs. ACIT Cen Cir 2, Jaipur

In the result, the appeals of the assessee in ITA

ITA 250/JPR/2024[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 115BSection 143(3)Section 153CSection 250Section 68Section 69Section 69A

…`आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 247 to 251/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16, 2017-18 to 2018-19 cuke Shri Dependra Singh The ACIT, 9, Patharaj Newai, Vs. Central Circle-2, Tonk. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: CICPS1057D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, C.…

Shri Dipendra Singh, Tonk vs. ACIT Cen Cir 2, Jaipur

In the result, the appeals of the assessee in ITA

ITA 249/JPR/2024[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 115BSection 143(3)Section 153CSection 250Section 68Section 69Section 69A

…`आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 247 to 251/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16, 2017-18 to 2018-19 cuke Shri Dependra Singh The ACIT, 9, Patharaj Newai, Vs. Central Circle-2, Tonk. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: CICPS1057D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, C.…

Shri Dipendra Singh, Tonk vs. ACIT Cen Cir 2, Jaipur

In the result, the appeals of the assessee in ITA

ITA 248/JPR/2024[2014-15]Status: DisposedITAT Jaipur15 Oct 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 115BSection 143(3)Section 153CSection 250Section 68Section 69Section 69A

…`आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 247 to 251/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16, 2017-18 to 2018-19 cuke Shri Dependra Singh The ACIT, 9, Patharaj Newai, Vs. Central Circle-2, Tonk. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: CICPS1057D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, C.…

Shri Dipendra Singh, Tonk vs. ACIT Cen Cir 2, Jaipur

In the result, the appeals of the assessee in ITA

ITA 247/JPR/2024[2013-14]Status: DisposedITAT Jaipur15 Oct 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 115BSection 143(3)Section 153CSection 250Section 68Section 69Section 69A

…`आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 247 to 251/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16, 2017-18 to 2018-19 cuke Shri Dependra Singh The ACIT, 9, Patharaj Newai, Vs. Central Circle-2, Tonk. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: CICPS1057D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, C.…

Jeevan Jyoti Infrastructure Company Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13