Principal Commissioner of Income-tax v. Subodh Agarwal

149 Taxmann.com 373High Court2023#484 most cited

What is Principal Commissioner of Income-tax v. Subodh Agarwal authority for?

Approval of draft assessment orders under Section 153D must be granted with due application of mind, not mechanically. Approving multiple cases, such as 38 in a single day, without proper scrutiny amounts to mechanical approval, rendering the assessment invalid.

194

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

Subodh Agarwal · 149 Taxmann.com 373 · Section 153D · Section 153A · mechanical approval · draft assessment order · application of mind · invalid assessment · single day approval · search assessment procedure

Sections most often in play

Section 153DSection 153ASection 143(3)Section 132Section 148Section 147Section 115BBESection 144

Issues it is cited on

section 115bbe(b)section 114(e)section 2(28c)section 274(2)section 117section 37bsection 144basection 243time barred assessmentsection 158bgsection 153a(1)(a)section 271aab(1a)

Judgments citing Principal Commissioner of Income-tax v. Subodh Agarwal

Nageshwar Builders (P) Ltd., New Delhi vs. DCIT Central Circle-14, New Delhi

In the result, assessee’s appeals are allowed as indicated above

ITA 1662/DEL/2023[2006-07]Status: DisposedITAT Delhi29 Apr 2024AY 2006-07

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1661, 1662, 1663, 1664, 1703 & 1704/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09 Nageshwar Builders (P) Ltd., Vs DCIT, Central Circle-14, Flat No. 4, R.R. Apartments, New Delhi. 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACCN0116B APPELLANT RESPONDENT AND A.Y. 2005-06 A.Y. 2006-07 DCIT, Central Circle-14, Vs Nageshwar Builders (P) Ltd., New Delhi. Flat No. 4, R.R. Apartments, 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACC…

Nageshwar Builders (P) Ltd., New Delhi vs. DCIT Central Circle-14, New Delhi

In the result, assessee’s appeals are allowed as indicated above

ITA 1661/DEL/2023[2005-06]Status: DisposedITAT Delhi29 Apr 2024AY 2005-06

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1661, 1662, 1663, 1664, 1703 & 1704/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09 Nageshwar Builders (P) Ltd., Vs DCIT, Central Circle-14, Flat No. 4, R.R. Apartments, New Delhi. 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACCN0116B APPELLANT RESPONDENT AND A.Y. 2005-06 A.Y. 2006-07 DCIT, Central Circle-14, Vs Nageshwar Builders (P) Ltd., New Delhi. Flat No. 4, R.R. Apartments, 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACC…

Mdlr Airlines (P) Ltd., New Delhi vs. DCIT Central Circle-14, New Delhi

In the result, assessee’s appeals are allowed as indicated above

ITA 1421/DEL/2023[2008-09]Status: DisposedITAT Delhi29 Apr 2024AY 2008-09

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1420, 1421,1718 & 1719/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2007-08 A.Y. 2008-09 MDLR Airline (P) Ltd., Vs DCIT, Central Circle-14, Flat no. 4, R.R. Apartments, New Delhi. 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT AND A.Y. 2007-08 A.Y. 2008-09 DCIT, Central Circle-14, Vs MDLR Airline (P) Ltd., New Delhi. Flat no. 4, R.R. Apartments, 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT Assessee represented b…

Mdlr Airlines (P) Ltd., New Delhi vs. DCIT Central Circle-14, New Delhi

In the result, assessee’s appeals are allowed as indicated above

ITA 1420/DEL/2023[2007-08]Status: DisposedITAT Delhi29 Apr 2024AY 2007-08

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1420, 1421,1718 & 1719/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2007-08 A.Y. 2008-09 MDLR Airline (P) Ltd., Vs DCIT, Central Circle-14, Flat no. 4, R.R. Apartments, New Delhi. 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT AND A.Y. 2007-08 A.Y. 2008-09 DCIT, Central Circle-14, Vs MDLR Airline (P) Ltd., New Delhi. Flat no. 4, R.R. Apartments, 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT Assessee represented b…

M/S. Riya Real Estates Pvt. Ltd., Mumbai vs. Assistant Commissioner of Income Tax, Central Circle-2, Raipur

In the result, the appeal of the assessee in ITA No

ITA 108/RPR/2021[2013-14]Status: DisposedITAT Raipur01 Nov 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / It(Ss) A No. 01/Rpr/2018 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Riya Real Estates Private Limited 308, 3Rd Floor, Ceejay House, Dr. A.B. Road, Worli, Mumbai (Mh)-400 018 Pan : Aadcr8769B .......अपीलाथ" / Appellant बनाम / V/S. The Asst. Commissioner Of Income Tax, Central Circle-Ii, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Smt. Ila M Parmar, CIT-DR
Section 132Section 143(3)Section 153ASection 153A(1)Section 153DSection 250Section 56(2)(viia)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / IT(SS) A No. 01/RPR/2018 "नधा"रण वष" / Assessment Year : 2012-13 M/s. Riya Real Estates Private Limited 308, 3rd Floor, Ceejay House, Dr. A.B. Road, Worli, Mumbai (MH)-400 018 PAN : AADCR8769B .......अपीलाथ" / Appellant बनाम / V/s. The Asst. Commissioner of Income Tax, Central Circle-II, Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No. 108/RPR/2021 "नधा"रण वष" / Assessment Year : 2013-14 M/s. Riya Real Estate…

Shri Ravinder Singh, Jalandhar vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, the appeals of the assessee are allowed

ITA 9/ASR/2020[2017-18]Status: DisposedITAT Amritsar26 Jul 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 5 to 9/Asr/2020 Assessment Years: 2012-13 & 2013-14, 2015-16 to 2017-18 Sh. Ravinder Singh, Vs. Deputy Commissioner of 14-15, Guru Nanak Nagar, Income Tax, Central Circle-1, Jalandhar Jalandhar [PAN: ABRPS 5016J] (Appellant) (Respondent) Appellant by : Sh. Surinder Mahajan, CA Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing: 18.07.2023 Date of Pronouncement: 26.07.2023 ORDER Per Bench: This bunch of appeal has been filed…

Shri Ravinder Singh, Jalandhar vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, the appeals of the assessee are allowed

ITA 8/ASR/2020[2016-17]Status: DisposedITAT Amritsar26 Jul 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 5 to 9/Asr/2020 Assessment Years: 2012-13 & 2013-14, 2015-16 to 2017-18 Sh. Ravinder Singh, Vs. Deputy Commissioner of 14-15, Guru Nanak Nagar, Income Tax, Central Circle-1, Jalandhar Jalandhar [PAN: ABRPS 5016J] (Appellant) (Respondent) Appellant by : Sh. Surinder Mahajan, CA Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing: 18.07.2023 Date of Pronouncement: 26.07.2023 ORDER Per Bench: This bunch of appeal has been filed…

Shri Ravinder Singh, Jalandhar vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, the appeals of the assessee are allowed

ITA 7/ASR/2020[2015-16]Status: DisposedITAT Amritsar26 Jul 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 5 to 9/Asr/2020 Assessment Years: 2012-13 & 2013-14, 2015-16 to 2017-18 Sh. Ravinder Singh, Vs. Deputy Commissioner of 14-15, Guru Nanak Nagar, Income Tax, Central Circle-1, Jalandhar Jalandhar [PAN: ABRPS 5016J] (Appellant) (Respondent) Appellant by : Sh. Surinder Mahajan, CA Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing: 18.07.2023 Date of Pronouncement: 26.07.2023 ORDER Per Bench: This bunch of appeal has been filed…

Shri Ravinder Singh, Jalandhar vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, the appeals of the assessee are allowed

ITA 6/ASR/2020[2013-14]Status: DisposedITAT Amritsar26 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 5 to 9/Asr/2020 Assessment Years: 2012-13 & 2013-14, 2015-16 to 2017-18 Sh. Ravinder Singh, Vs. Deputy Commissioner of 14-15, Guru Nanak Nagar, Income Tax, Central Circle-1, Jalandhar Jalandhar [PAN: ABRPS 5016J] (Appellant) (Respondent) Appellant by : Sh. Surinder Mahajan, CA Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing: 18.07.2023 Date of Pronouncement: 26.07.2023 ORDER Per Bench: This bunch of appeal has been filed…

Shri Ravinder Singh, Jalandhar vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, the appeals of the assessee are allowed

ITA 5/ASR/2020[2012-13]Status: DisposedITAT Amritsar26 Jul 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 5 to 9/Asr/2020 Assessment Years: 2012-13 & 2013-14, 2015-16 to 2017-18 Sh. Ravinder Singh, Vs. Deputy Commissioner of 14-15, Guru Nanak Nagar, Income Tax, Central Circle-1, Jalandhar Jalandhar [PAN: ABRPS 5016J] (Appellant) (Respondent) Appellant by : Sh. Surinder Mahajan, CA Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing: 18.07.2023 Date of Pronouncement: 26.07.2023 ORDER Per Bench: This bunch of appeal has been filed…

Shri Murli Manohar, Jalandhar vs. Assistant Commissioneer of Income Tax Central Circle-2, Jalandhar

In the result, both the appeals of the assessee are allowed

ITA 556/ASR/2019[2016-17]Status: DisposedITAT Amritsar26 Jul 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 143(3)Section 153ASection 153DSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 555 & 556/Asr/2019 Assessment Years: 2015-16 & 2016-17 Sh. Murli Manohar, Vs. Asstt. Commissioner of Income D-602, Jalandhar Heights, Tax, Circle-2, Jalandhar 66 Road, Jalandhar [PAN: AASPM 1133E] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing: 18.07.2023 Date of Pronouncement: 26.07.2023 ORDER Per Dr. M. L. Meena, AM: Both the captioned appeals have been filed by the assessees aga…

Shri Murli Manohar, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result, both the appeals of the assessee are allowed

ITA 555/ASR/2019[2015-16]Status: DisposedITAT Amritsar26 Jul 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 143(3)Section 153ASection 153DSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 555 & 556/Asr/2019 Assessment Years: 2015-16 & 2016-17 Sh. Murli Manohar, Vs. Asstt. Commissioner of Income D-602, Jalandhar Heights, Tax, Circle-2, Jalandhar 66 Road, Jalandhar [PAN: AASPM 1133E] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing: 18.07.2023 Date of Pronouncement: 26.07.2023 ORDER Per Dr. M. L. Meena, AM: Both the captioned appeals have been filed by the assessees aga…

Sh. Balwinder Singh Kohli, Jalandhar vs. The Dy Commissioner of Income Tax, Jalandhar

The appeals are disposed off in the manner discussed as above

ITA 87/ASR/2017[2013-14]Status: DisposedITAT Amritsar21 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh . Hitendra Bhauraoji Ninawe
Section 143Section 153DSection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 87/Asr/2017 Assessment Year: 2013-14 Shri Balwinder Singh Kohli Vs. The DCIT 10- Jyoti Nagar, Near Income Tax Central Circle-II, Colony, Jalandhar Jalandhar PAN: ADTPS2409R APPELLANT RESPONDENT I.T.A. No. 266/Asr/2017 Assessment Year: 2013-14 Shri Darshan Pal Singh Garewal Vs. Dy. CIT C/o Shri Dinesh Sarna (Advocate) Central Circle-II Model Town Road, Jalandhar Jalandhar PAN: AISPG9530B APPELLANT RESPONDENT Assessee by: Sh. Ashray Sarna, CA Revenue by:…

Sh. Darshan Pal Singh Grewal, Ludhiana vs. D.C.I.T., Central Circle-II, Jalandhar

The appeals are disposed off in the manner discussed as above

ITA 266/ASR/2017[2013-14]Status: DisposedITAT Amritsar21 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh . Hitendra Bhauraoji Ninawe
Section 143Section 153DSection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 87/Asr/2017 Assessment Year: 2013-14 Shri Balwinder Singh Kohli Vs. The DCIT 10- Jyoti Nagar, Near Income Tax Central Circle-II, Colony, Jalandhar Jalandhar PAN: ADTPS2409R APPELLANT RESPONDENT I.T.A. No. 266/Asr/2017 Assessment Year: 2013-14 Shri Darshan Pal Singh Garewal Vs. Dy. CIT C/o Shri Dinesh Sarna (Advocate) Central Circle-II Model Town Road, Jalandhar Jalandhar PAN: AISPG9530B APPELLANT RESPONDENT Assessee by: Sh. Ashray Sarna, CA Revenue by:…