Which sections of the Income Tax Act does Principal Commissioner of Income-tax v. Subodh Agarwal come up under?

It is most often cited in judgments turning on Section 153D, Section 153A, Section 143(3), Section 132, Section 148, Section 147.

Principal Commissioner of Income-tax v. Subodh Agarwal (149 Taxmann.com 373)

Q: 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.

Q: How many judgments cite Principal Commissioner of Income-tax v. Subodh Agarwal?

194 judgments on BharatTax cite Principal Commissioner of Income-tax v. Subodh Agarwal (149 Taxmann.com 373), spanning 2023 to 2026.

Deputy Commissioner of Income Tax, Circle- Agartala, Agartala vs. Rajarshi Motors Pvt. Ltd., Agartala

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 117/GTY/2018[2008-09]Status: DisposedITAT Guwahati06 Feb 2025AY 2008-09

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 to 123/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 DCIT, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura PAN : AACCR8033P अपीलाथ" / Appellant ""यथ" / Respondent आयकर अपील सं. / ITA Nos.180 to 186/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 Rajarshi Motors Pvt. Ltd., ACIT, Circle A.A. Road, Chandrapur, Agartala Agartala, Tripura Vs. PAN : AACCR8033P अपीलाथ" / Appellant "…

Savita Goyal, Delhi vs. ITO, Delhi

The appeals are allowed

ITA 2821/DEL/2024[2017-18]Status: DisposedITAT Delhi07 Jan 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Ms Monika Singh, CIT-DR

Section 153Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITAs No.2820, 2821 & 3082/Del/2012 Assessment Years: 2007-08, 2008-09 & 2009-10 Mahagun India Pvt. Ltd., Vs. ACIT, C/o Prakash K. Prakash, Central Circle-3, B-1, Sagar Apartments, New Delhi. 6, Tilak Marg, New Delhi – 110 001. PAN: AAACM6572A ITAs No.3663, 3657 & 3658/Del/2012 Assessment Years: 2007-08, 2008-09 & 2009-10 ACIT, Vs. Mahagun India Pvt. Ltd., Central Circle-3, C-215, Vivek Vihar, New Delhi Delhi – 110 095. PAN: AAACM6572A Assessee by : Dr. Rakesh…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jan 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 119/NAG/2024[2020-21]Status: DisposedITAT Nagpur26 Dec 2024AY 2020-21

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…/s153D the assessment proceeding are illegal, bad in law and deserves to be quashed. We take note of few of such decisions referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 117/NAG/2024[2018-19]Status: DisposedITAT Nagpur26 Dec 2024AY 2018-19

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…/s153D the assessment proceeding are illegal, bad in law and deserves to be quashed. We take note of few of such decisions referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 116/NAG/2024[2017-18]Status: DisposedITAT Nagpur26 Dec 2024AY 2017-18

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…/s153D the assessment proceeding are illegal, bad in law and deserves to be quashed. We take note of few of such decisions referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 115/NAG/2024[2016-17]Status: DisposedITAT Nagpur26 Dec 2024AY 2016-17

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…/s153D the assessment proceeding are illegal, bad in law and deserves to be quashed. We take note of few of such decisions referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd, Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 114/NAG/2024[2015-16]Status: DisposedITAT Nagpur26 Dec 2024AY 2015-16

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…/s153D the assessment proceeding are illegal, bad in law and deserves to be quashed. We take note of few of such decisions referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. ACIT Central Circle-1(1), Nagpur

ITA 113/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…/s153D the assessment proceeding are illegal, bad in law and deserves to be quashed. We take note of few of such decisions referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the…

Sanjay Kumar Prop Shree Balaji Oil Mil, Bhiwani vs. DCIT Central Circle-I, Gurgaon

In the result, the approvals granted in the cases before us are established to be invalid and consequential assessments not sustainable

ITA 429/DEL/2024[2014-15]Status: DisposedITAT Delhi30 Oct 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2014-15 Sanjay Kumar, Vs Dcit, Prop. Shree Balaji Oil Mill, Central Circle-I, Ch. Dadri, Raillway Road, Gurgaon. Bhiwani, Haryana – 127 306. Pan: Aicpk8564H Assessment Year: 2015-16 Sunil Gupta, Vs Dcit, Prop. M/S Op Cotton & Oil Mills, Central Circle-I, Charkhi Dadri, Gurgaon. Bhiwani, Haryana. Pan: Aerpp6633H

For Appellant: Shri Lalit Mohan, CA &For Respondent: Shri Dharm Veer Singh, CIT-DR

Section 127(2)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2014-15 Sanjay Kumar, Vs DCIT, Prop. Shree Balaji Oil Mill, Central Circle-I, Ch. Dadri, Raillway Road, Gurgaon. Bhiwani, Haryana – 127 306. PAN: AICPK8564H Assessment Year: 2015-16 Sunil Gupta, Vs DCIT, Prop. M/s OP Cotton and Oil Mills, Central Circle-I, Charkhi Dadri, Gurgaon. Bhiwani, Haryana. PAN: AERPP6633H (Appellant) (Respondent) Assessee/ Appellant by : Shri Lalit Mohan, CA & Shri Parth Singhal, Advocate Revenue by : Shri Dharm Ve…