Rishabchand Bhansali v. Dy. CIT

267 ITR 577High Court2004#458 most cited

What is Rishabchand Bhansali v. Dy. CIT authority for?

The previous approval required for assessment orders under provisions like Section 158BG or Section 153D is an administrative power and an internal matter, not deciding the assessee's rights. A mere irregularity in granting such administrative approval does not vitiate the assessment order.

202

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2026.

Also referred to as

Rishabchand Bhansali v. Dy. CIT · 267 ITR 577 · Section 158BG approval · Section 153D approval · administrative power · internal matter · irregularity in approval · not fatal to assessment · search assessment approval · block assessment approval

Also reported as

136 Taxmann 579

Sections most often in play

Section 153DSection 153ASection 143(3)Section 147Section 148Section 132Section 158BGSection 142(1)

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)section 114(e)section 43(3)section 153b(1)(b)section 136section 274(2)section 144basection 193section 196

Judgments citing Rishabchand Bhansali v. Dy. CIT

Assistant Commissioner of Income Tax, Allahabad vs. Jyoti Mediservices Ltd., Allahabad

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…07) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 43 (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of the Act was akin to approval u/s 274(2) of the Act and further that the approval u/s 274(2) of the Act was held to be a procedu…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…07) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 43 (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of the Act was akin to approval u/s 274(2) of the Act and further that the approval u/s 274(2) of the Act was held to be a procedu…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…07) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 43 (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of the Act was akin to approval u/s 274(2) of the Act and further that the approval u/s 274(2) of the Act was held to be a procedu…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…07) and relied on the following case laws: (i) [2003] 263 ITR 550 (SC), ACIT vs. Velliappa Textiles Ltd. (ii) [2002] 255 ITR 144 (Madras), Sakthivel Bankers vs. ACIT I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 43 (iii) [2004] 267 ITR 577 (Karnataka) Rishabchand Bhansali vs. DCIT (iv) [2000] 243 ITR 425 (AP) (v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of the Act was akin to approval u/s 274(2) of the Act and further that the approval u/s 274(2) of the Act was held to be a procedu…

Dileep K Gupta, Delhi vs. DCIT CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 153/DEL/2025[2021-22]Status: DisposedITAT Delhi19 Nov 2025AY 2021-22

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 152/DEL/2025[2019-20]Status: DisposedITAT Delhi19 Nov 2025AY 2019-20

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 151/DEL/2025[2018-19]Status: DisposedITAT Delhi19 Nov 2025AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 150/DEL/2025[2017-18]Status: DisposedITAT Delhi19 Nov 2025AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT, CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 149/DEL/2025[2016-17]Status: DisposedITAT Delhi19 Nov 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT, CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 148/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Nov 2025AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Moin Akhtar Qureshi, New Delhi vs. ACIT, Central Circle- 19, New Delhi

ITA 7034/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Oct 2025AY 2009-10

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 1102 to 1108/Del/2019 Assessment Years: 2008-09 to 2014-15 M/s. Impress Estates Pvt. Ltd. Vs. Assistant Commissioner of C-134, Ground Floor, Income Tax, Defence Colony, Central Circle-19, New Delhi-1100 24 New Delhi PAN No. AAACI3114L (Appellant) (Respondent) ITA Nos. 2043 & 2047/Del/2019 Assessment Years: 2009-10 & 2014-15 Assistant Commissioner of Vs. M/s. Impress Estates Pvt. Ltd. Income Tax, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi…

ACIT Central Circle-19, New Delhi vs. Nasreen Moin Qureshi, New Delhi

ITA 2944/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 1102 to 1108/Del/2019 Assessment Years: 2008-09 to 2014-15 M/s. Impress Estates Pvt. Ltd. Vs. Assistant Commissioner of C-134, Ground Floor, Income Tax, Defence Colony, Central Circle-19, New Delhi-1100 24 New Delhi PAN No. AAACI3114L (Appellant) (Respondent) ITA Nos. 2043 & 2047/Del/2019 Assessment Years: 2009-10 & 2014-15 Assistant Commissioner of Vs. M/s. Impress Estates Pvt. Ltd. Income Tax, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi…

Nasreen Moin Qureshi, New Delhi vs. ACIT Central Circle-19, New Delhi

ITA 2412/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Oct 2025AY 2011-12

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 1102 to 1108/Del/2019 Assessment Years: 2008-09 to 2014-15 M/s. Impress Estates Pvt. Ltd. Vs. Assistant Commissioner of C-134, Ground Floor, Income Tax, Defence Colony, Central Circle-19, New Delhi-1100 24 New Delhi PAN No. AAACI3114L (Appellant) (Respondent) ITA Nos. 2043 & 2047/Del/2019 Assessment Years: 2009-10 & 2014-15 Assistant Commissioner of Vs. M/s. Impress Estates Pvt. Ltd. Income Tax, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi…

ACIT, Central Circle- 19, New Delhi vs. Moin Akhtar Qureshi, New Delhi

ITA 2144/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 1102 to 1108/Del/2019 Assessment Years: 2008-09 to 2014-15 M/s. Impress Estates Pvt. Ltd. Vs. Assistant Commissioner of C-134, Ground Floor, Income Tax, Defence Colony, Central Circle-19, New Delhi-1100 24 New Delhi PAN No. AAACI3114L (Appellant) (Respondent) ITA Nos. 2043 & 2047/Del/2019 Assessment Years: 2009-10 & 2014-15 Assistant Commissioner of Vs. M/s. Impress Estates Pvt. Ltd. Income Tax, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi…

ACIT Central Circle-19, New Delhi vs. Impress Estates Pvt Ltd., New Delhi

ITA 2043/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Oct 2025AY 2009-10

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 1102 to 1108/Del/2019 Assessment Years: 2008-09 to 2014-15 M/s. Impress Estates Pvt. Ltd. Vs. Assistant Commissioner of C-134, Ground Floor, Income Tax, Defence Colony, Central Circle-19, New Delhi-1100 24 New Delhi PAN No. AAACI3114L (Appellant) (Respondent) ITA Nos. 2043 & 2047/Del/2019 Assessment Years: 2009-10 & 2014-15 Assistant Commissioner of Vs. M/s. Impress Estates Pvt. Ltd. Income Tax, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi…

ACIT Central Circle-19, New Delhi vs. Mohd. Shahnawaz, New Delhi

ITA 1877/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 1102 to 1108/Del/2019 Assessment Years: 2008-09 to 2014-15 M/s. Impress Estates Pvt. Ltd. Vs. Assistant Commissioner of C-134, Ground Floor, Income Tax, Defence Colony, Central Circle-19, New Delhi-1100 24 New Delhi PAN No. AAACI3114L (Appellant) (Respondent) ITA Nos. 2043 & 2047/Del/2019 Assessment Years: 2009-10 & 2014-15 Assistant Commissioner of Vs. M/s. Impress Estates Pvt. Ltd. Income Tax, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi…

Moin Akhtar Qureshi, New Delhi vs. ACIT, Central Circle- 19, New Delhi

ITA 1836/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 1102 to 1108/Del/2019 Assessment Years: 2008-09 to 2014-15 M/s. Impress Estates Pvt. Ltd. Vs. Assistant Commissioner of C-134, Ground Floor, Income Tax, Defence Colony, Central Circle-19, New Delhi-1100 24 New Delhi PAN No. AAACI3114L (Appellant) (Respondent) ITA Nos. 2043 & 2047/Del/2019 Assessment Years: 2009-10 & 2014-15 Assistant Commissioner of Vs. M/s. Impress Estates Pvt. Ltd. Income Tax, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi…

Mohd. Shahnawaz, New Delhi vs. ACIT Central Circle-19, New Delhi

ITA 1728/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 1102 to 1108/Del/2019 Assessment Years: 2008-09 to 2014-15 M/s. Impress Estates Pvt. Ltd. Vs. Assistant Commissioner of C-134, Ground Floor, Income Tax, Defence Colony, Central Circle-19, New Delhi-1100 24 New Delhi PAN No. AAACI3114L (Appellant) (Respondent) ITA Nos. 2043 & 2047/Del/2019 Assessment Years: 2009-10 & 2014-15 Assistant Commissioner of Vs. M/s. Impress Estates Pvt. Ltd. Income Tax, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi…

Impress Estates Pvt Ltd., New Delhi vs. ACIT Central Circle-19, New Delhi

ITA 1102/DEL/2019[2008-09]Status: DisposedITAT Delhi28 Oct 2025AY 2008-09

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 1102 to 1108/Del/2019 Assessment Years: 2008-09 to 2014-15 M/s. Impress Estates Pvt. Ltd. Vs. Assistant Commissioner of C-134, Ground Floor, Income Tax, Defence Colony, Central Circle-19, New Delhi-1100 24 New Delhi PAN No. AAACI3114L (Appellant) (Respondent) ITA Nos. 2043 & 2047/Del/2019 Assessment Years: 2009-10 & 2014-15 Assistant Commissioner of Vs. M/s. Impress Estates Pvt. Ltd. Income Tax, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi…

Kailash Gahlot, New Delhi vs. DCIT, Central Circle-4, New Delhi

In the result, the appeal of the assessee is partly allowed as above

ITA 3431/DEL/2023[2015-16]Status: DisposedITAT Delhi24 Oct 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.3431/Del./2023, A.Y. 2015-16 Kailash Gahlot Deputy Commissioner Of C-6/6172, Vasant Kunj, Income Tax, New Delhi Vs. Central Circle-4, Pan: Aajpg2849N New Delhi (Appellant) (Respondent) Appellant By Sh. Vinod Kumar Bindal, Ca Sh. Anmol Jha, Advocate Respondent By Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing 28/07/2025 Date Of Pronouncement 24/10/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For Assessment Year (‘Ay’) 2015-16 Is Directed Against The Order Dated 30.09.2023 Of The Commissioner Of Income Tax (Appeals)-23, New Delhi [‘Cit(A)’].

Section 115BSection 132(4)Section 153DSection 69C

…but only considers whether the Assessing Officer has fulfilled the requirements of section 153A/153C. The Hon'ble Karnataka High Court in its decision in Income Tax Appeal No. 63/2004 dated 23.2.2004 the case of Rishabchand Bhansali v. DCIT reported in [2004] 267 ITR 577. The Hon'ble Court has stated as under: "4.2 thirdly the order passed by the Joint Commissioner granting previous approval under the proviso to Section 158BG is in exercise of administrative power on being satisfied that the order of assessment has been made in accordance with the provisions of Chapter XIV-B. The previous approval is purely an in…