What is Shreelekha Damani v. DCIT authority for?

Approval granted by a superior authority under Section 153D in a mechanical or perfunctory manner, without proper application of mind, lacks legal sanctity and renders the subsequent assessment order null and void.

How many judgments cite Shreelekha Damani v. DCIT?

236 judgments on BharatTax cite Shreelekha Damani v. DCIT (173 TTJ 332), spanning 2018 to 2026.

Which sections of the Income Tax Act does Shreelekha Damani v. DCIT come up under?

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

Shreelekha Damani v. DCIT (173 TTJ 332)

ACIT, Central Circle- 15, New Delhi vs. Fortune Industrial Resources Ltd., Delhi

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

ITA 119/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Nov 2020AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…ind and, therefore, such approval given being not in accordance with the law, the assessment orders are liable to be quashed. For the above proposition, he relied on the decision of the Mumbai Bench of the Tribunal in the case of Shreelekha Damani reported in 173 TTJ 332 which was affirmed by the Hon’ble Mumbai High Court in the case of PCIT vs. Smt. Shreelekha Damani reported in 174 DTR 86. Referring to clause 9 of Manual of Office Procedure, Volume II (Technical) issued in the month of February, 2003 by the Directorate of Income-tax on behalf of CBDT, he submitted that the said clause mandates the assessing off…

ACIT, Central Circle- 15, New Delhi vs. Moon Beverages Ltd., New Delhi

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

ITA 115/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…ind and, therefore, such approval given being not in accordance with the law, the assessment orders are liable to be quashed. For the above proposition, he relied on the decision of the Mumbai Bench of the Tribunal in the case of Shreelekha Damani reported in 173 TTJ 332 which was affirmed by the Hon’ble Mumbai High Court in the case of PCIT vs. Smt. Shreelekha Damani reported in 174 DTR 86. Referring to clause 9 of Manual of Office Procedure, Volume II (Technical) issued in the month of February, 2003 by the Directorate of Income-tax on behalf of CBDT, he submitted that the said clause mandates the assessing off…

ACIT, Central Circle- 15, New Delhi vs. Hal Offshore Ltd., New Delhi

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

ITA 111/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…ind and, therefore, such approval given being not in accordance with the law, the assessment orders are liable to be quashed. For the above proposition, he relied on the decision of the Mumbai Bench of the Tribunal in the case of Shreelekha Damani reported in 173 TTJ 332 which was affirmed by the Hon’ble Mumbai High Court in the case of PCIT vs. Smt. Shreelekha Damani reported in 174 DTR 86. Referring to clause 9 of Manual of Office Procedure, Volume II (Technical) issued in the month of February, 2003 by the Directorate of Income-tax on behalf of CBDT, he submitted that the said clause mandates the assessing off…

Deputy Commissioner of Income Tax, Circle - Agartala, Agartala vs. Shri Subhajit Paul, Agartala

In the result, cross-objection nos

ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA

Section 143(2)Section 143(3)Section 153D

…was approved by the Ld. Addl. CIT, therefore the assessment order passed by the Ld. Assessing Officer is illegal and liable to be quashed. c. Further it is submitted that, the Hon'ble ITAT of Mumbai in the case of "Smt. Shreelekha Dam ani Vs. Dy. CIT, (2015) 173 TTJ 332 (Mumbai)" it was held that, 'legislative intent is clear inasmuch as prior to the insertion of Sec.l53D, there was no provision for taking approval in cases of assessment and reassessment in cases where search has been conducted. Thus, the legislature wanted the assessments/reassessments of search and seizure cases should be made with the prior a…

Anurag Mittal, Firozabad vs. DCIT Central Circle, Agra

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

ITA 136/AGR/2018[2013-14]Status: DisposedITAT Agra06 Nov 2019AY 2013-14

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 153DSection 234A

…r where the Assessing Officer has mentioned that the order was passed with approval of the Addl. CIT (Central Range), Kanpur. It was further submitted that similar ground was raised as Additional Ground in the cases of ‘Smt. Shreelekha Damani Vs DCIT’, (2015) 173 TTJ 332 (Mumbai, Trib.) (APB, Pg. 138-144) which allowed and adjudicated upon by the ITAT. The High Court of Bombay approved the action of the ITAT, reported as ‘PCIT Vs Smt. Shreelekha Damani’, (2019) 307 CTR (Bom.) 218 (APB 145-146) holding ITA No. 135 & 136/Agr/2018 4 Asst. Year: 2012-13 & 2013-14 the question of validity of approval goes to the ro…