Shreelekha Damani v. DCIT

173 TTJ 332Income Tax Appellate Tribunal2015#372 most cited

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.

236

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2018 to 2026.

Also referred to as

Shreelekha Damani v. DCIT · Section 153D · prior approval · mechanical approval · perfunctory approval · lack of application of mind · search assessment · assessment null and void · Bombay High Court affirmation · 173 TTJ 332

Sections most often in play

Section 153ASection 153DSection 143(3)Section 153CSection 132Section 153BSection 115BBESection 69A

Issues it is cited on

section 115bbe(b)section 2(28c)section 117section 153aofsection 37bsection 271aab(1a)section 271aaasection 153a(1)(a)section 144bacasus omissussection 153(1)(a)time barred assessment

Judgments citing Shreelekha Damani v. DCIT

ACIT, New Delhi vs. Gudwala & Sons, Delhi

In the result, the cross objections being CO No

ITA 4247/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanacit, Vs. Gudwala & Sons, 1165, 3Rd Floor, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi – 110 006. (Pan : Aaifg7585N) Co No.166/Del/2025 (In Ita No.4247/Del/2025) (Assessment Year: 2016-17) Gudwala & Sons, Vs. Acit, 1165, 3Rd Floor, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi – 110 006. (Pan : Ackpn0439N) (Appellant) (Respondent) Assessee By : Shri Sandeep Goel, Advocate Revenue By : Shri Jitender Singh, Cit Dr Date Of Hearing : 17.11.2025 Date Of Order : 17.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Delhi – 23 [“Ld. Cit(A)”, For Short] Dated 20.03.2025 For The Assessment Year 2016-17. The Assessee

For Appellant: Shri Sandeep Goel, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 153CSection 153DSection 250Section 292CSection 65B(4)

…nted by the superior authority in mechanical manner defeats the very purpose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following…

DCIT Central Circle- 14, Delhi vs. Anuj Nagpal, New Delhi

In the result, the cross objections being CO No

ITA 1761/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit, Central Circle 14, Vs. Anuj Nagpal, B-64, 1St Floor, New Delhi. Greater Kailash Part 1, New Delhi – 110 048. (Pan : Ackpn0439N) Co No.03/Del/2024 (In Ita No.1761/Del/2022) (Assessment Year: 2018-19) Anuj Nagpal, Vs. Dcit, Central Circle 14, B-64, 1St Floor, New Delhi. Greater Kailash Part 1, New Delhi – 110 048. (Pan : Ackpn0439N) (Appellant) (Respondent) Assessee By : Shri Akash Ojha, Advocate Revenue By : Shri Jitender Singh, Cit Dr Date Of Hearing : 17.11.2025 Date Of Order : 17.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-31, New Delhi [“Ld. Cit(A)”, For Short] Dated 12.05.2022 For The Assessment Year 2018-19. The Assessee

For Appellant: Shri Akash Ojha, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 153ASection 153D

…nted by the superior authority in mechanical manner defeats the very purpose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following…

Jitender Kumar Garg, Faridabad Haryana vs. DCIT Central Circle II Faridabad, Faridabad Haryana

In the result, the appeal filed by the assessee is partly allowed

ITA 6156/DEL/2024[2014-15]Status: DisposedITAT Delhi12 Nov 2025AY 2014-15

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Khem Chand Garg, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 68

…nted by the superior authority in mechanical manner defeats the very purpose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court 8 ITA No.6156 & 5 ors./DEL/2024 subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated…

Jitender Kumar Garg, Faridabad Haryana vs. DCIT Central Circle -II Faridabad, Faridabad Haryana

In the result, the appeal filed by the assessee is partly allowed

ITA 6153/DEL/2024[2019-20]Status: DisposedITAT Delhi12 Nov 2025AY 2019-20

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Khem Chand Garg, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 68

…nted by the superior authority in mechanical manner defeats the very purpose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court 8 ITA No.6156 & 5 ors./DEL/2024 subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated…

Jitender Kumar Garg, Faridabad Haryana vs. DCIT Central Circle 2 Faridabad, Faridabad Haryana

In the result, the appeal filed by the assessee is partly allowed

ITA 6148/DEL/2024[2018-19]Status: DisposedITAT Delhi12 Nov 2025AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Khem Chand Garg, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 68

…nted by the superior authority in mechanical manner defeats the very purpose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court 8 ITA No.6156 & 5 ors./DEL/2024 subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated…

Jitender Kumar Garg, Faridabad Haryana vs. DCIT Central Circle II Faridabad Haryana, Faridabad Haryana

In the result, the appeal filed by the assessee is partly allowed

ITA 6134/DEL/2024[2017-18]Status: DisposedITAT Delhi12 Nov 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Khem Chand Garg, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 68

…nted by the superior authority in mechanical manner defeats the very purpose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court 8 ITA No.6156 & 5 ors./DEL/2024 subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated…

Jintender Kumar Garg, Faridabad Haryana vs. DCIT Central Circle 2 Faridabad, Faridabad Haryan

In the result, the appeal filed by the assessee is partly allowed

ITA 6127/DEL/2024[2016-17]Status: DisposedITAT Delhi12 Nov 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Khem Chand Garg, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 68

…nted by the superior authority in mechanical manner defeats the very purpose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court 8 ITA No.6156 & 5 ors./DEL/2024 subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated…

Jitender Kumar Garg, Faridabad Haryana vs. DCIT Central Cricle 2 Faridbad, Faridabad Haryana

In the result, the appeal filed by the assessee is partly allowed

ITA 6126/DEL/2024[2015-16]Status: DisposedITAT Delhi12 Nov 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Khem Chand Garg, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 68

…nted by the superior authority in mechanical manner defeats the very purpose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court 8 ITA No.6156 & 5 ors./DEL/2024 subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated…

Hari Kishan Rathi, Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 2242/DEL/2023[2015-16]Status: DisposedITAT Delhi07 Nov 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Vimal Kumarhari Kishan Rathi, Vs. Acit, Central Circle 14, A – 184, Shivalik, Malviya Vihar, New Delhi. New Delhi – 110 007. (Pan : Aakpr2574C) (Appellant) (Respondent) Assessee By : Shri Mayank Patawari, Advocate Shri Akash Ojha, Advocate Revenue By : Shri Kailash Dan Ratnoo, Cit Dr Date Of Hearing : 27.08.2025 Date Of Order : 07.11.2025 Order Per S.Rifaur Rahman, Am: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax Appeals-31, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 11.07.2023 For Assessment Year 2015-16. 2. The Assessee Has Taken The Following Grounds Of Appeal In Ay 2015-16 :- “1. On The Facts & Circumstances Of The Case, The Order Passed By Ld. Cit (A) Is Bad Both In Eyes Of Law & On Facts. 2. That The Ld. Cit (A) Has Erred In Law & On Facts In Holding That Approval U/S 153D Of The Act Granted By Addl. Cit On 30.12.2019 Was Not Accorded In A Mechanical Manner. 2.1 That The Ld. Cit (A) Has Erred In Law & On Facts In Ignoring The Fact That Such Approval Had Been Taken From Addl.Cit On 30.12.2019 When The 2 Compliance For Show Cause Notice Issued On 30.12.2019 Was Fixed For 31.12.2019. 3. That The Ld. Cit (A) Has Erred In Law & On Facts In Sustaining The Addition To The Extent Of Rs.2,27,717/- On Account Of Renovation Expenses.” 3. Before Deciding The Legal Issue In Dispute, We May Gainfully Reproduce The Approval U/S. 153D Of The Income Tax Act (For Short ‘The Act’), Which Read As Under:-

For Appellant: Shri Mayank Patawari, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 153ASection 153D

…ted by the superior authority in mechanical manner defeats the very purpose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co- ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following…

Ashu Ashok, New Delhi vs. ACIT, Central Circle-17, New Delhi

In the result, all the appeals filed by the assessee are partly allowed

ITA 1046/DEL/2022[2015-16]Status: DisposedITAT Delhi06 Nov 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 271Section 68

…ted by the superior authority in mechanical manner defeats the very purpose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co- ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following…

Ashu Ashok, New Delhi vs. ACIT, Central Circle-17, New Delhi

In the result, all the appeals filed by the assessee are partly allowed

ITA 1045/DEL/2022[2014-15]Status: DisposedITAT Delhi06 Nov 2025AY 2014-15

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 271Section 68

…ted by the superior authority in mechanical manner defeats the very purpose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co- ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following…

Ashu Asok, New Delhi vs. ACIT, Central Circle-17, New Delhi

In the result, all the appeals filed by the assessee are partly allowed

ITA 1044/DEL/2022[2013-14]Status: DisposedITAT Delhi06 Nov 2025AY 2013-14

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 271Section 68

…ted by the superior authority in mechanical manner defeats the very purpose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co- ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following…

Asstt. Commissioner of Income Tax, Central Circle-19, Delhi, New Delhi vs. Deepa Talwar, Delhi

In the result, the cross objections filed by the assessee is partly allowed

ITA 5518/DEL/2024[2014]Status: DisposedITAT Delhi15 Oct 2025

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumaracit, Central Circle 19, Vs. Deepa Talwar, Delhi. 6/14, Shanti Niketan, Delhi – 110 021. (Pan : Aaupt4464F) Co No.62/Del/2025 (In Ita No.5518/Del/2024) (Assessment Year: 2014-15) Deepa Talwar, Vs. Acit, Central Circle 19, 6/14, Shanti Niketan, Delhi. Delhi – 110 021. (Pan : Aaupt4464F) (Appellant) (Respondent) Assessee By : Shri Sanjay Aggarwal, Ca Shri Lakshya Gupta, Ca Shri Smakash Mahajan, Ca Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 25.08.2025 Date Of Order : 15.10.2025 O R D E R Per S. Rifaur Rahman: 1. This Appeal Preferred By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income-Tax (Appeals)-31, New Delhi [For Short ‘Ld. Cit (A)] Dated 03.09.2024 For Assessment Year 2014-15. The Assessee

For Appellant: Shri Sanjay Aggarwal, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 153ASection 153BSection 153D

…nted by the superior authority in mechanical manner defeats the very purpose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) 6 CO No.62/Del/2025 which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August…

Lovely Rani Constructions Private Limited, Patna Bihar vs. Assistant Commissioner of Income Tax, Circle 1, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 267/PAT/2024[2012-13]Status: DisposedITAT Patna14 Oct 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…said approval is invalid and assessment order passed consequently would be invalid and nullity. In defence of his arguments relied on serious of decisions, which are as under :- 1. Arch Pharmalabs Ltd. 2021-TIOL-1264-ITAT-Mumbai 2. Shreelekha Damani v/s. DCIT 173 TTJ 332 (Mum) = 2015- TIOL-2170-ITAT-Mum 3. Pr. CIT v/s. Smt. Shreelekha Damani 2018-TIOL-2516-HC- MUM-IT 4. Sanjay Duggal & Others 2021-TIOL-148-ITAT Del 5. Inder International v/s ACIT [ITA 1573/CHANDI/2018] 6. Navin Jain & Others vs. CIT 91 ITR (Tribunal) 682 7. Pr. CIT vs. Shiv Kumar Nayyar in ITA No. 285/2024 and CM Application No. 28994/2024 as rep…

Saroj Bala, Patna vs. Assistant Commissioner of Income Tax, Patna

ITA 235/PAT/2024[2013-14]Status: DisposedITAT Patna14 Oct 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…said approval is invalid and assessment order passed consequently would be invalid and nullity. In defence of his arguments relied on serious of decisions, which are as under :- 1. Arch Pharmalabs Ltd. 2021-TIOL-1264-ITAT-Mumbai 2. Shreelekha Damani v/s. DCIT 173 TTJ 332 (Mum) = 2015- TIOL-2170-ITAT-Mum 3. Pr. CIT v/s. Smt. Shreelekha Damani 2018-TIOL-2516-HC- MUM-IT 4. Sanjay Duggal & Others 2021-TIOL-148-ITAT Del 5. Inder International v/s ACIT [ITA 1573/CHANDI/2018] 6. Navin Jain & Others vs. CIT_91 ITR (Tribunal) 682 7. Pr. CIT vs. Shiv Kumar Nayyar in ITA No. 285/2024 and CM Application No. 28994/2024 as rep…

Saroj Bala, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 234/PAT/2024[2015-16]Status: DisposedITAT Patna14 Oct 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…said approval is invalid and assessment order passed consequently would be invalid and nullity. In defence of his arguments relied on serious of decisions, which are as under :- 1. Arch Pharmalabs Ltd. 2021-TIOL-1264-ITAT-Mumbai 2. Shreelekha Damani v/s. DCIT 173 TTJ 332 (Mum) = 2015- TIOL-2170-ITAT-Mum 3. Pr. CIT v/s. Smt. Shreelekha Damani 2018-TIOL-2516-HC- MUM-IT 4. Sanjay Duggal & Others 2021-TIOL-148-ITAT Del 5. Inder International v/s ACIT [ITA 1573/CHANDI/2018] 6. Navin Jain & Others vs. CIT 91 ITR (Tribunal) 682 7. Pr. CIT vs. Shiv Kumar Nayyar in ITA No. 285/2024 and CM Application No. 28994/2024 as rep…

Saroj Bala, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 233/PAT/2024[2014-15]Status: DisposedITAT Patna14 Oct 2025AY 2014-15

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…said approval is invalid and assessment order passed consequently would be invalid and nullity. In defence of his arguments relied on serious of decisions, which are as under :- 1. Arch Pharmalabs Ltd. 2021-TIOL-1264-ITAT-Mumbai 2. Shreelekha Damani v/s. DCIT 173 TTJ 332 (Mum) = 2015- TIOL-2170-ITAT-Mum 3. Pr. CIT v/s. Smt. Shreelekha Damani 2018-TIOL-2516-HC- MUM-IT 4. Sanjay Duggal & Others 2021-TIOL-148-ITAT Del 5. Inder International v/s ACIT [ITA 1573/CHANDI/2018] 6. Navin Jain & Others vs. CIT_91 ITR (Tribunal) 682 7. Pr. CIT vs. Shiv Kumar Nayyar in ITA No. 285/2024 and CM Application No. 28994/2024 as rep…

Dy Commissioner of Income Tax Central Circle 1 Patna, Patna vs. Lovely Rani Construction Private Ltd, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 295/PAT/2023[2012-13]Status: DisposedITAT Patna14 Oct 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…said approval is invalid and assessment order passed consequently would be invalid and nullity. In defence of his arguments relied on serious of decisions, which are as under :- 1. Arch Pharmalabs Ltd. 2021-TIOL-1264-ITAT-Mumbai 2. Shreelekha Damani v/s. DCIT 173 TTJ 332 (Mum) = 2015- TIOL-2170-ITAT-Mum 3. Pr. CIT v/s. Smt. Shreelekha Damani 2018-TIOL-2516-HC- MUM-IT 4. Sanjay Duggal & Others 2021-TIOL-148-ITAT Del 5. Inder International v/s ACIT [ITA 1573/CHANDI/2018] 6. Navin Jain & Others vs. CIT_91 ITR (Tribunal) 682 7. Pr. CIT vs. Shiv Kumar Nayyar in ITA No. 285/2024 and CM Application No. 28994/2024 as rep…

Dy. Commissioner of Income Tax, Central Circle 1, Patna vs. Murlidhar Prasad, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 293/PAT/2023[2018-19]Status: DisposedITAT Patna14 Oct 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…said approval is invalid and assessment order passed consequently would be invalid and nullity. In defence of his arguments relied on serious of decisions, which are as under :- 1. Arch Pharmalabs Ltd. 2021-TIOL-1264-ITAT-Mumbai 2. Shreelekha Damani v/s. DCIT 173 TTJ 332 (Mum) = 2015- TIOL-2170-ITAT-Mum 3. Pr. CIT v/s. Smt. Shreelekha Damani 2018-TIOL-2516-HC- MUM-IT 4. Sanjay Duggal & Others 2021-TIOL-148-ITAT Del 5. Inder International v/s ACIT [ITA 1573/CHANDI/2018] 6. Navin Jain & Others vs. CIT 91 ITR (Tribunal) 682 7. Pr. CIT vs. Shiv Kumar Nayyar in ITA No. 285/2024 and CM Application No. 28994/2024 as rep…

Lovely Rani Constructions Private Limited, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 283/PAT/2023[2018-19]Status: DisposedITAT Patna14 Oct 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…said approval is invalid and assessment order passed consequently would be invalid and nullity. In defence of his arguments relied on serious of decisions, which are as under :- 1. Arch Pharmalabs Ltd. 2021-TIOL-1264-ITAT-Mumbai 2. Shreelekha Damani v/s. DCIT 173 TTJ 332 (Mum) = 2015- TIOL-2170-ITAT-Mum 3. Pr. CIT v/s. Smt. Shreelekha Damani 2018-TIOL-2516-HC- MUM-IT 4. Sanjay Duggal & Others 2021-TIOL-148-ITAT Del 5. Inder International v/s ACIT [ITA 1573/CHANDI/2018] 6. Navin Jain & Others vs. CIT 91 ITR (Tribunal) 682 7. Pr. CIT vs. Shiv Kumar Nayyar in ITA No. 285/2024 and CM Application No. 28994/2024 as rep…