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 367,194 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

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 282/PAT/2023[2016-17]Status: DisposedITAT Patna14 Oct 2025AY 2016-17

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, Patna

ITA 279/PAT/2023[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…

Murlidhar Prasad, Patna vs. Assistant Commissioner of Income Tax, Patna

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

ITA 278/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…

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

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

ITA 277/PAT/2023[2019-20]Status: DisposedITAT Patna14 Oct 2025AY 2019-20

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…

Murlidhar Prasad, Patna vs. Assistant Commissioner of Income Tax, Patna

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

ITA 276/PAT/2023[2019-20]Status: DisposedITAT Patna14 Oct 2025AY 2019-20

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

…essment order passed consequently would be invalid and nullity. In defence of his arguments relied on serious of decisions, which are as under :- 1. 2. 3. 4. 5. 6. 7. 8 9. 10. 11. 12. Arch Pharmalabs Ltd. 2021-TIOL-1264-ITAT-Mumbai Shreelekha Damani v/s. DCIT 173 TTJ 332 (Mum) = 2015- TIOL-2170-ITAT-Mum Pr. CIT v/s. Smt. Shreelekha Damani 2018-TIOL-2516-HC- MUM-IT Sanjay Duggal & Others 2021-TIOL-148-ITAT Del Inder International v/s ACIT [ITA 1573/CHANDI/2018] Navin Jain & Others vs. CIT_91 ITR (Tribunal) 682 Pr. CIT vs. Shiv Kumar Nayyar in ITA No. 285/2024 and CM Application No. 28994/2024 as reported in Taxsut…

Murlidhar Prasad, Patna vs. Assistant Commissioner of Income Tax, Patna

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

ITA 275/PAT/2023[2017-18]Status: DisposedITAT Patna14 Oct 2025AY 2017-18

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…

Murlidhar Prasad, Patna vs. Assistant Commissioner of Income Tax, Patna

ITA 274/PAT/2023[2016-17]Status: DisposedITAT Patna14 Oct 2025AY 2016-17

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…

Murlidhar Prasad, Patna vs. Assistant Commissioner of Income Tax, Patna

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

ITA 273/PAT/2023[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…

Murlidhar Prasad, Patna vs. Assistant Commissioner of Income Tax, Patna

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

ITA 272/PAT/2023[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 & 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…

Sanjay Garg, Delhi vs. DCIT, Central Circle-8, Delhi

In the result, appeal of the assessee is allowed

ITA 2268/DEL/2025[2017-18]Status: DisposedITAT Delhi24 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 153ASection 153DSection 154Section 69

…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…

Sanjay Garg, Delhi vs. DCIT, Central Circle- 8, Delhi

In the result, appeal of the assessee is allowed

ITA 2266/DEL/2025[2016-17]Status: DisposedITAT Delhi24 Sept 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 153ASection 153DSection 154Section 69

…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…

Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1154/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…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…

Puneet Kulthia, Delhi vs. DCIT Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1153/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Sept 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…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…

Puneet Kulthia, Delhi vs. DCIT Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1152/DEL/2025[2015-16]Status: DisposedITAT Delhi17 Sept 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…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…

Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1151/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Sept 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…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…

Puneet Kulthia, Delhi vs. DCIT Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1150/DEL/2025[2013-14]Status: DisposedITAT Delhi17 Sept 2025AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…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…

Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1149/DEL/2025[2012-13]Status: DisposedITAT Delhi17 Sept 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…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…

Puneet Kulthia, Delhi vs. DCIT Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1148/DEL/2025[2011-12]Status: DisposedITAT Delhi17 Sept 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…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…

Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1147/DEL/2025[2010-11]Status: DisposedITAT Delhi17 Sept 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…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…

Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1146/DEL/2025[2009-10]Status: DisposedITAT Delhi17 Sept 2025AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…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…