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 367,282 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

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

In the result, appeal of the assessee is allowed

ITA 1145/DEL/2025[2008-09]Status: DisposedITAT Delhi17 Sept 2025AY 2008-09

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…

Kaajal Aijaz Ilmi, New Delhi vs. ACIT, Central Circle-20, New Delhi

In the result, appeal of the assessee is allowed

ITA 7005/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Jul 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.2228 & 2229/Del/2018 & 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 & 2014-15 & 2015-16] Kaajal Aijaz Ilmi, Vs Acit, C/O-Rra Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. Pan-Aabpi4222R Appellant Respondent Appellant By Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 30.07.2025

Section 1Section 132Section 132(1)Section 143(2)Section 153ASection 153DSection 250Section 271(1)(c)Section 56(1)(vii)

…ion of mind before granting the approval and thus assessment order so passed deserved to be hold as null and void. He placed reliance on the following judgements:- [i] Arch Pharmalabs Ltd. reported in 2021-TIOL-1264-ITAT- Mumbai; [ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Others reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs…

Kaajal Aijaz Ilmi, New Delhi vs. ACIT, Central Circle-20, New Delhi

In the result, appeal of the assessee is allowed

ITA 7004/DEL/2019[2014-15]Status: DisposedITAT Delhi30 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.2228 & 2229/Del/2018 & 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 & 2014-15 & 2015-16] Kaajal Aijaz Ilmi, Vs Acit, C/O-Rra Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. Pan-Aabpi4222R Appellant Respondent Appellant By Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 30.07.2025

Section 1Section 132Section 132(1)Section 143(2)Section 153ASection 153DSection 250Section 271(1)(c)Section 56(1)(vii)

…ion of mind before granting the approval and thus assessment order so passed deserved to be hold as null and void. He placed reliance on the following judgements:- [i] Arch Pharmalabs Ltd. reported in 2021-TIOL-1264-ITAT- Mumbai; [ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Others reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs…

Kaajal Aijaz Ilmi, New Delhi vs. ACIT, Central Circle-20, New Delhi

In the result, appeal of the assessee is allowed

ITA 2229/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.2228 & 2229/Del/2018 & 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 & 2014-15 & 2015-16] Kaajal Aijaz Ilmi, Vs Acit, C/O-Rra Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. Pan-Aabpi4222R Appellant Respondent Appellant By Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 30.07.2025

Section 1Section 132Section 132(1)Section 143(2)Section 153ASection 153DSection 250Section 271(1)(c)Section 56(1)(vii)

…ion of mind before granting the approval and thus assessment order so passed deserved to be hold as null and void. He placed reliance on the following judgements:- [i] Arch Pharmalabs Ltd. reported in 2021-TIOL-1264-ITAT- Mumbai; [ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Others reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs…

Kaajal Aijaz Ilmi, New Delhi vs. ACIT, Central Circle-20, New Delhi

In the result, appeal of the assessee is allowed

ITA 2228/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.2228 & 2229/Del/2018 & 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 & 2014-15 & 2015-16] Kaajal Aijaz Ilmi, Vs Acit, C/O-Rra Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. Pan-Aabpi4222R Appellant Respondent Appellant By Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 30.07.2025

Section 1Section 132Section 132(1)Section 143(2)Section 153ASection 153DSection 250Section 271(1)(c)Section 56(1)(vii)

…ion of mind before granting the approval and thus assessment order so passed deserved to be hold as null and void. He placed reliance on the following judgements:- [i] Arch Pharmalabs Ltd. reported in 2021-TIOL-1264-ITAT- Mumbai; [ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Others reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs…

Rishi Raj Jain, New Delhi vs. ACIT, Central Circle-13, Delhi

In the result, assessee’s appeal is allowed as indicated above

ITA 937/DEL/2024[2018-19]Status: DisposedITAT Delhi16 Jul 2025AY 2018-19

Bench: Ms. Madhumita Roy & Khettra Mohan Royassessment Year: 2018-19

Section 115BSection 143(3)Section 250Section 271ASection 69B

…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…

ACIT, Central Circle- 15, New Delhi vs. Indo Global Infra Energy Ltd., New Delhi

In the result, the appeal filed by the assessees is allowed

ITA 620/DEL/2020[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Shailesh Gupta, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 132Section 153ASection 153CSection 153DSection 271(1)(c)

…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…

Indo Global Infra Energy Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

In the result, the appeal filed by the assessees is allowed

ITA 6944/DEL/2017[2012-13]Status: DisposedITAT Delhi16 Jul 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Shailesh Gupta, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 132Section 153ASection 153CSection 153DSection 271(1)(c)

…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…

Indo Global Infra Energy Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

In the result, the appeal filed by the assessees is allowed

ITA 6943/DEL/2017[2011-12]Status: DisposedITAT Delhi16 Jul 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Shailesh Gupta, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 132Section 153ASection 153CSection 153DSection 271(1)(c)

…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…

Indo Global Infra Energy Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

ITA 6942/DEL/2017[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Shailesh Gupta, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 132Section 153ASection 153CSection 153DSection 271(1)(c)

…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:-…

M/S Wang Investment & Finance Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 3040/DEL/2017[2013-14]Status: DisposedITAT Delhi16 Jul 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…approval and thus assessment order so passed deserved to be hold as null and void. He placed reliance on the following judgements:- [i] Arch Pharmalabs Ltd. reported in 2021-TIOL-1264-ITAT- Mumbai; ITA Nos.3036 to 3040/Del/2017 [ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Otehrs reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs…

M/S Wang Investment & Finance Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 3039/DEL/2017[2011-12]Status: DisposedITAT Delhi16 Jul 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…approval and thus assessment order so passed deserved to be hold as null and void. He placed reliance on the following judgements:- [i] Arch Pharmalabs Ltd. reported in 2021-TIOL-1264-ITAT- Mumbai; ITA Nos.3036 to 3040/Del/2017 [ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Otehrs reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs…

M/S Wang Investment & Finance Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 3038/DEL/2017[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…approval and thus assessment order so passed deserved to be hold as null and void. He placed reliance on the following judgements:- [i] Arch Pharmalabs Ltd. reported in 2021-TIOL-1264-ITAT- Mumbai; ITA Nos.3036 to 3040/Del/2017 [ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Otehrs reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs…

M/S Wang Investment & Finance Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 3037/DEL/2017[2009-10]Status: DisposedITAT Delhi16 Jul 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…approval and thus assessment order so passed deserved to be hold as null and void. He placed reliance on the following judgements:- [i] Arch Pharmalabs Ltd. reported in 2021-TIOL-1264-ITAT- Mumbai; ITA Nos.3036 to 3040/Del/2017 [ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Otehrs reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs…

M/S Wang Investment & Finance Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 3036/DEL/2017[2008-09]Status: DisposedITAT Delhi16 Jul 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…approval and thus assessment order so passed deserved to be hold as null and void. He placed reliance on the following judgements:- [i] Arch Pharmalabs Ltd. reported in 2021-TIOL-1264-ITAT- Mumbai; ITA Nos.3036 to 3040/Del/2017 [ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Otehrs reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs…

M/S. Metro Ortem Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessees is allowed

ITA 3177/DEL/2016[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareekdcit, Central Circle 5, Vs. M/S. Metro Ortem Limited, New Delhi. 134/4 & 135/5, Near Ajit Arcade, Kailash Colony, New Delhi – 110 048. (Pan : Aaacm3393H) M/S. Metro Ortem Limited, Vs. Dcit, Central Circle 5, 134/4 & 135/5, Near Ajit Arcade, New Delhi. Kailash Colony, New Delhi – 110 048. (Pan : Aaacm3393H) (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate Shri Shivam Yadav, Advocate Revenue By : Ms. Monika Singh, Cit Dr Date Of Hearing : 10.07.2025 Date Of Order : 16.07.2025 O R D E R Per S.Rifaur Rahman: 1. These Cross Appeals Are Filed By The Assessee & Revenue Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-24, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 23.03.2016 For Assessment Year 2010-11. 2. First We Take Up Assessee’S Appeal & The Assessee Has Taken The Following Grounds Of Appeal :-

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 153ASection 153CSection 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…

DCIT, New Delhi vs. M/S Metro Ortem Ltd., New Delhi

In the result, the appeal filed by the assessees is allowed

ITA 2871/DEL/2016[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareekdcit, Central Circle 5, Vs. M/S. Metro Ortem Limited, New Delhi. 134/4 & 135/5, Near Ajit Arcade, Kailash Colony, New Delhi – 110 048. (Pan : Aaacm3393H) M/S. Metro Ortem Limited, Vs. Dcit, Central Circle 5, 134/4 & 135/5, Near Ajit Arcade, New Delhi. Kailash Colony, New Delhi – 110 048. (Pan : Aaacm3393H) (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate Shri Shivam Yadav, Advocate Revenue By : Ms. Monika Singh, Cit Dr Date Of Hearing : 10.07.2025 Date Of Order : 16.07.2025 O R D E R Per S.Rifaur Rahman: 1. These Cross Appeals Are Filed By The Assessee & Revenue Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-24, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 23.03.2016 For Assessment Year 2010-11. 2. First We Take Up Assessee’S Appeal & The Assessee Has Taken The Following Grounds Of Appeal :-

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 153ASection 153CSection 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…

Pradeep Heda, Udaipur vs. ACIT/DCIT, Central Circle-1, Udaipur-2, Udaipur

Appeals of the assesses are allowed

ITA 916/JODH/2024[2017-18]Status: DisposedITAT Jodhpur24 Jun 2025AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 115BSection 153ASection 153DSection 43CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND DR. S. SEETHALAKSHMI, HON'BLE JUDICIAL MEMBER Pradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. PAN No. AAIPH2617J Vs. ITA No. 903/Jodh/2024 (A.Y. 2018-19) ITA No. 904/Jodh/2024 (A.Y. 2019-20) ITA No. 916/Jodh/2024 (A.Y. 2017-18) ACIT/DCIT, Central Circle-1, Udaipur. ITA No. 915/Jodh/2024 (Assessment Year 2017-18) Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. PAN No. AAMPH3169D Vs. ACIT/DCIT, Central Circle-1, Udaipur. Ass…

Sunita Heda, Udaipur vs. ACIT/DCIT, Central Circle-1, Udaipur-2, Udaipur

Appeals of the assesses are allowed

ITA 915/JODH/2024[2017-18]Status: DisposedITAT Jodhpur24 Jun 2025AY 2017-18

Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, HonʼBlepradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. Pan No. Aaiph2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. Pan No. Aamph3169D Assessee By Revenue By Date Of Hearing Date Of Pronouncement Dr. Mitha Lal Meena, Α.Μ.:

Section 115BSection 153ASection 153DSection 43CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HONʼBLE ACCOUNTANT MEMBER AND DR. S. SEETHALAKSHMI, HONʼBLE JUDICIAL MEMBER Pradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. PAN No. AAIPH2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. PAN No. AAMPH3169D Assessee by Revenue by Date of Hearing Date of Pronouncement DR. MITHA LAL MEENA, Α.Μ.: ITA No. 903/Jodh/2024 (Α.Υ. 2018-19) ITA No. 904/Jodh/2024 (Α.Υ. 2019-20) ITA No. 916/Jodh/2024 (Α.Υ. 2017-18) Vs. Vs. ACIT/DCIT, Central Circle-1, Udaipur. ITA No. 9…

Pradeep Heda, Udaipur vs. ACIT/DCIT Central Circle-1, Udaipur-2, Udaipur

Appeals of the assesses are allowed

ITA 904/JODH/2024[2019-20]Status: DisposedITAT Jodhpur24 Jun 2025AY 2019-20

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 115BSection 153ASection 153DSection 43CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND DR. S. SEETHALAKSHMI, HON'BLE JUDICIAL MEMBER Pradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. PAN No. AAIPH2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. PAN No. AAMPH3169D Assessee by Revenue by Date of Hearing Date of Pronouncement DR. MITHA LAL MEENA, A.M.: ITA No. 903/Jodh/2024 (A.Y. 2018-19) ITA No. 904/Jodh/2024 (A.Y. 2019-20) ITA No. 916/Jodh/2024 (A.Y. 2017-18) Vs. ACIT/DCIT, Central Circle-1, Udaipur. ITA No…