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 367,302 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

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

Appeals of the assesses are allowed

ITA 903/JODH/2024[2018-19]Status: DisposedITAT Jodhpur24 Jun 2025AY 2018-19

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, A.M.:

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, A.M.: 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. ACIT/DCIT, Central Circle-1, Udaipur. ITA No. 915/J…

Indu Bala Porwal, Udaipur vs. Deputy Commissioner of Income Tax, Centre Circle-1, Udaipur

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 153Section 153ASection 250

…on the following judicial precedents in support of his arguments: ITAT Agra Bench in Rajesh Ladhani vs. CIT in appeal No. ITA No. 106, 107 and 108/Agra /2019 on 06.11.2019 Hon’ble ITAT, Mumbai Bench in the case of Smt. Shree Lekha Damani vs. DCIT reported in 173 TTJ 332 (Mum.) Hon’ble ITAT Mumbai Bench in case of I.T.A. No. 6656/Mum/2017 Arch Pharmalabs Ltd & Arch Impex P. Ltd. 13. On the contrary, the Ld. DR has objected and placed reliance on Order of Ld. CIT(A) at para no. 100-101. He has further asserted that assessment proceedings commenced from 03.02.2020 with issuance of notice u/s 153A of the Act and su…

ACIT, CC-13, New Delhi vs. Minda Capital Pvt. Ltd., New Delhi

In the result, the appeal being ITA No

ITA 1856/DEL/2021[2017-18]Status: DisposedITAT Delhi13 Jun 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…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…

ACIT-CC-13, New Delhi vs. Minda Capital Pvt. Ltd., New Delhi

In the result, the appeal being ITA No

ITA 1855/DEL/2021[2016-17]Status: DisposedITAT Delhi13 Jun 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…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…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

ITA 1392/DEL/2020[2018-19]Status: DisposedITAT Delhi13 Jun 2025AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…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…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

ITA 1391/DEL/2020[2017-18]Status: DisposedITAT Delhi13 Jun 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…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…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

ITA 1390/DEL/2020[2016-17]Status: DisposedITAT Delhi13 Jun 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…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…

Naveen Narang, Delhi vs. PCIT (Central), - 3, Delhi

In the result, assessee’s appeal is allowed

ITA 1560/DEL/2024[2016-17]Status: DisposedITAT Delhi29 May 2025AY 2016-17

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

Section 132Section 139Section 153ASection 153DSection 263

…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…

Jss Buildcon Private Limited, Delhi vs. DCIT Central Circle-2, Noida

In the result, appeal of the assessee is allowed

ITA 4810/DEL/2024[2015-16]Status: DisposedITAT Delhi21 May 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(2)Section 143(3)Section 153ASection 153CSection 153DSection 250

…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…

Jss Buildcon Private Limited, Delhi vs. DCIT, Central Circle-2, Noida

In the result, appeal of the assessee is allowed

ITA 4690/DEL/2024[2016-17]Status: DisposedITAT Delhi21 May 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(2)Section 143(3)Section 153ASection 153CSection 153DSection 250

…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…

Manoj Kumar HUF, Greater Noida vs. DCIT, Central Circle, Noida

In the result, appeal of the assessee is allowed

ITA 354/DEL/2019[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmamanoj Kumar Chaudhary, Vs. Dcit, Central Circle, B – 30, Sector Gamma – 1, Noida. Greater Noida – 201 306 (U.P.). (Pan :Adjpc6140K)

For Appellant: Shri Sandeep Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 132Section 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 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…

Manoj Kumar Chaudhary, Noida vs. DCIT, Central Circle, Noida

In the result, appeal of the assessee is allowed

ITA 337/DEL/2019[2015-16]Status: DisposedITAT Delhi21 May 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmamanoj Kumar Chaudhary, Vs. Dcit, Central Circle, B – 30, Sector Gamma – 1, Noida. Greater Noida – 201 306 (U.P.). (Pan :Adjpc6140K)

For Appellant: Shri Sandeep Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 132Section 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 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-1, Gurugram vs. Bhupendra Steels P.Ltd, New Delhi

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

ITA 710/DEL/2020[2011-12]Status: DisposedITAT Delhi20 May 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahmandcit, Central Circle 1, Vs. Bhupendra Steels P. Ltd., Gurugram. 1098, Chitranjan Park, New Delhi. (Pan : Aaacb0104B) Co No.101/Del/2023 (In Ita No.710/Del/2020) (Assessment Year: 2011-12) Bhupendra Steels P. Ltd., Vs. Dcit, Central Circle 1, 1098, Chitranjan Park, Gurugram. New Delhi. (Pan : Aaacb0104B) (Appellant) (Respondent) Assessee By : Shri Somil Agarwal, Advocate Revenue By : Shri Rajesh Tiwari, Sr. Dr Date Of Hearing : 20.05.2025 Date Of Order : 20.05.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed The Appeal Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-3, Gurugram [“Ld. Cit(A)”, For Short] Dated 04.12.2019 For Ay 2011-12 & The Assessee Has Also Filed

For Appellant: Shri Somil Agarwal, AdvocateFor Respondent: Shri Rajesh Tiwari, Sr. DR
Section 153(1)(b)Section 153ASection 153A(1)(b)Section 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. 6 CO No.101/D…

Naveen Narang, Delhi vs. DCIT, Central Circle - 29, Delhi

In the result, assessee’s appeals in ITA Nos

ITA 3995/DEL/2024[2019-20]Status: DisposedITAT Delhi16 May 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Manish Agarwal, Accountant Memebr

Section 115BSection 132Section 143(1)Section 153ASection 153DSection 69A

…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…

Naveen Narang, Delhi vs. DCIT, Central Circle - 29, Delhi

In the result, assessee’s appeals in ITA Nos

ITA 3994/DEL/2024[2018-19]Status: DisposedITAT Delhi16 May 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Manish Agarwal, Accountant Memebr

Section 115BSection 132Section 143(1)Section 153ASection 153DSection 69A

…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…

Naveen Narang, Delhi vs. DCIT, Central Circle - 29, Delhi

In the result, assessee’s appeals in ITA Nos

ITA 3993/DEL/2024[2017-18]Status: DisposedITAT Delhi16 May 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Manish Agarwal, Accountant Memebr

Section 115BSection 132Section 143(1)Section 153ASection 153DSection 69A

…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…

ITO, Ward- 10(2), New Delhi vs. Gold Cause Constructions Pvt. Ltd., New Delhi

In the result, appeal of the assessee is allowed

ITA 1393/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Mar 2025AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

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

…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…

Intelenet Global Services Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, appeal of the assessee is allowed

ITA 4810/DEL/2016[2009-10]Status: DisposedITAT Delhi05 Mar 2025AY 2009-10

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(2)Section 143(3)Section 153ASection 153CSection 153DSection 250

…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…

Jsc Ogcc Kazstroy Service Project Office, Gurgaon vs. DCIT Intl. Taxation, Gurgaon

In the result, appeal of the assessee is allowed

ITA 2228/DEL/2023[2020-21]Status: HeardITAT Delhi11 Feb 2025AY 2020-21

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…

Sanjay Kumar Prop Shree Balaji Oil Mil, Bhiwani vs. DCIT Central Circle-I, Gurgaon

In the result, the approvals granted in the cases before us are established to be invalid and consequential assessments not sustainable

ITA 429/DEL/2024[2014-15]Status: DisposedITAT Delhi30 Oct 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2014-15 Sanjay Kumar, Vs Dcit, Prop. Shree Balaji Oil Mill, Central Circle-I, Ch. Dadri, Raillway Road, Gurgaon. Bhiwani, Haryana – 127 306. Pan: Aicpk8564H Assessment Year: 2015-16 Sunil Gupta, Vs Dcit, Prop. M/S Op Cotton & Oil Mills, Central Circle-I, Charkhi Dadri, Gurgaon. Bhiwani, Haryana. Pan: Aerpp6633H

For Appellant: Shri Lalit Mohan, CA &For Respondent: Shri Dharm Veer Singh, CIT-DR
Section 127(2)Section 153D

…a Kumar Garg vs. DCIT, ITA No. 2908/D/2018, order dated 26.06.2024; (xx) PCIT vs. Smt. Shreelekha Damani 174 DTR 86 (Bom), order dated 27.11.2018 affirming the decision of Hon’ble Mumbai Bench of Tribunal in case of Smt. Shreelekha Damani vs. DCIT reported in 173 TTJ 332 (Mum); (xxi) Arch Pharmalabs Ltd. vs. ACIT, ITA No. 6656/Mum/2017, order dated 07.04.2021; (xxii) Shiv Kumar Nayyar vs. ACIT, ITA No. 1282/D/2020, order dated 26.07.2023 affirmed by Hon’ble Delhi High Court in ITA No. 285/2024 (Del) PCIT vs. Shiv Kumar Nayyar, order dated 15.5.2024; (xxiii)Veena Singh vs. ACIT, ITA No. 294/D/2022, order dated 24.…