What is Shreelekha Damani v. DCIT authority for?

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

How many judgments cite Shreelekha Damani v. DCIT?

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

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

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

Shreelekha Damani v. DCIT (173 TTJ 332)

M/S Mspl Limited, Mumbai vs. ACIT, Bangalore

ITA 374/BANG/2011[2008-09]Status: DisposedITAT Bangalore14 Aug 2024AY 2008-09

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Shri. J. D. Mistri, Senior CounselFor Respondent: Shri. Kiran D, Addl. CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 153ASection 153D

…ellant was advised to raise these additional grounds of appeal which goes to the root of the matter and hence the same ought to be admitted by the Hon’ble Bench. 2. The Appellant further submits that even in the case of Smt. Shreelekha Damani v/s. DCIT (2015) 173 TTJ 332 (Mumbai) upheld by the Bombay High Court vide Order dated 27 November 2018 (ITA No. 668 of 2016), the assessee had raised this very issue by way of an additional ground of appeal which was admitted by the Tribunal since they go to the root of the issue – refer para Nos. 3 and 4 of the said decision. 3. Attention in this regard is invited to the p…

M/S Mspl Limited, Mumbai vs. ACIT, Bangalore

ITA 373/BANG/2011[2007-08]Status: DisposedITAT Bangalore14 Aug 2024AY 2007-08

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Shri. J. D. Mistri, Senior CounselFor Respondent: Shri. Kiran D, Addl. CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 153ASection 153D

…ellant was advised to raise these additional grounds of appeal which goes to the root of the matter and hence the same ought to be admitted by the Hon’ble Bench. 2. The Appellant further submits that even in the case of Smt. Shreelekha Damani v/s. DCIT (2015) 173 TTJ 332 (Mumbai) upheld by the Bombay High Court vide Order dated 27 November 2018 (ITA No. 668 of 2016), the assessee had raised this very issue by way of an additional ground of appeal which was admitted by the Tribunal since they go to the root of the issue – refer para Nos. 3 and 4 of the said decision. 3. Attention in this regard is invited to the p…

M/S Mspl Limited, Mumbai vs. ACIT, Central Circle-2(1), Bangalore

ITA 372/BANG/2011[2006-07]Status: PendingITAT Bangalore14 Aug 2024AY 2006-07

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Shri. J. D. Mistri, Senior CounselFor Respondent: Shri. Kiran D, Addl. CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 153ASection 153D

…ellant was advised to raise these additional grounds of appeal which goes to the root of the matter and hence the same ought to be admitted by the Hon’ble Bench. 2. The Appellant further submits that even in the case of Smt. Shreelekha Damani v/s. DCIT (2015) 173 TTJ 332 (Mumbai) upheld by the Bombay High Court vide Order dated 27 November 2018 (ITA No. 668 of 2016), the assessee had raised this very issue by way of an additional ground of appeal which was admitted by the Tribunal since they go to the root of the issue – refer para Nos. 3 and 4 of the said decision. 3. Attention in this regard is invited to the p…

Mysore Bhaskara Pankaja, Delhi vs. ACIT, Central Circle -15, Delhi

In the result, no question of law arises

ITA 3823/DEL/2023[A.Y. 2018-19]Status: DisposedITAT Delhi10 Jul 2024

Bench: Sh. Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

For Appellant: Sh. Amit Goel, CA

Section 127Section 132Section 143(1)Section 153DSection 69A

…ed 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. Followi…

Millenium Vinimay Pvt. Ltd., Delhi vs. ACIT, CC-28, New Delhi

In the result, appeal of the assessee is allowed

ITA 458/DEL/2022[2015-16]Status: DisposedITAT Delhi31 May 2024AY 2015-16

Bench: Mr. S. Rifaur Rahman & Ms. Madhumita Royi.T.A. No. 458 /Del/2022 (Assessment Year : 2015-16) Millenium Vinimay Pvt. Vs. Acit Ltd., Dpt, 801, Dlf Central Circle – 28 Prime Tower, Plot No.F- New Delhi 79 & 80, Okhla Industrial Area, Phase-1, New Delhi Pan: Aaecm 5383 R (Appellant) .. (Respondent) & I.T.A. No. 827/Del/2022 (Assessment Year : 2015-16) Dcit Vs. Millenium Vinimay Pvt. Ltd., Central Circle -28 164, M.G. Road, Budge, Delhi West Bengal – 700 137 Pan: Aaecm 5383 R (Appellant) .. (Respondent)

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri Anshul, Sr. D.R

Section 132(4)Section 132ASection 139Section 143(1)Section 153ASection 153CSection 153C(1)Section 153DSection 250(6)

…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…