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)

ACIT, New Delhi vs. M/S. Janak Raj Gupta & Co., New Delhi

ITA 970/DEL/2012[2009-10]Status: DisposedITAT Delhi15 Dec 2023AY 2009-10

Bench: SHRI PRADIP KUMAR KEDIA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…ose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the 25 ITA No. 621 /Del/2012 & Ors. ACIT /DCIT vs Janak Raj Gupta & Ors. 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. Followin…

ACIT, New Delhi vs. M/S. Janak Raj Gupta & Co., New Delhi

ITA 969/DEL/2012[2008-09]Status: DisposedITAT Delhi15 Dec 2023AY 2008-09

Bench: SHRI PRADIP KUMAR KEDIA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…ose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the 25 ITA No. 621 /Del/2012 & Ors. ACIT /DCIT vs Janak Raj Gupta & Ors. 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. Followin…

ACIT, New Delhi vs. M/S. Janak Raj Gupta & Co., New Delhi

ITA 968/DEL/2012[2006-07]Status: DisposedITAT Delhi15 Dec 2023AY 2006-07

Bench: SHRI PRADIP KUMAR KEDIA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…ose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the 25 ITA No. 621 /Del/2012 & Ors. ACIT /DCIT vs Janak Raj Gupta & Ors. 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. Followin…

ACIT, New Delhi vs. Ms. Janak Raj Gupta & Co., New Delhi

ITA 622/DEL/2012[2007-08]Status: DisposedITAT Delhi15 Dec 2023AY 2007-08

Bench: SHRI PRADIP KUMAR KEDIA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…ose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the 25 ITA No. 621 /Del/2012 & Ors. ACIT /DCIT vs Janak Raj Gupta & Ors. 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. Followin…

ACIT, New Delhi vs. Ms. Janak Raj Gupta & Co., New Delhi

ITA 621/DEL/2012[2005-06]Status: DisposedITAT Delhi15 Dec 2023AY 2005-06

Bench: SHRI PRADIP KUMAR KEDIA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…ose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the 25 ITA No. 621 /Del/2012 & Ors. ACIT /DCIT vs Janak Raj Gupta & Ors. 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. Followin…

DCIT, New Delhi vs. Sh. Brij Mohan Mahajan, New Delhi

ITA 5213/DEL/2011[2009-10]Status: DisposedITAT Delhi15 Dec 2023AY 2009-10

Bench: SHRI PRADIP KUMAR KEDIA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…ose of obtaining approval u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the 25 ITA No. 621 /Del/2012 & Ors. ACIT /DCIT vs Janak Raj Gupta & Ors. 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. Followin…

Vrushali Sanjay Shinde, Mumbai vs. DCIT, CC- 1, Thane

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

ITA 198/MUM/2022[2008-09]Status: DisposedITAT Mumbai08 Sept 2023AY 2008-09

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blevrushali Sanjay Shinde V. Dcit, Central Circle-1 282, Boundary Road B-101, Marigold, Prestige Residency G.B. Road, Kavesar, Thane- 400607 Civil Line, Meerut - 250001 Pan: Ajnps5211K (Appellant) (Respondent) Assessee Represented By : Shri Sankalp Malik Department Represented By : Shri Shanti Subramanian

Section 132Section 142Section 142(1)Section 153ASection 153C

…pproval granted by the superior authority in mechanical manner defeats the very purpose of obtaining approval u/s 153D. 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) and approved by jurisdictional High Court subsequently as reported in 307 CTR 218 affirms the plea of the Assessee. 11.7 Very recently, the co-ordinate bench in Sanjay Duggal &ors (ITA 1813/Del/2019 & ors order dated 19.01.2021 has also echoed the same view after a detailed analysis of similar facts and also expressed a discordant note on su…

M/S Narula Foods Private Limited, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 80/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15