Sidharth Gupta 450 ITR 534 v. Decision

213 TTJ 251Income Tax Appellate Tribunal2021#1641 most cited

What is Sidharth Gupta 450 ITR 534 v. Decision authority for?

Approval under Section 153D for passing assessment orders requires the approving authority to apply its mind and record satisfaction, not merely give a mechanical or pro forma approval. Failure to demonstrate due application of mind renders the approval invalid.

69

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Also referred to as

PCIT v Sidharth Gupta · 450 ITR 534 · Section 153D approval · application of mind · mechanical approval · pro forma approval · search assessment invalid · ITAT · Inder International v ACIT 213 TTJ 251 · satisfaction for approval · assessment procedure

Sections most often in play

Section 153ASection 143(2)Section 153DSection 132Section 115BBESection 119Section 144Section 148

Issues it is cited on

section 115bbe(b)section 2(28c)section 117section 271aab(1a)section 37bsection 271aaasection 245dtime barred assessmentsection 144basection 153a(1)(a)income tax settlement commissionsection 158bg

Judgments citing Sidharth Gupta 450 ITR 534 v. Decision

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 256/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

…the arguments advanced\nby the Id AR in support of the addl.grs raised for all AYs u/c before us for all\nthe assessees. Accordingly, the Addl.grs raised by all the assessees for all\nthe AYs u/c are hereby allowed.”\n(xii) Inder International v. ACIT (2021) 213 TTJ 251 (Chd-Trib) dt.7-6-21,\nITA No.1573/ Chd/ 2018; AY16-17, held that-\"15. ....In the present case before us, we noted that the Addl.CIT did not\nmention anything in the approval memo towards his process of deriving\nsatisfaction so as to exhibit his due application of mind. We noted that the\nAddl.CIT merely approved the letter and the relevant par…

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 251/NAG/2022[2015-16]Status: DisposedITAT Nagpur09 Jun 2025AY 2015-16
Section 143(3)Section 153A

…red by us in Shiv Kumar Nayyar (2024) (Del HC), it is seen that the present appeals do not raise any substantial queof law. Consequently, the appeals stand dismissed and pending application(s), if any, are disposed of. (xii) Inder International v. ACIT (2021) 213 TTJ 251 (Chd-Trib) dt.7-6-21, ITA No.1573/ Chd/ 2018; AY16-17, held that- \"15. ....In the present case before us, we noted that the Addl.CIT did not mention anything in the approval memo towards his process of deriving satisfaction so as to exhibit his due application of mind. We noted that the Addl.CIT merely approved the letter and the relevant para i…

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 240/NAG/2022[F.Y.2017-18]Status: DisposedITAT Nagpur09 Jun 2025
Section 143(3)Section 153A

…e in the arguments advanced by the Id AR in support of the addl.grs raised for all AYs u/c before us for all the assessees. Accordingly, the Addl.grs raised by all the assessees for all the AYs u/c are hereby allowed.” (xii) Inder International v. ACIT (2021) 213 TTJ 251 (Chd-Trib) dt.7-6-21, ITA No.1573/ Chd/ 2018; AY16-17, held that- “15. ....In the present case before us, we noted that the Addl.CIT did not mention anything in the approval memo towards his process of deriving satisfaction so as to exhibit his due application of mind. We noted that the Addl.CIT merely approved the letter and the relevant para is…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 119/NAG/2024[2020-21]Status: DisposedITAT Nagpur26 Dec 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…Subhash Bhawnani v. DCIT; ITANo.38,40/Ind/ 2020 dt.25-5-23 (Indore-Trib)  Mysore Finlease P Ltd ITA No.8821/del/2019 dt.10-1-24 (Del-Trib);  Arch Pharmalabs Ltd v. ACIT ITA No.3752/Mum/2012 (2021) dt.7-4-21 (Mum-Trib),  Inder International v/s ACIT (2021) 213 TTJ 251(Chd-Trib);  Sanjay Duggal v. ACIT ITA No.1813/Del/2019 dt.19-1-21 (Del-Trib); and  SMW Ispat (P) Ltd v. ACIT (2024) 163 taxmann.com 119 (Pune-Trib). A.Y. 2018–19 TO 2020–21 46. The learned A.R. submitted that the Addl.CIT has granted approval under section 153D dated 29/09/2021 for A.Y. 2018-19 to 2020–21 without even perusing/verifying the fa…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 117/NAG/2024[2018-19]Status: DisposedITAT Nagpur26 Dec 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…Subhash Bhawnani v. DCIT; ITANo.38,40/Ind/ 2020 dt.25-5-23 (Indore-Trib)  Mysore Finlease P Ltd ITA No.8821/del/2019 dt.10-1-24 (Del-Trib);  Arch Pharmalabs Ltd v. ACIT ITA No.3752/Mum/2012 (2021) dt.7-4-21 (Mum-Trib),  Inder International v/s ACIT (2021) 213 TTJ 251(Chd-Trib);  Sanjay Duggal v. ACIT ITA No.1813/Del/2019 dt.19-1-21 (Del-Trib); and  SMW Ispat (P) Ltd v. ACIT (2024) 163 taxmann.com 119 (Pune-Trib). A.Y. 2018–19 TO 2020–21 46. The learned A.R. submitted that the Addl.CIT has granted approval under section 153D dated 29/09/2021 for A.Y. 2018-19 to 2020–21 without even perusing/verifying the fa…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 116/NAG/2024[2017-18]Status: DisposedITAT Nagpur26 Dec 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…Subhash Bhawnani v. DCIT; ITANo.38,40/Ind/ 2020 dt.25-5-23 (Indore-Trib)  Mysore Finlease P Ltd ITA No.8821/del/2019 dt.10-1-24 (Del-Trib);  Arch Pharmalabs Ltd v. ACIT ITA No.3752/Mum/2012 (2021) dt.7-4-21 (Mum-Trib),  Inder International v/s ACIT (2021) 213 TTJ 251(Chd-Trib);  Sanjay Duggal v. ACIT ITA No.1813/Del/2019 dt.19-1-21 (Del-Trib); and  SMW Ispat (P) Ltd v. ACIT (2024) 163 taxmann.com 119 (Pune-Trib). A.Y. 2018–19 TO 2020–21 46. The learned A.R. submitted that the Addl.CIT has granted approval under section 153D dated 29/09/2021 for A.Y. 2018-19 to 2020–21 without even perusing/verifying the fa…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 115/NAG/2024[2016-17]Status: DisposedITAT Nagpur26 Dec 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…Subhash Bhawnani v. DCIT; ITANo.38,40/Ind/ 2020 dt.25-5-23 (Indore-Trib)  Mysore Finlease P Ltd ITA No.8821/del/2019 dt.10-1-24 (Del-Trib);  Arch Pharmalabs Ltd v. ACIT ITA No.3752/Mum/2012 (2021) dt.7-4-21 (Mum-Trib),  Inder International v/s ACIT (2021) 213 TTJ 251(Chd-Trib);  Sanjay Duggal v. ACIT ITA No.1813/Del/2019 dt.19-1-21 (Del-Trib); and  SMW Ispat (P) Ltd v. ACIT (2024) 163 taxmann.com 119 (Pune-Trib). A.Y. 2018–19 TO 2020–21 46. The learned A.R. submitted that the Addl.CIT has granted approval under section 153D dated 29/09/2021 for A.Y. 2018-19 to 2020–21 without even perusing/verifying the fa…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 114/NAG/2024[2015-16]Status: DisposedITAT Nagpur26 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…Subhash Bhawnani v. DCIT; ITANo.38,40/Ind/ 2020 dt.25-5-23 (Indore-Trib)  Mysore Finlease P Ltd ITA No.8821/del/2019 dt.10-1-24 (Del-Trib);  Arch Pharmalabs Ltd v. ACIT ITA No.3752/Mum/2012 (2021) dt.7-4-21 (Mum-Trib),  Inder International v/s ACIT (2021) 213 TTJ 251(Chd-Trib);  Sanjay Duggal v. ACIT ITA No.1813/Del/2019 dt.19-1-21 (Del-Trib); and  SMW Ispat (P) Ltd v. ACIT (2024) 163 taxmann.com 119 (Pune-Trib). A.Y. 2018–19 TO 2020–21 46. The learned A.R. submitted that the Addl.CIT has granted approval under section 153D dated 29/09/2021 for A.Y. 2018-19 to 2020–21 without even perusing/verifying the fa…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

ITA 113/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…Subhash Bhawnani v. DCIT; ITANo.38,40/Ind/ 2020 dt.25-5-23 (Indore-Trib)  Mysore Finlease P Ltd ITA No.8821/del/2019 dt.10-1-24 (Del-Trib);  Arch Pharmalabs Ltd v. ACIT ITA No.3752/Mum/2012 (2021) dt.7-4-21 (Mum-Trib),  Inder International v/s ACIT (2021) 213 TTJ 251(Chd-Trib);  Sanjay Duggal v. ACIT ITA No.1813/Del/2019 dt.19-1-21 (Del-Trib); and  SMW Ispat (P) Ltd v. ACIT (2024) 163 taxmann.com 119 (Pune-Trib). A.Y. 2018–19 TO 2020–21 46. The learned A.R. submitted that the Addl.CIT has granted approval under section 153D dated 29/09/2021 for A.Y. 2018-19 to 2020–21 without even perusing/verifying the fa…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…taxmann.com 119 (Pune-Trib); viii) Subhash Bhawnani v. DCIT (2023) 37 NYPTTJ 807 (Indore-Trib) dt.25-5-23, ITA No.38 to 40/Ind/ 2020; ix) Mysore Finlease P Ltd. (2024) (Del-Trib) dt.10-1-24, ITA No.8821/Del/ 2019 11- 12; x) Inder International v. ACIT (2021) 213 TTJ 251 (Chd-Trib) dt.7-6-21, ITA No.1573/Chd/ 2018; xi) Arch Pharmalabs Ltd v. ACIT (2021) (Mum-Trib) dt.7-4-21, ITA No.3752, 7597/Mum /2012; and xii) Sanjay Duggal v. ACIT (2021) (Del-Trib) dt.19-1-21, ITA No.1813/Del/ 2019. 57. The learned Departmental Representative vehemently supporting the impugned order passed the Assessing Officer submitted that…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…taxmann.com 119 (Pune-Trib); viii) Subhash Bhawnani v. DCIT (2023) 37 NYPTTJ 807 (Indore-Trib) dt.25-5-23, ITA No.38 to 40/Ind/ 2020; ix) Mysore Finlease P Ltd. (2024) (Del-Trib) dt.10-1-24, ITA No.8821/Del/ 2019 11- 12; x) Inder International v. ACIT (2021) 213 TTJ 251 (Chd-Trib) dt.7-6-21, ITA No.1573/Chd/ 2018; xi) Arch Pharmalabs Ltd v. ACIT (2021) (Mum-Trib) dt.7-4-21, ITA No.3752, 7597/Mum /2012; and xii) Sanjay Duggal v. ACIT (2021) (Del-Trib) dt.19-1-21, ITA No.1813/Del/ 2019. 57. The learned Departmental Representative vehemently supporting the impugned order passed the Assessing Officer submitted that…

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…taxmann.com 119 (Pune-Trib); viii) Subhash Bhawnani v. DCIT (2023) 37 NYPTTJ 807 (Indore-Trib) dt.25-5-23, ITA No.38 to 40/Ind/ 2020; ix) Mysore Finlease P Ltd. (2024) (Del-Trib) dt.10-1-24, ITA No.8821/Del/ 2019 11- 12; x) Inder International v. ACIT (2021) 213 TTJ 251 (Chd-Trib) dt.7-6-21, ITA No.1573/Chd/ 2018; xi) Arch Pharmalabs Ltd v. ACIT (2021) (Mum-Trib) dt.7-4-21, ITA No.3752, 7597/Mum /2012; and xii) Sanjay Duggal v. ACIT (2021) (Del-Trib) dt.19-1-21, ITA No.1813/Del/ 2019. 57. The learned Departmental Representative vehemently supporting the impugned order passed the Assessing Officer submitted that…

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…taxmann.com 119 (Pune-Trib); viii) Subhash Bhawnani v. DCIT (2023) 37 NYPTTJ 807 (Indore-Trib) dt.25-5-23, ITA No.38 to 40/Ind/ 2020; ix) Mysore Finlease P Ltd. (2024) (Del-Trib) dt.10-1-24, ITA No.8821/Del/ 2019 11- 12; x) Inder International v. ACIT (2021) 213 TTJ 251 (Chd-Trib) dt.7-6-21, ITA No.1573/Chd/ 2018; xi) Arch Pharmalabs Ltd v. ACIT (2021) (Mum-Trib) dt.7-4-21, ITA No.3752, 7597/Mum /2012; and xii) Sanjay Duggal v. ACIT (2021) (Del-Trib) dt.19-1-21, ITA No.1813/Del/ 2019. 57. The learned Departmental Representative vehemently supporting the impugned order passed the Assessing Officer submitted that…

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…taxmann.com 119 (Pune-Trib); viii) Subhash Bhawnani v. DCIT (2023) 37 NYPTTJ 807 (Indore-Trib) dt.25-5-23, ITA No.38 to 40/Ind/ 2020; ix) Mysore Finlease P Ltd. (2024) (Del-Trib) dt.10-1-24, ITA No.8821/Del/ 2019 11- 12; x) Inder International v. ACIT (2021) 213 TTJ 251 (Chd-Trib) dt.7-6-21, ITA No.1573/Chd/ 2018; xi) Arch Pharmalabs Ltd v. ACIT (2021) (Mum-Trib) dt.7-4-21, ITA No.3752, 7597/Mum /2012; and xii) Sanjay Duggal v. ACIT (2021) (Del-Trib) dt.19-1-21, ITA No.1813/Del/ 2019. 57. The learned Departmental Representative vehemently supporting the impugned order passed the Assessing Officer submitted that…

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. SHRIVALLAB PITTE INDUSTRIES LTD, MUMBAI

ITA 1749/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…ated 3/8/21 where the approval was granted on the same day was held to be invalid. iv. Decision of the honourable allowable High Court in case of PCIT versus Sidharth Gupta 450 ITR 534 V. Decision of coordinate bench in case of Inder international versus ACIT 213 TTJ 251 vi. Decision of Delhi bench of the ITAT in case of MDLR hotels private limited ITA number 3076/del/2016 dated 8/2/2023. vii. Decision of Delhi bench in case of Subhash Dabas ITA number 2399/del/2016 dated 25/11/2021 holding that there is no application of mind by the approving authority because the addition has been approved which are opening bal…

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. SHRIVALLAB PITTE INDUSTRIES LTD, MUMBAI

ITA 1748/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…ated 3/8/21 where the approval was granted on the same day was held to be invalid. iv. Decision of the honourable allowable High Court in case of PCIT versus Sidharth Gupta 450 ITR 534 V. Decision of coordinate bench in case of Inder international versus ACIT 213 TTJ 251 vi. Decision of Delhi bench of the ITAT in case of MDLR hotels private limited ITA number 3076/del/2016 dated 8/2/2023. vii. Decision of Delhi bench in case of Subhash Dabas ITA number 2399/del/2016 dated 25/11/2021 holding that there is no application of mind by the approving authority because the addition has been approved which are opening bal…

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. SHRIVALLAB PITTE INDUSTRIES LTD, MUMBAI

ITA 1747/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Apr 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…ated 3/8/21 where the approval was granted on the same day was held to be invalid. iv. Decision of the honourable allowable High Court in case of PCIT versus Sidharth Gupta 450 ITR 534 V. Decision of coordinate bench in case of Inder international versus ACIT 213 TTJ 251 vi. Decision of Delhi bench of the ITAT in case of MDLR hotels private limited ITA number 3076/del/2016 dated 8/2/2023. vii. Decision of Delhi bench in case of Subhash Dabas ITA number 2399/del/2016 dated 25/11/2021 holding that there is no application of mind by the approving authority because the addition has been approved which are opening bal…

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. SHRIVALLAB PITTE INDUSTRIES LTD, MUMBAI

ITA 1746/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…ated 3/8/21 where the approval was granted on the same day was held to be invalid. iv. Decision of the honourable allowable High Court in case of PCIT versus Sidharth Gupta 450 ITR 534 V. Decision of coordinate bench in case of Inder international versus ACIT 213 TTJ 251 vi. Decision of Delhi bench of the ITAT in case of MDLR hotels private limited ITA number 3076/del/2016 dated 8/2/2023. vii. Decision of Delhi bench in case of Subhash Dabas ITA number 2399/del/2016 dated 25/11/2021 holding that there is no application of mind by the approving authority because the addition has been approved which are opening bal…

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. SHRIVALLAB PITTE INDUSTRIES LTD, MUMBAI

ITA 1745/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…ated 3/8/21 where the approval was granted on the same day was held to be invalid. iv. Decision of the honourable allowable High Court in case of PCIT versus Sidharth Gupta 450 ITR 534 V. Decision of coordinate bench in case of Inder international versus ACIT 213 TTJ 251 vi. Decision of Delhi bench of the ITAT in case of MDLR hotels private limited ITA number 3076/del/2016 dated 8/2/2023. vii. Decision of Delhi bench in case of Subhash Dabas ITA number 2399/del/2016 dated 25/11/2021 holding that there is no application of mind by the approving authority because the addition has been approved which are opening bal…

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1744/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…ated 3/8/21 where the approval was granted on the same day was held to be invalid. iv. Decision of the honourable allowable High Court in case of PCIT versus Sidharth Gupta 450 ITR 534 V. Decision of coordinate bench in case of Inder international versus ACIT 213 TTJ 251 vi. Decision of Delhi bench of the ITAT in case of MDLR hotels private limited ITA number 3076/del/2016 dated 8/2/2023. vii. Decision of Delhi bench in case of Subhash Dabas ITA number 2399/del/2016 dated 25/11/2021 holding that there is no application of mind by the approving authority because the addition has been approved which are opening bal…

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