Smt. Shreelekha Damani v. Deputy Commissioner of Income-tax (OSD-1), CR-7, Mumbai

88 Taxmann.com 383Reported decision2017#1324 most cited

What is Smt. Shreelekha Damani v. Deputy Commissioner of Income-tax (OSD-1), CR-7, Mumbai authority for?

The application of mind by the approving authority is essential for the validity of approval granted under section 153D of the Income Tax Act. Failure to apply mind renders the approval invalid.

86

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Smt. Shreelekha Damani v. Deputy Commissioner of Income-tax · section 153D · approval · application of mind · validity of assessment order · natural justice

Sections most often in play

Section 143(3)Section 115BBESection 153ASection 143(2)Section 153DSection 139(1)Section 142(1)Section 158BG

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)section 153b(1)(b)section 153b(1)rectification under section 154section 144basection 136section 43(3)section 193section 196

Judgments citing Smt. Shreelekha Damani v. Deputy Commissioner of Income-tax (OSD-1), CR-7, Mumbai

ACIT Central Circle, Agra vs. D.S. India Jewelmart P Ltd, Mathura

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 276/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA No. 263 to 267/Agr/2017 Assessment Year: 2008-09 to 2012-13 Shri Saurabh Agarwal C/o D.S. vs. DCIT, Central Circle, (India) Jewelmart P. Ltd., in front of Agra. Mehta Nursing Home, 2, Krishna Nagar, Mathura. PAN:ADEPA7167R (Appellant) (Respondent) ITA No. 260 to 262/Agr/2017 Assessment Year: 2007-08, 2008-09 & 2012-13 Late Sh. Mradul Garg Throuhg L/H vs. DCIT, Central Circle, Paras Agarwal, C/o D.S. (India) Agra. Jewelmart P. Ltd., in front of Mehta Nursing Home, 2…

DCIT Central Circle, Agra vs. Lt. Shri Mradul Garg, Mathura

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 272/AGR/2017[2010-11]Status: DisposedITAT Agra18 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA No. 263 to 267/Agr/2017 Assessment Year: 2008-09 to 2012-13 Shri Saurabh Agarwal C/o D.S. vs. DCIT, Central Circle, (India) Jewelmart P. Ltd., in front of Agra. Mehta Nursing Home, 2, Krishna Nagar, Mathura. PAN:ADEPA7167R (Appellant) (Respondent) ITA No. 260 to 262/Agr/2017 Assessment Year: 2007-08, 2008-09 & 2012-13 Late Sh. Mradul Garg Throuhg L/H vs. DCIT, Central Circle, Paras Agarwal, C/o D.S. (India) Agra. Jewelmart P. Ltd., in front of Mehta Nursing Home, 2…

Ashok Kumar Agarwal, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 269/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA No. 263 to 267/Agr/2017 Assessment Year: 2008-09 to 2012-13 Shri Saurabh Agarwal C/o D.S. vs. DCIT, Central Circle, (India) Jewelmart P. Ltd., in front of Agra. Mehta Nursing Home, 2, Krishna Nagar, Mathura. PAN:ADEPA7167R (Appellant) (Respondent) ITA No. 260 to 262/Agr/2017 Assessment Year: 2007-08, 2008-09 & 2012-13 Late Sh. Mradul Garg Throuhg L/H vs. DCIT, Central Circle, Paras Agarwal, C/o D.S. (India) Agra. Jewelmart P. Ltd., in front of Mehta Nursing Home, 2…

D.S. India Jewelmart P Ltd, Mathura vs. ACIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 268/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA No. 263 to 267/Agr/2017 Assessment Year: 2008-09 to 2012-13 Shri Saurabh Agarwal C/o D.S. vs. DCIT, Central Circle, (India) Jewelmart P. Ltd., in front of Agra. Mehta Nursing Home, 2, Krishna Nagar, Mathura. PAN:ADEPA7167R (Appellant) (Respondent) ITA No. 260 to 262/Agr/2017 Assessment Year: 2007-08, 2008-09 & 2012-13 Late Sh. Mradul Garg Throuhg L/H vs. DCIT, Central Circle, Paras Agarwal, C/o D.S. (India) Agra. Jewelmart P. Ltd., in front of Mehta Nursing Home, 2…

Saurabh Agarwal, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 263/AGR/2017[2008-09]Status: DisposedITAT Agra18 Sept 2019AY 2008-09

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA No. 263 to 267/Agr/2017 Assessment Year: 2008-09 to 2012-13 Shri Saurabh Agarwal C/o D.S. vs. DCIT, Central Circle, (India) Jewelmart P. Ltd., in front of Agra. Mehta Nursing Home, 2, Krishna Nagar, Mathura. PAN:ADEPA7167R (Appellant) (Respondent) ITA No. 260 to 262/Agr/2017 Assessment Year: 2007-08, 2008-09 & 2012-13 Late Sh. Mradul Garg Throuhg L/H vs. DCIT, Central Circle, Paras Agarwal, C/o D.S. (India) Agra. Jewelmart P. Ltd., in front of Mehta Nursing Home, 2…

Lt. Shri Mradul Garg, Mathura vs. DCIT Central Circle, Agra

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 260/AGR/2017[2007-08]Status: DisposedITAT Agra18 Sept 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA No. 263 to 267/Agr/2017 Assessment Year: 2008-09 to 2012-13 Shri Saurabh Agarwal C/o D.S. vs. DCIT, Central Circle, (India) Jewelmart P. Ltd., in front of Agra. Mehta Nursing Home, 2, Krishna Nagar, Mathura. PAN:ADEPA7167R (Appellant) (Respondent) ITA No. 260 to 262/Agr/2017 Assessment Year: 2007-08, 2008-09 & 2012-13 Late Sh. Mradul Garg Throuhg L/H vs. DCIT, Central Circle, Paras Agarwal, C/o D.S. (India) Agra. Jewelmart P. Ltd., in front of Mehta Nursing Home, 2…