Trib.). 12) Utility Supply (P.) Ltd. v. Deputy Commissioner of Income Tax

174 Taxmann.com 250Reported decision2025#9468 most cited

What is Trib.). 12) Utility Supply (P.) Ltd. v. Deputy Commissioner of Income Tax authority for?

Mechanical approval of a draft assessment order by a superior authority renders the assessment order void ab initio, as it indicates a lack of proper application of mind.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2025 to 2026.

Also referred to as

Utility Supply (P.) Ltd. v. DCIT · section 153D · mechanical approval · vitiates assessment order · void ab initio · draft assessment order · improper application of mind

Sections most often in play

Section 143(3)Section 132Section 115BBESection 148BSection 69Section 69ASection 132(4)Section 142(1)

Issues it is cited on

section 144basection 158bgsection 131(1a)section 153bsection 158bsection 153dsection 158section 40(a)section 40(a)(ia)section 132adraft assessment ordersection 40

Judgments citing Trib.). 12) Utility Supply (P.) Ltd. v. Deputy Commissioner of Income Tax

Syed Warisuddin Naveed, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, the remaining appeals filed by the assessees (at Sl

ITA 275/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

Syed Warisuddin Naveed, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, the remaining appeals filed by the assessees (at Sl

ITA 248/HYD/2026[2022-23]Status: DisposedITAT Hyderabad27 Mar 2026AY 2022-23
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

Ace Tyres Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, the remaining appeals filed by the assessees (at Sl

ITA 233/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

Raghunath Reddy Gangaram, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, the remaining appeals filed by the assessees (at Sl

ITA 232/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

Exel Rubber Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1896/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1886/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

Madhava Reddy Baddevolu, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1552/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

Shri Kalpesh Kantilal Patel, Ahmedabad vs. The ACIT, Central Circle- 2(4), Ahmedabad

ITA 486/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar1. It(Ss)A No.46/Ahd/2018, Asst.Year - 2013-14 2. It(Ss)A No.52/Ahd/2018, Asst.Year - 2013-14 3. Ita No.486/Ahd/2018, Asst.Year - 2014-15 1. Kalpesh Kantialal Patel 1. The Acit बनाम/ C/O.M.S. Chhajed & Co. Central Circle-2(4) V/S. Ca, Kamal Shanti Ahmedabad Nr. Under Bridge Sardar Patel Colony Ahmedabad – 380 014 2. The Dcit, 2. Shri Kalpesh Kantial Patel Central Circle-2(4) 32, Ambica Society Ahmedabad Usmanpura Ahmedabad – 380 013 3. Shri Kalpesh Kantilal 3. The Acit Patel, Ahmedabad Central Circle-2(4) Ahmedabad "थायी लेखा सं./Pan: Aawpp 5054 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Mahesh Chhajed, A.R. Revenue By : Shri Alpesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 01/09/2025 घोषणा की तारीख /Date Of Pronouncement: 28/11/2025 आदेश/O R D E R Per Sanjay Garg: The Captioned Cross Appeals By The Assessee & The Revenue For Assessment Year (Ay) 2013-14 (Cross-Appeals) & Another Appeal Preferred

For Appellant: Shri Mahesh Chhajed, A.RFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 143(2)Section 144Section 153ASection 153CSection 250

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member 1. IT(SS)A No.46/Ahd/2018, Asst.Year - 2013-14 2. IT(SS)A No.52/Ahd/2018, Asst.Year - 2013-14 3. ITA No.486/Ahd/2018, Asst.Year - 2014-15 1. Kalpesh Kantialal Patel 1. The ACIT बनाम/ C/o.M.S. Chhajed & Co. Central Circle-2(4) v/s. CA, Kamal Shanti Ahmedabad Nr. Under Bridge Sardar Patel Colony Ahmedabad – 380 014 2. The DCIT, 2. Shri Kalpesh…

Bthina Kumara Swamy Reddy, Nellore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee is allowed

ITA 289/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

…Serajuddin & Co. (supra), wherein it was held that when the approval is granted mechanically it vitiates the assessment order. Further Ld.AR in his written submissions has also relied on the following decisions: - a. Utility Supply (P) Limited v. DCIT [2025] 174 Taxmann.com 250. b. Maheswari Coal Beneficiation and Infrastructures Private Limited v. DCIT [2025] 171 taxmann.com 842. c. Decision of the Hon’ble Delhi High Court in the case of PCIT v. Subash Dabas in ITA No. 243/2023 8. He therefore pleaded that since the procedure laid down under section 153D was not adhered to by JCIT who has granted mechanical ap…

Bathina Kumara Swamy Reddy, Nellore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee is allowed

ITA 288/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2018-19

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

…Serajuddin & Co. (supra), wherein it was held that when the approval is granted mechanically it vitiates the assessment order. Further Ld.AR in his written submissions has also relied on the following decisions: - a. Utility Supply (P) Limited v. DCIT [2025] 174 Taxmann.com 250. b. Maheswari Coal Beneficiation and Infrastructures Private Limited v. DCIT [2025] 171 taxmann.com 842. c. Decision of the Hon’ble Delhi High Court in the case of PCIT v. Subash Dabas in ITA No. 243/2023 8. He therefore pleaded that since the procedure laid down under section 153D was not adhered to by JCIT who has granted mechanical ap…

Bathina Kumara Swamy Reddy, Nellore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee is allowed

ITA 287/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2017-18

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

…Serajuddin & Co. (supra), wherein it was held that when the approval is granted mechanically it vitiates the assessment order. Further Ld.AR in his written submissions has also relied on the following decisions: - a. Utility Supply (P) Limited v. DCIT [2025] 174 Taxmann.com 250. b. Maheswari Coal Beneficiation and Infrastructures Private Limited v. DCIT [2025] 171 taxmann.com 842. c. Decision of the Hon’ble Delhi High Court in the case of PCIT v. Subash Dabas in ITA No. 243/2023 8. He therefore pleaded that since the procedure laid down under section 153D was not adhered to by JCIT who has granted mechanical ap…