Union of India v. Dhiraj Sinha

434 ITR 692Supreme Court of India2021#11655 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 69Section 250

Issues it is cited on

section 158bgsection 153bsection 158bsection 153a(1)section 158non-application of mindsection 119search assessmentsatisfaction notesection 153ddraft assessment orderincriminating material

Judgments citing Union of India v. Dhiraj Sinha

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 62/DEL/2025[2020-21]Status: DisposedITAT Delhi23 Jul 2025AY 2020-21

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…val of the Joint Commissioner/Commissioner. In the absence of any positive evidence to prove that such approval was not genuine or was mechanically granted, the assessment cannot be vitiated merely by a bald assertion." * Union of India v. Dhiraj Sinha (2021) 434 ITR 692 (SC) The Supreme Court affirmed, on facts, that unless there is evidence that approval under 153D is a mere "rubber stamp," the presumption of regularity attaches to official acts. * Ganesh G. Chauhan v. ACIT 130 taxmann.com 59 (ITAT Mumbai) ITAT held: "The absence of a detailed note by the approving authority in the approval cannot itself vitiat…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 61/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Jul 2025AY 2018-19

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…val of the Joint Commissioner/Commissioner. In the absence of any positive evidence to prove that such approval was not genuine or was mechanically granted, the assessment cannot be vitiated merely by a bald assertion." * Union of India v. Dhiraj Sinha (2021) 434 ITR 692 (SC) The Supreme Court affirmed, on facts, that unless there is evidence that approval under 153D is a mere "rubber stamp," the presumption of regularity attaches to official acts. * Ganesh G. Chauhan v. ACIT 130 taxmann.com 59 (ITAT Mumbai) ITAT held: "The absence of a detailed note by the approving authority in the approval cannot itself vitiat…

Jitendra Kumar, Faridabad vs. DCIT Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 60/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…val of the Joint Commissioner/Commissioner. In the absence of any positive evidence to prove that such approval was not genuine or was mechanically granted, the assessment cannot be vitiated merely by a bald assertion." * Union of India v. Dhiraj Sinha (2021) 434 ITR 692 (SC) The Supreme Court affirmed, on facts, that unless there is evidence that approval under 153D is a mere "rubber stamp," the presumption of regularity attaches to official acts. * Ganesh G. Chauhan v. ACIT 130 taxmann.com 59 (ITAT Mumbai) ITAT held: "The absence of a detailed note by the approving authority in the approval cannot itself vitiat…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 59/DEL/2025[2016-17]Status: DisposedITAT Delhi23 Jul 2025AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…val of the Joint Commissioner/Commissioner. In the absence of any positive evidence to prove that such approval was not genuine or was mechanically granted, the assessment cannot be vitiated merely by a bald assertion." * Union of India v. Dhiraj Sinha (2021) 434 ITR 692 (SC) The Supreme Court affirmed, on facts, that unless there is evidence that approval under 153D is a mere "rubber stamp," the presumption of regularity attaches to official acts. * Ganesh G. Chauhan v. ACIT 130 taxmann.com 59 (ITAT Mumbai) ITAT held: "The absence of a detailed note by the approving authority in the approval cannot itself vitiat…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 58/DEL/2025[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…val of the Joint Commissioner/Commissioner. In the absence of any positive evidence to prove that such approval was not genuine or was mechanically granted, the assessment cannot be vitiated merely by a bald assertion." * Union of India v. Dhiraj Sinha (2021) 434 ITR 692 (SC) The Supreme Court affirmed, on facts, that unless there is evidence that approval under 153D is a mere "rubber stamp," the presumption of regularity attaches to official acts. * Ganesh G. Chauhan v. ACIT 130 taxmann.com 59 (ITAT Mumbai) ITAT held: "The absence of a detailed note by the approving authority in the approval cannot itself vitiat…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 57/DEL/2025[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…val of the Joint Commissioner/Commissioner. In the absence of any positive evidence to prove that such approval was not genuine or was mechanically granted, the assessment cannot be vitiated merely by a bald assertion." * Union of India v. Dhiraj Sinha (2021) 434 ITR 692 (SC) The Supreme Court affirmed, on facts, that unless there is evidence that approval under 153D is a mere "rubber stamp," the presumption of regularity attaches to official acts. * Ganesh G. Chauhan v. ACIT 130 taxmann.com 59 (ITAT Mumbai) ITAT held: "The absence of a detailed note by the approving authority in the approval cannot itself vitiat…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 56/DEL/2025[2013-14]Status: DisposedITAT Delhi23 Jul 2025AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…val of the Joint Commissioner/Commissioner. In the absence of any positive evidence to prove that such approval was not genuine or was mechanically granted, the assessment cannot be vitiated merely by a bald assertion." * Union of India v. Dhiraj Sinha (2021) 434 ITR 692 (SC) The Supreme Court affirmed, on facts, that unless there is evidence that approval under 153D is a mere "rubber stamp," the presumption of regularity attaches to official acts. * Ganesh G. Chauhan v. ACIT 130 taxmann.com 59 (ITAT Mumbai) ITAT held: "The absence of a detailed note by the approving authority in the approval cannot itself vitiat…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 55/DEL/2025[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…val of the Joint Commissioner/Commissioner. In the absence of any positive evidence to prove that such approval was not genuine or was mechanically granted, the assessment cannot be vitiated merely by a bald assertion." * Union of India v. Dhiraj Sinha (2021) 434 ITR 692 (SC) The Supreme Court affirmed, on facts, that unless there is evidence that approval under 153D is a mere "rubber stamp," the presumption of regularity attaches to official acts. * Ganesh G. Chauhan v. ACIT 130 taxmann.com 59 (ITAT Mumbai) ITAT held: "The absence of a detailed note by the approving authority in the approval cannot itself vitiat…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 54/DEL/2025[2011-12]Status: DisposedITAT Delhi23 Jul 2025AY 2011-12

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…val of the Joint Commissioner/Commissioner. In the absence of any positive evidence to prove that such approval was not genuine or was mechanically granted, the assessment cannot be vitiated merely by a bald assertion." * Union of India v. Dhiraj Sinha (2021) 434 ITR 692 (SC) The Supreme Court affirmed, on facts, that unless there is evidence that approval under 153D is a mere "rubber stamp," the presumption of regularity attaches to official acts. * Ganesh G. Chauhan v. ACIT 130 taxmann.com 59 (ITAT Mumbai) ITAT held: "The absence of a detailed note by the approving authority in the approval cannot itself vitiat…

Union of India v. Dhiraj Sinha (434 ITR 692) — Cited in 9 Judgments | BharatTax