Verma Roadways v. ACIT

75 ITD 183Income Tax Appellate Tribunal2000#787 most cited

What is Verma Roadways v. ACIT authority for?

Approval for assessment orders requires proper and thorough scrutiny and application of mind by the approving authority, involving an enquiry and judicial approach.

130

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2026.

Also referred to as

Verma Roadways v. ACIT · 75 ITD 183 · section 158BG · approval of assessment order · application of mind · scrutiny of material · judicial approach

Sections most often in play

Section 148Section 153ASection 143(3)Section 153DSection 132Section 147Section 151Section 142(2A)

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)section 153b(1)(b)section 274(2)section 144basection 153b(1)section 243rectification under section 154section 158bcsection 245ha

Judgments citing Verma Roadways v. ACIT

Lovely Promoters Private Limited, Kolkata vs. ACIT, Central Circle, Ajmer

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

ITA 770/JPR/2023[2013-14]Status: DisposedITAT Jaipur08 Feb 2024AY 2013-14

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

For Appellant: Shri Mayank Taparia (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT) a
Section 127Section 127(1)Section 132Section 147Section 148Section 148ASection 151Section 153C

…t considering the material on record 48 Lovely promoters Pvt. Ltd. vs. ACIT and was, therefore, devoid of any application of mind. The impugned assessment order was annulled. Similarly, the Hon’ble ITAT Allahabad Bench in Verma Roadways vs. ACIT reported in 75 ITD 183 (Alld.) held that while granting approval, CIT is required to examine the material before approving the assessment order. In this case, Hon’ble ITAT Allahabad Bench was examining the issue of approval u/s 158BG of the Act and it opined that the object for entrusting the job of approval to a superior and a very reasonable Officer of the rank of Com…

DCIT, Central Circle-20, New Delhi vs. Neetu Nayyar, New Delhi

In the result, the appeals of the Revenue in :

ITA 2463/DEL/2022[2017-18]Status: DisposedITAT Delhi22 Nov 2023AY 2017-18

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 1Section 153ASection 153D

…m. In our view, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 11.9. This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways Vs ACIT 75 ITD 183 wherein also the assessee- appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: “Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pre-supposes a proper and thorough scrutiny and applic…

Neetu Nayyar, Delhi vs. ACIT, CC-20, Delhi

In the result, the appeals of the Revenue in :

ITA 1989/DEL/2022[2017-18]Status: DisposedITAT Delhi22 Nov 2023AY 2017-18

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 1Section 153ASection 153D

…m. In our view, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 11.9. This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways Vs ACIT 75 ITD 183 wherein also the assessee- appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: “Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pre-supposes a proper and thorough scrutiny and applic…

Neetu Nayyar, New Delhi vs. ACIT, CC-20, New Delhi

In the result, the appeals of the Revenue in :

ITA 1988/DEL/2022[2016-17]Status: DisposedITAT Delhi22 Nov 2023AY 2016-17

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 1Section 153ASection 153D

…m. In our view, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 11.9. This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways Vs ACIT 75 ITD 183 wherein also the assessee- appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: “Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pre-supposes a proper and thorough scrutiny and applic…

DCIT, Central Circle-20, Delhi vs. Neetu Nayyar, Delhi

In the result, the appeals of the Revenue in :

ITA 1866/DEL/2021[2015-16]Status: DisposedITAT Delhi22 Nov 2023AY 2015-16

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 1Section 153ASection 153D

…m. In our view, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 11.9. This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways Vs ACIT 75 ITD 183 wherein also the assessee- appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: “Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pre-supposes a proper and thorough scrutiny and applic…

Neetu Nayaar, Delhi vs. ACIT, CC 20, New Delhi

In the result, the appeals of the Revenue in :

ITA 1077/DEL/2021[2015-16]Status: DisposedITAT Delhi22 Nov 2023AY 2015-16

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 1Section 153ASection 153D

…m. In our view, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 11.9. This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways Vs ACIT 75 ITD 183 wherein also the assessee- appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: “Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pre-supposes a proper and thorough scrutiny and applic…

Neetu Nayyar, New Delhi vs. ACIT Central Circle-20, New Delhi

In the result, the appeals of the Revenue in :

ITA 1290/DEL/2020[2014-15]Status: DisposedITAT Delhi22 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 1Section 153ASection 153D

…m. In our view, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 11.9. This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways Vs ACIT 75 ITD 183 wherein also the assessee- appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: “Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pre-supposes a proper and thorough scrutiny and applic…

Neetu Nayyar, New Delhi vs. ACIT Central Circle-20, New Delhi

In the result, the appeals of the Revenue in :

ITA 1289/DEL/2020[2013-12]Status: DisposedITAT Delhi22 Nov 2023AY 2013-12

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 1Section 153ASection 153D

…m. In our view, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 11.9. This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways Vs ACIT 75 ITD 183 wherein also the assessee- appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: “Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pre-supposes a proper and thorough scrutiny and applic…

Neetu Nayyar, New Delhi vs. ACIT Central Circle-20, New Delhi

In the result, the appeals of the Revenue in :

ITA 1288/DEL/2020[2012-13]Status: DisposedITAT Delhi22 Nov 2023AY 2012-13

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 1Section 153ASection 153D

…m. In our view, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 11.9. This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways Vs ACIT 75 ITD 183 wherein also the assessee- appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: “Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pre-supposes a proper and thorough scrutiny and applic…

Neetu Nayyar, New Delhi vs. ACIT Central Circle-20, New Delhi

In the result, the appeals of the Revenue in :

ITA 1287/DEL/2020[2011-12]Status: DisposedITAT Delhi22 Nov 2023AY 2011-12

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 1Section 153ASection 153D

…m. In our view, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 11.9. This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways Vs ACIT 75 ITD 183 wherein also the assessee- appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: “Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pre-supposes a proper and thorough scrutiny and applic…

M/S. Impact Forging, Rajkot vs. The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot

In the result, the appeal of the assessee is partly allowed

ITA 311/RJT/2018[2015-16]Status: DisposedITAT Rajkot08 Nov 2023AY 2015-16

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…w, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 13.14 This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways v. Asstt. CIT [2000] 75 ITD 183 wherein also the assessee-appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: ITA nos.315-317/Rjt/2017 Asstt. Year 2012-13 11 47. Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pr…

M/S. Impact Forging, Rajkot vs. The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot

In the result, the appeal of the assessee is partly allowed

ITA 310/RJT/2018[2014-15]Status: DisposedITAT Rajkot08 Nov 2023AY 2014-15

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…w, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 13.14 This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways v. Asstt. CIT [2000] 75 ITD 183 wherein also the assessee-appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: ITA nos.315-317/Rjt/2017 Asstt. Year 2012-13 11 47. Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pr…

M/S. Impact Forging, Rajkot vs. The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot

In the result, the appeal of the assessee is partly allowed

ITA 309/RJT/2018[2013-14]Status: DisposedITAT Rajkot08 Nov 2023AY 2013-14

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…w, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 13.14 This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways v. Asstt. CIT [2000] 75 ITD 183 wherein also the assessee-appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: ITA nos.315-317/Rjt/2017 Asstt. Year 2012-13 11 47. Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pr…

M/S. Impact Forging, Rajkot vs. The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot

In the result, the appeal of the assessee is partly allowed

ITA 308/RJT/2018[2012-13]Status: DisposedITAT Rajkot08 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…w, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 13.14 This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways v. Asstt. CIT [2000] 75 ITD 183 wherein also the assessee-appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: ITA nos.315-317/Rjt/2017 Asstt. Year 2012-13 11 47. Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pr…

M/S. Impact Forging, Rajkot vs. The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot

In the result, the appeal of the assessee is partly allowed

ITA 307/RJT/2018[2011-12]Status: DisposedITAT Rajkot08 Nov 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…w, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 13.14 This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways v. Asstt. CIT [2000] 75 ITD 183 wherein also the assessee-appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: ITA nos.315-317/Rjt/2017 Asstt. Year 2012-13 11 47. Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pr…

Sh. Mdlr Hotels P. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the captioned appeals by the Revenue are

ITA 3076/DEL/2016[2008-09]Status: DisposedITAT Delhi08 Feb 2023AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

…m. In our view, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner. 11.9. This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways Vs ACIT 75 ITD 183 wherein also the assessee- appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: “Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pre-supposes a proper and thorough scrutiny and applic…

Anuj Bansal, New Delhi vs. ACIT, CC-14, New Delhi

In the result, the appeal filed by the Assessee is allowed

ITA 1016/DEL/2021[2017-18]Status: DisposedITAT Delhi29 Apr 2022AY 2017-18

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2017-18]

Section 131Section 132Section 132(4)Section 133ASection 143(2)Section 153A

…and in a routine manner. We are constrained to observe that in the present case there has been no application of mind by the Additional Commissioner before granting the approval”. 16.2 The Hon’ble Allahabad High Court in the case of Verma Roadways vs. ACIT, 75 ITD 183 while dealing with the identical situation held to the following effect: “Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pre- supposes a proper and thorough scrutiny and application of mind. In the case of KirtilalKalidas& Co. (supra), the I.T.A.T Madras Bench ‘A’ has obse…

ACIT, New Delhi vs. M/S Subash Dabas, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 2399/DEL/2016[2009-10]Status: DisposedITAT Delhi25 Nov 2021AY 2009-10

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

Section 132Section 133(6)Section 139(1)Section 153ASection 2(22)(e)Section 40Section 68Section 69

…xamine the approval granted by the superior authority in the context of our aforesaid observation and also the other preparation of law laid down by the high courts and the tribunal. 4.11. The jurisdictional High Court in the case of Verma Roadways vs. ACIT, 75 ITD 183 to the following effect : “Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of approval pre- supposes a proper and thorough scrutiny and application of mind. In the case of Kirtilal Kalidas & Co. (supra), the I.T.A.T Madras Bench ‘A’ has observed that the function to be performed by the…

Shri Subodh Agarwal, Kanpur vs. Deputy Commissioner of Income Tax, Central Circle- 1, Kanpur

In the result, the appeal of the assessee stands allowed

ITA 674/LKW/2018[2015-16]Status: DisposedITAT Lucknow07 Oct 2021AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 132Section 153ASection 153D

…I.T.(SS)A. No.674/Lkw/2018 Assessment Year:2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW (THROUGH VIRTUAL HEARING) BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.(SS)A. No.674/Lkw/2018 Assessment Year:2015-16 Shri Subodh Agarwal, Vs. Dy.C.I.T., 2A/220, Azad Nagar, Central Circle-1, Kanpur. Kanpur. PAN:ANBPA4910B (Appellant) (Respondent) Appellant by Shri Rakesh Garg, Advocate Respondent by Smt. Sheela Chopra, CIT (D.R.) Date of hearing 02/09/2021 Date of pronouncement 07/10/2021 O R D E R PER T. S. KAPOOR, A.M. This is an appeal filed by t…

M/S. United Engineers, Rajkot vs. The Deputy Commissioner of Income Tax, Central Circle, Rajkot

In the result, the above appeals of the assessee are partly allowed

ITA 305/RJT/2018[2012-13]Status: DisposedITAT Rajkot08 Jul 2021AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri P.C. Yadav, with Shri Dinesh Ruprelia, A.RsFor Respondent: Shri Om Prakash Singh, CIT, D.R
Section 153DSection 254Section 271(1)(C)Section 271(1)(c)Section 274

…, this is totally an unsatisfactory method of granting approval in exercise of judicial power vested in the Commissioner." 14.13 This decision of the Tribunal was considered by Allahabad Bench of the Tribunal in the case of Verma Roadways v. Asstt. CIT[2000] 75 ITD 183 wherein ITA No.305/Rjt/2018 with 18 others A.Y. 2012-13 & others 13 also the assessee-appellant has challenged the validity of approval to the assessment order accorded by the CIT Kanpur. The Tribunal at Para-47 has held as under: "Coming to the aspect of the application of mind, while granting approval, we are of the view that requirement of app…