West Bengal Central School Service Commission v. Abdul Halim

2019 SCC OnLine SC 902Reported decision2019#4468 most cited

What is West Bengal Central School Service Commission v. Abdul Halim authority for?

Judicial review under Article 226 allows examination of the correctness of the decision-making process in administrative actions, not the validity of the decision itself. The court can intervene if a decision is vitiated by an apparent error of law, which is self-evident on the record.

26

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

Also referred to as

West Bengal Central School Service Commission v Abdul Halim · 2019 SCC OnLine SC 902 · judicial review · Article 226 · administrative action · correctness of decision making process · apparent error of law

Sections most often in play

Section 143(3)Section 153ASection 153DSection 147Section 148Section 132Section 133ASection 69C

Issues it is cited on

arbitrary and capricioussubstantive assessmentsection 158bgnon application of mindsection 254(1)section 153dsection 254draft assessment orderprincipal commissioner of income-taxsection 158bnon-application of mindcross objection

Judgments citing West Bengal Central School Service Commission v. Abdul Halim

DCIT Central Circle-25, New Delhi vs. Himanshu Verma, New Delhi

ITA 1353/DEL/2022[2014-15]Status: DisposedITAT Delhi09 Apr 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…permissible for the Court to examine the validity of the decision but this Court can examine only the correctness of the decision making process. 16. This Court recently in the case of West Bengal Central School Service Commission Vs. Abdul Halim reported in 2019 SCC OnLine SC 902 had again an occasion to consider the scope of interference under Article 226 in an administrative action. 31. In exercise of its power of judicial review, the Court is to see whether the decision impugned is vitiated by an apparent error of law. The test to determine whether a decision is vitiated by error apparent on the face of the…

DCIT, Central Circle-25, New Delhi vs. Himanshu Verma, New Delhi

ITA 1352/DEL/2022[2013-14]Status: DisposedITAT Delhi09 Apr 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…permissible for the Court to examine the validity of the decision but this Court can examine only the correctness of the decision making process. 16. This Court recently in the case of West Bengal Central School Service Commission Vs. Abdul Halim reported in 2019 SCC OnLine SC 902 had again an occasion to consider the scope of interference under Article 226 in an administrative action. 31. In exercise of its power of judicial review, the Court is to see whether the decision impugned is vitiated by an apparent error of law. The test to determine whether a decision is vitiated by error apparent on the face of the…

DCIT, Central Circle-25, New Delhi vs. Himanshu Verma, New Delhi

ITA 1351/DEL/2022[2012-13]Status: DisposedITAT Delhi09 Apr 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…permissible for the Court to examine the validity of the decision but this Court can examine only the correctness of the decision making process. 16. This Court recently in the case of West Bengal Central School Service Commission Vs. Abdul Halim reported in 2019 SCC OnLine SC 902 had again an occasion to consider the scope of interference under Article 226 in an administrative action. 31. In exercise of its power of judicial review, the Court is to see whether the decision impugned is vitiated by an apparent error of law. The test to determine whether a decision is vitiated by error apparent on the face of the…

Parveen Kumar, Hisar vs. Income Tax Officer, Hisar

ITA 1354/DEL/2024[2013-14]Status: DisposedITAT Delhi20 Mar 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…permissible for the Court to examine the validity of the decision but this Court can examine only the correctness of the decision making process. 16. This Court recently in the case of West Bengal Central School Service Commission Vs. Abdul Halim reported in 2019 SCC OnLine SC 902 had again an occasion to consider the scope of interference under Article 226 in an administrative action. 31. In exercise of its power of judicial review, the Court is to see whether the decision impugned is vitiated by an apparent error of law. The test to determine whether a decision is vitiated by error apparent on the face of the…

Sudhir Bhalla, Meerut vs. DCIT, Circle- 2, Meerut

ITA 3174/DEL/2018[2015-16]Status: DisposedITAT Delhi10 Mar 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…permissible for the Court to examine the validity of the decision but this Court can examine only the correctness of the decision making process. 16. This Court recently in the case of West Bengal Central School Service Commission Vs. Abdul Halim reported in 2019 SCC OnLine SC 902 had again an occasion to consider the scope of interference under Article 226 in an administrative action.” 31. In exercise of its power of judicial review, the Court is to see whether the decision impugned is vitiated by an apparent error of law. The test to determine whether a decision is vitiated by error apparent on the face of the…

Durbar Ganguly, Delhi vs. Pr, CIT Delhi-1, New Delhi

In the result, the appeals of the Assessee in ITA No

ITA 624/DEL/2021[2015-16]Status: DisposedITAT Delhi20 Jan 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153D

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…