How many judgments cite YRCE Educare Pvt. Ltd. v. ACIT?

44 judgments on BharatTax cite YRCE Educare Pvt. Ltd. v. ACIT (126 ITR (Trib) 609), spanning 2026 to 2026.

Which sections of the Income Tax Act does YRCE Educare Pvt. Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 153C, Section 144, Section 143(3), Section 115BBE, Section 153A, Section 292C.

YRCE Educare Pvt. Ltd. v. ACIT

126 ITR (Trib) 609Income Tax Appellate Tribunal2025#2612 most cited

What is YRCE Educare Pvt. Ltd. v. ACIT authority for?

Combined approvals under Section 153D for search assessments are contrary to statutory requirements and therefore vitiate the assessment proceedings.

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

Also referred to as

YRCE Educare Pvt. Ltd. v. ACIT · Section 153D approval · combined approvals · vitiation of assessment · search assessment · validity of approval · statutory requirement · non-application of mind 153D · assessment proceedings invalid · prior approval for assessment

Sections most often in play

Section 153C Section 144 Section 143(3)Section 115BBE Section 153A Section 292C Section 153D Section 132

Issues it is cited on

section 158bd income tax settlement commission section 144a section 269ss specified authority block period section 292c section 158b section 153a(1)section 158 non-application of mind section 119

Judgments citing YRCE Educare Pvt. Ltd. v. ACIT

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P.P. Constructions, Karur

ITA 2531/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यायोजित/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan:Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यायोजित/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P P Enterprises, Bengaluru

ITA 2530/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P P Enterprises, Bengaluru

ITA 2529/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

…AT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted th…

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P P Enterprises, Bengaluru

In the result, appeal filed by the assessee and department are

ITA 2528/CHNY/2024[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 नधारण वष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 नधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 िनधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

Section 153C