Rajnish Talwar, New Delhi vs Acit, Central Circle-4, New Delhi on 19 January, 2021
Rajnish Talwar, New Delhi vs Acit, Central Circle-4, New Delhi on 19 January, 2021
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1 - 10 of 81 (0.90 seconds)Shri Navin Jain, Kanpur vs Deputy Commissioner Of Income Tax, ... on 3 August, 2021
approval granted by the
learned Addl. CIT, Central Kanpur u/s 153D of the I.T. Act is
mechanical in nature and without proper application ... required to take the approval from Jt. CIT u/s 153D of the
Act if the Assessing Officer is below the rank
Arch Pharmalabs Ltd, Mumbai vs Asst Cit Cen Cir 32, Mumbai on 7 April, 2021
issue.
3. Since the legal issue of legitimacy of approval under S.
153D raised in all the appeals/ cross objections of both the
assessee ... whereby legality
of approval granted by the designated superior authority u/s
153D have been challenged. It was further submitted that
assessee M/s Arch
Pankaj Bansal, Gurgaon vs Pr,Cit (Central), Gurgaon on 31 May, 2021
which
has been passed with approval u/s 153D of the
31
ITA.Nos.383, 384, 385 & 386/Del./2021 Smt. Abha Bansal ... prejudice assuming for the sake of an
argument that approval u/s 153D of the Act is not
valid on account of allegations stated
Shri Pawan Kumar , Mittal, vs Assistant Commissioner Of Income Tax, on 4 March, 2021
with regard to approval by the JCIT as
required under section 153D of the Income Tax Act, 1961 ( 'the Act'
hereinafter). According ... including the draft assessment order approved only for technical
requirement u/s 153D of the Act. Referring to section 153D
Shri Siddarth Gupta, Kanpur vs Deputy Commissioner Of Income Tax, ... on 7 October, 2021
under:
"Because the approval given by the JCIT u/s 153D of the Act
to the order passed u/s 153A is without application ... required to
take the approval from Jt. CIT u/s 153D of the Act if the Assessing Officer is
below the rank
Kapil Mehta, Delhi vs Pcit(Central)-3, New Delhi on 11 October, 2021
passed in pursuance to a mechanical approval of Add CIT u/s
153D and hence the consequential proceedings would also be a
nullity ... same has been passed, after taking approval from Add CIT
u/s 153D of the Act.
8. The Ld.CIT while revising the order
M G Metalloy Pvt. Ltd., Noida vs Dcit, Central Circle, Noida on 23 August, 2021
passed by the assessing officer is contrary to the provisions of
section 153D of the Income Tax Act, 1961 and CIT(A) erred ... approval of the Joint
Commissioner of Income Tax on 31.12.2016 u/s 153D of the Act.
5. The assessee is aggrieved with the order
Shri Madal Lal, Jalandhar vs Deputy Commissioner Of Income Tax, ... on 16 August, 2021
2018 2
the alleged approval u/ s 153D of the IT Act being
illegal, bad in law and without any application of mind ... account of lack of
approval u/s 153D, then, the matter may be remanded back to the lower
authorities for passing the appropriate order
M/S Subash Dabas, New Delhi vs Acit, New Delhi on 25 November, 2021
statutory approval by the Ld. Addll. CIT allowed vide F.No
153D/CC-09/Jagat group/2012-13/988dated 28/03/2013
was granted ... Addl. CIT approving the assessment order vide letter
F. No.153D/CC-09/Jagat group/2012-13/988 dt. 28.03.2013.
Referring to the approval sought