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Documents citing Acit, Yamunanagar vs M/S Ramesh Metal Works, Jagadhri on 5 October, 2018

Panacea Biotec Ltd.,New Delhi vs Acit, New Delhi on 27 February, 2026

7.1 On perusing the aforesaid, it is amply clear that the common approval with common numbers have been accorded under section 153D of the Act in the instant case is a mechanical approval. We further find that the Coordinate Bench in the case of the assessee's wife namely Smt. Usha Sharma in ITA No. 480/Del/2015 under similar circumstances has quashed the assessment by allowing the similar additional ground of appeal. We further find that the Coordinate Bench in the case of ACIT vs. Sant Lal Aggrawal group in ITA No. 6195/Del/2017, pertaining to same group, on identical issue has held that approval under section 153D is bad in law and thus, assessments so made are vitiated in law, under similar circumstances.
Income Tax Appellate Tribunal - Delhi Cites 57 - Cited by 0 - Full Document

Dcit, New Delhi vs Sh. Ramesh Sharma, New Delhi on 23 January, 2026

7.1 On perusing the aforesaid, it is amply clear that the common approval with common numbers have been accorded under section 153D of the Act in the instant case is a mechanical approval. We further find that the Coordinate Bench in the case of the assessee's wife namely Smt. Usha Sharma in ITA No. 480/Del/2015 under similar circumstances has quashed the assessment by allowing the similar additional ground of appeal. We further find that the Coordinate Bench in the case of ACIT vs. Sant Lal Aggrawal group in ITA No. 6195/Del/2017, pertaining to same group, on identical issue has held that approval under section 153D is bad in law and thus, assessments so made are vitiated in law, under similar circumstances.
Income Tax Appellate Tribunal - Delhi Cites 19 - Cited by 0 - Full Document

Dcit, New Delhi vs M/S. Raus Infras Limited, New Delhi on 27 February, 2026

7.1 On perusing the aforesaid, it is amply clear that the common approval with common numbers have been accorded under section 153D of the Act in the instant case is a mechanical approval. We further find that the Coordinate Bench in the case of the assessee's wife namely Smt. Usha Sharma in ITA No. 480/Del/2015 under similar circumstances has quashed the assessment by allowing the similar additional ground of appeal. We further find that the Coordinate Bench in the case of ACIT vs. Sant Lal Aggrawal group in ITA No. 6195/Del/2017, pertaining to same group, on identical issue has held that approval under section 153D is bad in law and thus, assessments so made are vitiated in law, under similar circumstances.
Income Tax Appellate Tribunal - Delhi Cites 36 - Cited by 0 - Full Document

Exclusive Selection Chikan (P), ... vs Nfac, Delhi on 23 December, 2024

4. Because the Learned officer and the 'Learned CIT (Appeals) National Faceless Appeal Center' erred both on facts and in law in passing order against the settled judicial matter as pronounced by Hon'ble ITAT Vishakhapatnam in the case ACIT Vs Hira panna Jewelers (2021) 128 taxmann.com; (this may be removed as ITAT Vishakhapatnam is at par with Hon'ble ITAT Lucknow Bench, Lucknow).
Income Tax Appellate Tribunal - Lucknow Cites 6 - Cited by 0 - Full Document
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