Search Results Page
Search Results
1 - 10 of 22 (0.29 seconds)Section 153C in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 153D in The Income Tax Act, 1961 [Entire Act]
Section 144A in The Income Tax Act, 1961 [Entire Act]
Section 131 in The Income Tax Act, 1961 [Entire Act]
Section 132A in The Income Tax Act, 1961 [Entire Act]
Anuj Bansal, New Delhi vs Acit, Cc-14, New Delhi on 29 April, 2022
The approval was thus granted without considering the vital case
records, indicating a mechanical approach while granting the approval.
Reliance was placed by the Counsel for the assessee on legal precedents in
which it has been held that the approval under Section 153D is not merely a
formality, but requires the prescribed authority to apply their mind to the facts
and circumstances of the case. If the approval is granted in a mechanical
manner without reviewing relevant materials, the subsequent assessment orders
must be quashed. Several court decisions were relied upon, including the cases
of PCIT vs. Anuj Bansal (ITA 368/2023), Anuj Bansal vs. ACIT (ITA
No.1016/Del/2021), ACIT vs. Serajuddin & Co. (2023), PCIT vs. Siddarth
IT(SS)A Nos.147 & 148/Ahd/2019 & 21 to
23/Ahd/2020 & 15/Ahd/2022 & 93/Ahd/2020
Sanjay Gupta vs. DCIT & others
Asst.Years -2005-06 to 2008-09 & 2010-11 & 2011-12
Acit vs M/S. Serajuddin & Co. Kolkata on 15 March, 2023
The approval was thus granted without considering the vital case
records, indicating a mechanical approach while granting the approval.
Reliance was placed by the Counsel for the assessee on legal precedents in
which it has been held that the approval under Section 153D is not merely a
formality, but requires the prescribed authority to apply their mind to the facts
and circumstances of the case. If the approval is granted in a mechanical
manner without reviewing relevant materials, the subsequent assessment orders
must be quashed. Several court decisions were relied upon, including the cases
of PCIT vs. Anuj Bansal (ITA 368/2023), Anuj Bansal vs. ACIT (ITA
No.1016/Del/2021), ACIT vs. Serajuddin & Co. (2023), PCIT vs. Siddarth
IT(SS)A Nos.147 & 148/Ahd/2019 & 21 to
23/Ahd/2020 & 15/Ahd/2022 & 93/Ahd/2020
Sanjay Gupta vs. DCIT & others
Asst.Years -2005-06 to 2008-09 & 2010-11 & 2011-12