P S ENTERPRISES,GHAZIABAD vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

PER SATBEER SINGH GODARA, JM

These assessee’s and Revenue’s cross appeals ITA Nos. 2918
to 2920/Del/2022 and ITA Nos.15 to 17/Del/2023 for assessment years 2017-18 to 2019-20, are directed against the Commissioner
Assessee by Dr. Rakesh Gupta, Adv.
Sh. Somil Aggarwal, Adv.
Department by Sh. Rajesh Chandra, CIT(DR)
Date of hearing
12.08.2025
Date of pronouncement
12.08.2025

ITA No.2918 to 2920/Del/2022 &
15 to 17/Del/2023

2 | P a g e of Income Tax (Appeals) [in short, the “CIT(A)”], Kanpur-4's common order dated 10.10.2022 passed in case nos. CIT(A)-
IV/KPN/11958, 11084, 11282/2016-17 to 2018-19, involving proceedings under section 153A/143(3) of the Income-tax Act,
1961 (hereinafter referred to as 'the Act'); respectively.

Heard both the parties. Case files perused.
2. It emerges at the outset that the assessee herein canvasses his first and foremost legal ground seeking to annul the impugned section 143(3) r.w.s. 153A of the Act assessment framed on 29.09.2021 for want of invalid approval under section 153D of the Act.
3. We have given our thoughtful consideration to the assessee’s and the Revenue’s respective vehement contentions regarding the first and foremost issue of validity of the impugned assessments as lacking valid approval under section 153D of the Act. The assessee has filed the learned prescribed authority’s common approval dated 28.09.2021 granted in four different assessees’ cases.
ITA No.2918 to 2920/Del/2022 &
15 to 17/Del/2023

3 | P a g e taxmann.com 327 (Del.) PCIT Vs. Shiv Kumar Nayyar (2024) 467
ITR 186 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval under section 153D has to be accorded separately for each and every assessment years even if it involves a single assessee. We thus accept the assessee's instant first and foremost legal grounds/arguments to quash the impugned assessment herein framed by the Assessing
Officer on 29.09.2021 in very terms. That being the case, the assessee’s appeals ITA Nos. 2918 to 2920/Del/2022 succeed and Revenue’s appeals ITA Nos. 15 to 17/Del/2023 fail in very terms.

All other pleadings on merits herein stand rendered academic.
4. To sum up, these assessee’s appeals ITA Nos. 2918 to 2920/Del/2022 are allowed and Revenue’s appeals ITA Nos. 15 to 17/Del/2023 are dismissed, in the foregoing terms. A copy of this common order be placed in the respective case files.
Order pronounced in the open court on 12th August, 2025 (MANISH AGARWAL)
JUDICIAL MEMBER

Dated: 12th August, 2025. RK/-