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

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ITA 15/DEL/2023Status: DisposedITAT Delhi12 August 2025AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages

In favour of the Revenue: the Revenue's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the approval under Section 153D of the Act must be accorded separately for each assessment year, even for a single assessee. Citing various precedents, the Tribunal found the approval granted in this case to be invalid.

What were the facts?

The appeals concerned the validity of assessments framed under Section 153A/143(3) of the Income-tax Act, 1961, for Assessment Years 2017-18 to 2019-20. The primary issue raised by the assessee was the invalidity of the approval granted under Section 153D of the Act.

What were the issues?

Whether the approval granted under Section 153D of the Income-tax Act, 1961, was valid when it was a common approval for multiple assessment years.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 153D

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: Dr. Rakesh Gupta, Adv
Hearing: 12.08.2025Pronounced: 12.08.2025

ORDER PER SATBEER SINGH GODARA, JM These assessee’s and Revenue’s cross appeals to 2920/Del/2022 and to 17/Del/2023 for assessment years 2017-18 to 2019-20, are directed against the Commissioner 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. Various landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166

1.

2 | 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 to 2920/Del/2022 succeed and Revenue’s appeals 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 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 Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 12th August, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 3 | P a g e

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