SARITA TYAGI,UTTAR PRADESH vs. DCIT, CENTRAL CIRCLE, MEERUT

PDF · subscribers
ITA 5076/DEL/2024Status: DisposedITAT Delhi07 July 2025AY 2018-19Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman (Accountant Member)1 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the common approval obtained by the Assessing Officer for three assessees across seven assessment years (2013-14 to 2019-20) under Section 153D of the Act was invalid. Such a combined approval vitiated the entire assessment.

What were the facts?

The assessee's appeals arise from assessment orders for AY 2018-19 and 2019-20, which were framed under Section 153A and Section 143(3) of the Income Tax Act, respectively. The issue of validity of these assessments arose due to a common approval sought for multiple assessees and assessment years.

What were the issues?

The primary issue was the validity of assessments framed under Section 153A and Section 143(3) due to a non-compliant approval under Section 153D of the Income Tax Act.

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 ‘G’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Adv. &, Ms. Uma Upadhyay, CA
Hearing: 07.07.2025Pronounced: 07.07.2025

Heard together (2 matters)

ITA No. 5076/Del/2024
ITA No. 5077/Del/2024

Read from the judgment's own cause title. This page is filed under one of them.

Asstt. Year : 2018-19 : Asstt. Year : 2019-20 Sarita Tyagi, Vs DCIT/ACIT, Street No. 1, Bank Colony, Central Circle, Modinagar, U.P.-201201 Meerut, U.P. (APPELLANT) (RESPONDENT) PAN No. ABAPT9137C Assessee by : Sh. Ved Jain, Adv. & Ms. Uma Upadhyay, CA Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 07.07.2025 Date of Pronouncement: 07.07.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s twin appeals & 5077/Del/2024, for Assessment Years 2018-19 and 2019-20, arise against the CIT(A)-3, Noida’s DIN & order No. ITBA/APL/M/250/2024-25/1068703982(1) & 1068704022(1) dated 13.09.2024, in proceedings u/s 153A and u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”), respectively.

2.

Heard both the parties at length. Case files perused.

3.

We next note that there arises the first and foremost issue of validity of the impugned assessments framed u/s 143(3) r.w.s. 153A of the Act; dated 16.07.2021, in & 5077/Del/2024 Sarita Tyagi consequence to the search action herein dated 28.06.2018 on the ground that the learned prescribed authority had not accorded a valid approval thereto u/s 153D of the Act.

4.

It is in this factual backdrop that we admit the assessee’s instant legal ground and note with the able assistance coming from both the parties that the learned Assessing Officer had sought the prescribed authority’s approval dated 25.06.2021. The clinching fact emanating from the approval letter is that the learned Assessing Officer herein had infact sought a common approval for three assessees for seven assessment years from 2013-14 to 2019-20 which stood granted, and therefore, we quote PCIT Vs. Shiv Kumar Nayyar (2024) 163 taxmann.com 9 (Del.), PCIT Vs. MDLR Hotels (P) Ltd. (2024) 166 taxmann.com 327 (Del.) and ACIT vs. Serajuddin and Co. (2024) 163 taxmann.com 118 (SC), to conclude that such a combined section 153D approval indeed vitiates the entire assessment itself. We draw strong support therefrom to quash the impugned assessments framed herein in assessee’s case in assessment years 2018-19 and 2019-20 in very terms.

5.

All other pleadings on merits herein stand rendered academic.

More judgments on Section 153A

All 18,957 judgments and leading authorities on Section 153A →

Recent GST High Court judgments

Search GST case law →