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

Heard both the parties at length. Case files perused.

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 ITA Nos. 5076 & 5077/Del/2024 Sarita Tyagi 2 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.

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 (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.

All other pleadings on merits herein stand rendered academic.