HYDROCARBONS EDUCATION & RESEARCH SOCIETY,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 8, NEW DELHI

ITA 3519/DEL/2026Status: DisposedITAT Delhi10 September 2026AY 2021-2212 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that for a regular assessment under Section 143(3), there is no statutory provision requiring prior approval or discussion with a superior officer like the Additional Commissioner. Such involvement vitiates the assessment.

What were the facts?

The Assessing Officer framed assessments under Section 143(3) after obtaining prior approval and holding discussions with the Additional Commissioner of Income Tax. The assessees contended that this procedure is not mandated by law for regular scrutiny assessments.

What were the issues?

Whether an assessment framed under Section 143(3) is bad in law if it involves prior approval and discussions with a superior officer without statutory mandate.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144A,Section 148B,Section 153D,Section 158BG

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI M. BALAGANESH, HON’BLE ACCOUNTANT MEMBER A.Y. : 2021-22 M. Power Energy Private Limited, Vs. ACIT, CC-8, Ground Floor, A-21/13, E-2, ARA CENTRE, Naraina Industrial Area, Phase-II, JHANDEWALAN EXTN., New Delhi – 110 028 NEW DELHI-110 055 [PAN: AACCM5485A) (Appellant) (Respondent) A.Y. : 2021-22 GUS Global Services (India) Pvt. ltd., Vs. ACIT, CC-8, Ground Floor, A-21/13(X), E-2, ARA CENTRE, Naraina Industrial Area, Phase-II, JHANDEWALAN EXTN., New Delhi – 110 028 NEW DELHI-110 055 [PAN: AABCL5297J) (Appellant) (Respondent) A.Y. : 2021-22 Creative Arts Education Society, Vs. ACIT, CC-8, Ground Floor, A-21/13, E-2, ARA CENTRE, Naraina Industrial Area, Phase-II, JHANDEWALAN EXTN., New Delhi – 110 028 NEW DELHI-110 055 [PAN: AAAAC9245N) (Appellant) (Respondent) A.Y. : 2021-22 Pearl Retail Solutions Pvt. Ltd., Vs. ACIT, CC-8, Ground Floor, A-21/13, E-2, ARA CENTRE, Naraina Industrial Area, Phase-II, JHANDEWALAN EXTN., New Delhi – 110 028 NEW DELHI-110 055 [PAN: AABCI3232L) (Appellant) (Respondent)

1 A.Y. : 2021-22 Hydrocarbons Education & Research Society, V

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