SUDHIR KUMAR SAXENA,MEERUT vs. INCOME TAX OFFICER, MEERUT

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ITA 6709/DEL/2025Status: DisposedITAT Delhi06 July 2026AY 2018-194 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 approval under section 153D must be accorded separately for each assessment year, even for a single assessee. The common approval provided by the prescribed authority for multiple assessment years was found to be invalid.

What were the facts?

The assessees filed appeals against assessment orders passed under section 153A read with section 143(3) of the Income Tax Act for AY 2018-19. The primary contention was the lack of valid approval under section 153D of the Act for these assessments.

What were the issues?

Whether the assessments framed under section 153A were valid without a separate approval under section 153D for each assessment year.

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

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

Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH

For Respondent: Ms. Lalita Kumar, Sr. DR
Hearing: 01.07.2026Pronounced: 01.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.8089/Del/2025 Assessment Year: 2018-19 Sapna Saxena, Vs. Income Tax Officer, B-20, Garh Road, Ward-1(2)(5), Vaishali Colony, Meerut Meerut PAN: BIBPS9867GH (Appellant) (Respondent) With ITA No.8094/Del/2025 Assessment Year: 2018-19 Sudhir Saxena, L/H of Vs. Income Tax Officer, Sheela Saxena, Ward-1(2)(5), B-20, Garh Road, Meerut Vaishali Colony, Meerut PAN: AIYPS7169L (Appellant) (Respondent) With ITA No.6709/Del/2025 Assessment Year: 2018-19 Sudhir Kumar Saxena, Vs. Income Tax Officer, B-20, Garh Road, Ward-1(2)(5), Vaishali Colony, Meerut Meerut PAN: AEPPS7940Q (Appellant) (Respondent)

Assessee by Sh. Sandeep Sapra, Adv. Department by Ms. Lalita Kumar, Sr. DR Date of hearing 01.07.2026 Date of pronouncement 01.07.2026

ITA Nos.8089, 8094 & 6709/Del/2025

ORDER PER SATBEER SINGH GODARA, JM The instant three appeals ITA Nos. 8089, 8094 & 6709/Del/2025 filed by three different assessees’, namely, Sapna Saxena, Sudhir Saxena L/H of Sheela Saxena and Sudhir Kumar Saxena pertaining to assessment year 2018-19 are directed against the Commissioner of Income Tax (Appeals)-3 [in short, the “CIT(A)”], Delhi’s orders, all dated 13.08.2025, passed in case nos. CIT(Appeals)-4, Kanpur/11037/2019-20, Kanpur/11038/2019- 20 and Kanpur/11040/2019-20, involving proceedings under section 153A r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively. Heard both the parties. Case file perused. 2. Delay(s) of 33 days each in filing of assessees’ appeals in ITA Nos.8089 & 8094/Del/2025 are condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It emerges at the outset that the assessees herein canvass their first and foremost legal ground seeking to annul the impugned section 153A r.w.s. 143(3) assessments framed on 29.12.2019 in

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ITA Nos.8089, 8094 & 6709/Del/2025

all the three assessees’ cases for want of a valid approval under section 153D of the Act. 4. We have given our thoughtful consideration to the assessees’ 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 assessees have filed the learned prescribed authority’s common approval dated 28.12.2019 granted in ten different cases for assessment years 2012-13 to 2018-19. Various recent judicial precedents i.e. PCIT Vs. Anuj Bansal, (2024) 165 taxmann.com 2 (SC), PCIT Vs. Subodh Agrawal (2023) 149 taxmann.com 373 (Allahabad), PCIT Vs. Sapna Gupta (2023) 147 taxmann.com 288 (Allahabad), PCIT Vs. Siddarth Gupta (2023) 147 taxmann.com 305 (Allahabad), 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 taxmann.com 327 (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 assessees’ instant first and

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ITA Nos.8089, 8094 & 6709/Del/2025

foremost legal grounds/arguments to quash the impugned assessments herein framed by the Assessing Officer on 29.12.2019 in all the three cases being AY 2018-19 in very terms.

All other pleadings on merits herein stand rendered academic. 5. These assessees’ three appeals ITA Nos.8089, 8094 & 6709/Del/2025 are allowed, in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 1st July, 2026 Sd/- Sd/- (M. BALAGANESH) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 6th July, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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