ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4 vs. VIMAL R PATEL, SURAT

ITA 174/SRT/2022Status: DisposedITAT Surat20 August 2026AY 2013-1418 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Revenue failed to demonstrate compliance with the mandatory requirement of obtaining prior approval under Section 153D before passing the assessment orders. The assessment orders were found to be unsustainable due to the absence of these approvals.

What were the facts?

The assessee, engaged in real estate, was subject to search proceedings. The Assessing Officer (AO) passed assessment orders under Section 153A and 143(3) for AYs 2011-12, 2012-13, and 2013-14. The assessee challenged these orders, claiming the AO failed to obtain mandatory prior approval under Section 153D.

What were the issues?

Whether the assessment orders passed without producing mandatory prior approval under Section 153D are valid and sustainable.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Akshay M. Modi, CA
For Respondent: Shri Aashish Pophare, CIT (DR)
Hearing: 16.06.2026Pronounced: 20.08.2026

Per B.M. Biyani, AM:

The captioned six c

The order continues below.

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