USHA PROJECTS (INDIA) PVT. LTD.,BHUBANESWAR vs. DCIT, CENTRAL CIRCLE-1 , BHUBANESWAR

ITA 22/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2012-138 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the consolidated approvals were unsustainable as they lacked evidence of the approving authority's thought process and were granted mechanically for multiple assessment years. Consequently, the approvals and consequential assessment orders were quashed.

What were the facts?

The assessee's appeals and revenue's appeals were filed against the CIT(A)'s orders. The assessee argued that consolidated approvals granted under Section 153D were invalid due to non-application of mind and being in a stereotyped format.

What were the issues?

The primary issue was the validity of consolidated approval orders granted under Section 153D of the Income Tax Act, 1961, for multiple assessment years.

Which sections of the Income-tax Act were involved?

Section 153D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 04/06/2026Pronounced: 04/06/2026

Per Bench: The captioned appeals have been filed by the assessee and revenue against the orders of CIT(A)-2, Bhubaneswa

The order continues below.

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