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

ITA 26/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2016-20178 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the consolidated approvals were stereotype, lacked indication of the approving authority's thought process, and multiple approvals were given in a single letter, making them unsustainable. 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) orders. The assessee argued that the approvals granted under Section 153D were consolidated, lacked application of mind, and were therefore invalid.

What were the issues?

The primary issue was the validity of consolidated approval orders granted under Section 153D of the Income Tax Act, specifically concerning whether they demonstrated application of mind.

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.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 153D

All 2,907 judgments and leading authorities on Section 153D →

Recent GST High Court judgments

Search GST case law →