SONNY GREWAL,OLD RAJENDER NAGAR, NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CUTTACK, CUTTACK, ORISSA

ITA 702/CTK/2025Status: DisposedITAT Cuttack04 June 2026AY 2009-109 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the approvals were unsustainable as they lacked proper application of mind and were not in the prescribed form, citing decisions of the Jurisdictional High Court and the Supreme Court. Consequently, the consequential assessment orders were also quashed.

What were the facts?

The assessee challenged approvals granted under Section 153D of the Income Tax Act. The approvals were consolidated in a single order and appeared to be granted mechanically without proper application of mind.

What were the issues?

Whether consolidated and mechanically granted approvals under Section 153D are valid and whether consequential assessments are sustainable.

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 against the orders of CIT(A)-2, Bhubaneswar in Appeal No.CIT(A), Bhubaneswar- 2/10019/2008-09, CIT(A), Bhubaneswar-2/10038/2009-10, CIT(A), Bhubaneswar-2/10048/2010-11, CIT(A), Bhubaneswar-2/10045/2011-12, CIT(A), Bhubaneswar-2/10172/2012-13 & CIT(A), Bhubaneswar- 2/10431/2013-14 all dated 09.10.2025 respectively.

2.

Shri Maneesh Upnejja, AR, appeared on behalf of the assessee and Shri Jeetendra Kumar, C

The order continues below.

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