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

ITA 703/CTK/2025Status: DisposedITAT Cuttack04 June 2026AY 2010-119 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. 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 approvals granted under Section 153D without proper application of mind are valid. Whether consequential assessment orders are sustainable if the underlying approval is invalid.

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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