ASSISTANT COMMISSIONER OF INCOME TAX, HALDWANI vs. SANJAY KUMAR JUYAL, HALDWANI

PER SATBEER SINGH GODARA, JM: This Revenue’s appeal and assessee’s cross objections ITA No. 271/DDN/2025 and C.O. No. 4/DDN/2026 for assessment year 2018-19, arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)”], Lucknow’s -3 order dated 30.10.2025, having DIN and order no. ITBA/APL/S/250/2025-26/1082134235(1), involving proceedings

ITA No.271/DDN/2025 & C.O. No.4/DDN/2026

under section 153A r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. It emerges at the outset that there arises the first and foremost legal issue of validity of the impugned section 153A/143(3) assessment framed on 28.12.2019 in assessment year 2018-19 for want of a valid approval under section 153D of the Act. 3. We have given our thoughtful consideration to the assessee’s and the Revenue’s respective vehement contentions regarding the first and foremost issue of validity of the impugned assessment as lacking valid approval under section 153D of the Act. The learned prescribed authority’s common approval dated 23.12.2019 granted in assessee’s case for assessment year 2018-19 forms part of the case records. Various landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval involving mere mechanical exercise u/s 153D is a non-est

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ITA No.271/DDN/2025 & C.O. No.4/DDN/2026

one only. We thus accept the instant first and foremost legal grounds/arguments in assessee’s favour to quash the impugned assessment herein framed by the Assessing Officer on 28.12.2019 in assessment year 2018-19 in very terms.

All other pleadings on merits herein stand rendered academic. 4. This Revenue’s appeal ITA No. 271/DDN/2025 is dismissed and assessee cross objection C.O. No. 4/DDN/2026 is allowed in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 27th May, 2026 Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27th May, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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