ASEEM KUMAR GUPTA,DELHI vs. ACIT, CENTRAL CIRCLE 9, NEW DELHI

ITA 692/DEL/2026Status: DisposedITAT Delhi22 May 2026AY 2009-108 pages
AI SummaryAllowed

What were the facts?

The Assessing Officer (AO) sought a common approval under Section 153D for multiple assessment years (2004-05 to 2010-11) and for multiple assessees. This common approval was granted by the Additional CIT on a single date without apparent application of mind.

What did the Tribunal hold?

The Tribunal held that a common approval granted mechanically for multiple assessment years and assessees under Section 153D vitiates the entire assessment. The amendment to Section 292BC, which validates defective approvals, is not applicable as the approval was granted prior to its effective date.

What were the issues?

Whether a common approval granted under Section 153D for multiple assessment years and assessees, without application of mind, renders the assessment invalid.

Which sections of the Income-tax Act were involved?

Section 153D,Section 153A,Section 143(3),Section 292BC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI

Before: SHRI SUDHIR KUAMR & SHRI MANISH AGARWAL

For Appellant: Dr. Rakesh Gupta, Adv. & Sh
For Respondent: Shri Jitender Singh, CIT DR
Hearing: 12.05.2026Pronounced: 22.05.2026

Heard together (3 matters)

ITA No. 688/Del/2026
ITA No. 690/Del/2026
ITA No. 692/Del/2026

Read from the judgment's own cause title. This page is filed under one of them.

PER BENCH : The captioned seven appeals are filed by the Assessee against the separate orders of Ld. Commissioner of Income Tax (Appeals)-27, New Delhi (“Ld. CIT(A)”), all dated 26.11.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”) arising out of separate assessment orders, passed u/s 153A r.w.s. 143(3) of the Act for Assessment Years 2004-05 to 2010-11. 2. The issues involved in all captioned appeals are interlinked, therefore, they have been heard together and accordingly, adjudicated by this common order.

3.

First, we take assessee’s appeal in ITA No. 687/Del/2026 for AY 2004-05 wherein, the assessee has

The order continues below.

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