M/S BHUPENDRA AUTOTECH INDUSTRIES (P) LTD.,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, HARYANA

ITA 5786/DEL/2025Status: DisposedITAT Delhi20 May 2026AY 2010-118 pages
AI SummaryAllowed

What were the facts?

The assessee's appeals were against assessment orders passed under Section 153A(1)(b) of the Income-tax Act. The primary challenge was to the validity of the approval granted under Section 153D, which the assessee argued was granted without application of mind.

What did the Tribunal hold?

The Tribunal held that the approval granted under Section 153D was mechanical and lacked application of mind, thus vitiating the assessment order. The amendment to Section 292BC was found not applicable retrospectively to approvals granted prior to its effective date.

What were the issues?

Whether the approval granted under Section 153D of the Income-tax Act was validly obtained with due application of mind. Whether Section 292BC of the Act, as amended, applies retrospectively to approvals granted before its effective date.

Which sections of the Income-tax Act were involved?

Section 153A,Section 153D,Section 292BC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA&

For Appellant: Adv. Sh. Somil Agarwal, Adv
For Respondent: Ms. Kriti Sankratyayan, CIT, DR
Hearing: 13.04.2026Pronounced: 20.05.2026

PER ANUBHAV SHARMA, JM:

These are appeals preferred by the assessee against the orders of the Ld.

Commissioner of Income-tax (Appeals)-3 (hereinafter referred to as the First

P a g e | 2 ITA Nos. 5786 to 5789/Del/2025 M/s Bhupendra Autotech Industries P. Ltd. (AYs: 2010-11 to 2013-14)

Appellate Authority or ‘the ld. FAA’ for short) in appeals filed before him

against the orders of the ld. Assessing Officer (hereinafter referred to as the L

The order continues below.

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