MAX CITY DEVELOPERS PVT. LTD.,DELHI vs. DCIT CENTRAL CIRCLE 16(1), GHAZIABAD

ITA 6140/DEL/2025Status: DisposedITAT Delhi20 May 2026AY 2011-1210 pages
AI SummaryAllowed

What were the facts?

The assessee's appeals were against assessment orders passed under section 153C read with section 143(3) of the Income Tax Act. The primary challenge was to the validity of the approval granted under section 153D, which the assessee argued was not in accordance with the law.

What did the Tribunal hold?

The Tribunal held that the approval granted under section 153D was mechanical and lacked proper application of mind by the approving authority. It found that the approval was granted in a formal manner without due consideration of the seized documents and appraisal reports.

What were the issues?

The key issue was whether the approval granted by the Joint CIT under section 153D for framing search assessments was valid, considering it appeared to be a mechanical exercise without due application of mind.

Which sections of the Income-tax Act were involved?

Section 153D,Section 153C,Section 143(3),Section 271(1)(c),Section 271AAB,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. Ms. Vaishnavi Yadav, Adv, Ms. Aastha Sharma, Adv
For Respondent: Ms. Kirti Sankratyayan, CIT, DR
Hearing: 13.04.2026Pronounced: 20.05.2026

PER ANUBHAV SHARMA, JM:

These are appeals preferred by the assessee against the common order

of the Ld. Commissioner of Income-tax (Appeals)-3 (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in CIT(Appeals)

Kanpur-4/11505/16-17 & CIT(Appeals) Kanpur-4/11564/16-17 arising out of the common order dated 30.12.2016 u/s 153C r.w.s. 143(3) of th

The order continues below.

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