DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA, LUDHIANA vs. M/S AFI AGRO PVT. LTD., KHANNA

ITA 373/CHANDI/2025Status: DisposedITAT Chandigarh16 October 2025AY 2019-20Bench: SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant Member)37 pages
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What did the Tribunal hold?

The Tribunal held that the approval granted by the Additional Commissioner of Income Tax under Section 153D was mechanical and without proper application of mind, as evidenced by the approval of multiple assessment orders in a common format without specific consideration of each case's details. Consequently, the assessment orders were quashed.

What were the facts?

A search under Section 132 of the Income Tax Act was conducted on the assessee, AFI Agro Private Limited. Subsequently, assessment orders were passed under Section 153A read with Section 143(3). The assessee challenged these orders, arguing that the approval granted by the Additional Commissioner of Income Tax under Section 153D was mechanical and lacked application of mind.

What were the issues?

Whether the approval granted by the Additional Commissioner of Income Tax under Section 153D for assessment orders passed under Section 153A was valid, or if it was granted mechanically without due application of mind.

Which sections of the Income-tax Act were involved?

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

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Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &, Ms. Deepali Aggarwal, CAs
For Respondent: Shri Manav Bansal, CIT DR
Hearing: 28.07.2025Pronounced: 16.10.2025

PER RAJ PAL YADAV, VP

It is a group of six cross-appeals against separate orders of ld.CIT (Appeals) dated 13.12.2024 passed in ITA Nos.1256 to 1258/CHD/2024 & ITA Nos.179, 180 & 373/CHD/2025 2

assessment year 2017-18 and 2018-19 and dated 14.12.2024 passed in assessmen

The order continues below.

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