INDU GUPTA,DELHI vs. ACIT-CC1-6, DELHI

ITA 6660/DEL/2025Status: DisposedITAT Delhi20 March 2026AY 2017-2018Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)13 pages
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What did the Tribunal hold?

The Tribunal held that the approval granted under Section 153D was mechanical and lacked application of mind, rendering the entire assessment proceedings void ab initio. Following precedents, the Tribunal quashed the proceedings due to the invalid approval.

What were the facts?

A search and seizure action led to assessment proceedings under Section 153C. The assessee raised an additional ground challenging the statutory approval granted under Section 153D, alleging it was mechanical and without application of mind. This approval was for multiple assessment years and cases.

What were the issues?

Whether the statutory approval granted under Section 153D for assessment proceedings was valid, or if it was granted mechanically without due application of mind, thereby vitiating the entire assessment.

Which sections of the Income-tax Act were involved?

Section 153C,Section 153D

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Cases cited in this judgment(3)Show list

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

For Appellant: Shri Mohit Gupta, CA and Shri Mirza
For Respondent: Ms. Pooja Swaroop, CIT(DR)
Hearing: 26.02.2026

PER S.RIFAUR RAHMAN, AM:

1.

These appeals are filed by the assessee against the respective orders of ld. Pr. Commissioner of Income-tax Appeals-26, New Delhi [hereinafter referred to as ‘ld. CIT (A)] for Assessment Years 2015-16 & 2017-18 respectively. Since the issues involved in these appeals are inter-connected, hence, the appeals were heard together and disposed of by this common order for the sake of convenience, by dealing with the facts of assessment year 2015-16, being the lead case.

2.

During the hearing, Ld. AR has submitted that a search and seizure action was conducted in the case of Rakesh Jain Group on 2.11.2017 wherein M/s

2 Nonand Rai Bhola Nath was also covered under search. P

The order continues below.

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