ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. DEEPA TALWAR, DELHI

ITA 2203/DEL/2025Status: DisposedITAT Delhi30 January 2026AY 2017-18Bench: SHRI M. BALAGANESH (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the approval granted under Section 153D was mechanical and vitiated the entire search assessment proceedings. Following previous decisions on similar grounds, the Tribunal quashed the assessments.

What were the facts?

The appeals concerned search assessments where the assessees challenged the validity of the assessment proceedings. The primary contention was that the mandatory approval under Section 153D of the Income Tax Act was granted mechanically by the Joint Commissioner without due application of mind.

What were the issues?

Whether the approval granted under Section 153D for search assessments was valid or mechanical, and if mechanical, whether it vitiates the entire assessment proceedings.

Which sections of the Income-tax Act were involved?

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

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Cases cited in this judgment(23)Show list

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Heard together (4 matters)

CO 97/Del/2025
ITA No. 2203/Del/2025
Co No. 98/Del/2025
ITA No. 2221/Del/2025

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INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) PAN: AAUPT4464F

CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) 6/14, Shanti Niketan, Central Circle-19, New Delhi Delhi (Appellant) (Respondent) PAN: AAUPT4464F

ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) Central Circle-19, C-4/6, APJ Abdul Kalam Delhi Road, New Delhi (Appellant) (Respondent) PAN: AGJPK1064B C-4/6, APJ Abdul Kalam Central Circle-19, Road, New Delhi Delhi (Appellant) (Respondent) PAN: AGJPK1064B Co No. 98/Del/2025 (In ITA No. 2221/Del/2025 (Assessment Year: 2017-18) C-4/6, APJ Abdul Kalam Central Circle-19, Road, New Delhi Delhi (Appellant) (Respondent) PAN: AGJPK1064B

Assessee by : Shri Sanjay Kumar Agarwal, CA Shri Lakshay Gupta, CA Shri Sumaksh Mahajan, CA Revenue by: Shri Jitender Singh, CIT DR Shri Nitin Kumar Jaiman, Sr. DR Date of Hearing 23/12/2025 Date of pronounce

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