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Facts
A batch of ten cases, including five appeals by the Revenue and five cross-objections by the assessee, Sh. Honey Arora, for assessment years 2010-11 to 2019-20 were heard together. The primary issue was the validity of the impugned assessments.
Held
The tribunal held that the approval for assessment under Section 153D of the IT Act must be accorded separately for each assessment year, even if it involves a single assessee. This is based on various landmark precedents.
Key Issues
The validity of the impugned assessments due to a combined approval for multiple assessment years, instead of separate approvals for each year as required by Section 153D.
Sections Cited
153A, 153D
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA
ORDER PER BENCH: The instant batch of ten cases pertains to the single assessee herein, namely, Sh. Honey Arora. All other relevant details thereof are tabulated as under:
ITA Nos.889, 998, 1012, 1014 & 1015/Del/2025 C.O. Nos.259 to 263/Del/2025 Sl. Appeal No. Appellant Respondent Order Appealed against No. 1- Central Honey Arora, CIT(A), Delhi’s-31’s order 889/Del/2025 Circle-25, Delhi dated 13.11.2024 having WITH New Delhi DIN & Order No. C.O. No. ITBA/APL/S/250/2024- 259/Del/2025 25/1070340573(1) involving for AY: 2010-11 proceedings under Section 153A of the Act. 3- ACIT, Central Honey Arora, CIT(A), Delhi-31’s order /Del/2025 Circle-25, Delhi dated 13.11.2024 having WITH New Delhi DIN & Order No. C.O. No. ITBA/APL/S/250/2024- 260/Del/2025 25/1070340951(1) involving for AY: 2016-17 proceedings under Section 153A of the Act. 5- ACIT, Central Honey Arora, CIT(A), Delhi-31’s order /Del/2025 Circle-25, Delhi dated 13.11.2024 having WITH New Delhi DIN & Order No. C.O. No. ITBA/APL/S/250/2024- 261/Del/2025 25/1070340726(1) involving for AY: 2017-18 proceedings under Section 153A of the Act. 7- ACIT, Central Honey Arora, CIT(A), Delhi-31’s order /Del/2025 Circle-25, Delhi dated 13.11.2024 having WITH New Delhi DIN & Order No. C.O. No. ITBA/APL/S/250/2024- 262/Del/2025 25/1070340684(1) involving for AY: 2018-19 proceedings under Section 153A of the Act. 9- ACIT, Central Honey Arora, CIT(A), Delhi-31’s order /Del/2025 Circle-25, Delhi dated 13.11.2024 having WITH New Delhi DIN & Order No. C.O. No. ITBA/APL/S/250/2024- 263/Del/2025 25/1070340626(1) involving for AY: 2019-20 proceedings under Section 153A of the Act.
Heard both the parties at length. Case files perused.
It emerges during the course of hearing that there arises the first and foremost issue of validity of the impugned assessments itself as the learned prescribed authority herein had accorded its combined approval dated 23rd April, 2021 (page 557 of the paper- book) for ten assessment years 2010-11 to 2019-20 in the 2 | P a g e , 998, 1012, 1014 & 1015/Del/2025 C.O. Nos.259 to 263/Del/2025 assessee’s case. Various recent landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval under section 153D has to be accorded separately for each and every assessment year even if it involves a single assessee. We thus accept the assessee’s instant first and foremost legal ground/argument to quash the impugned assessment herein framed by the learned Assessing Officer on 24.04.2021 in very terms.
All other pleadings between the parties on merits are hereby rendered academic.