AVTAR SINGH KOCHAR,ROHTAK vs. DCIT,CENTRAL CIRCLE-25, DELHI

ITA 2909/DEL/2025Status: DisposedITAT Delhi09 January 2026AY 2019-2020 pages
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What did the Tribunal hold?

The Tribunal held that the approval granted under Section 153D was invalid as it was mechanical and lacked application of mind for each assessment year. The assessment order, being based on this invalid approval, is vitiated.

What were the facts?

The assessee's assessment order was challenged on the grounds that the mandatory approval under Section 153D of the Income Tax Act was granted mechanically and without application of mind. The approval covered multiple assessment years (2013-14 to 2019-20) in a consolidated manner.

What were the issues?

Whether the approval granted under Section 153D of the Income Tax Act was valid, considering it was granted mechanically for multiple assessment years without application of mind.

Which sections of the Income-tax Act were involved?

Section 153D,Section 153A

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, “C” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA&

For Respondent: Adv. Sh. Mukesh Kumar Jha, CIT, DR
Hearing: 18.12.2025Pronounced: 09.01.2026

Heard together (2 matters)

ITA No.2909/Del/2025
ITA No.4438/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER ANUBHAV SHARMA, JM: These cross appeals preferred by the assessee and revenue against the order dated 28.03.2025 of the Ld. Commissioner of Income Tax(A)-31 Delhi,

The order continues below.

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