JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

ITA 114/ALLD/2025Status: DisposedITAT Allahabad21 November 2025AY 2012-13Bench: SHRI ANADEE NATH MISSHRA (Accountant Member), SHRI SUBHASH MALGURIA (Judicial Member)189 pages
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What did the Tribunal hold?

The Tribunal held that the approval under Section 153D suffered from multiple infirmities, rendering it invalid. Consequently, the assessment orders were annulled.

What were the facts?

The assessee's appeals challenged assessment orders passed under Section 153A, citing issues with the validity of approval under Section 153D. The Revenue argued that a later tribunal order took a different view on Section 153D.

What were the issues?

The primary issue was the validity of the statutory approval obtained under Section 153D of the Income Tax Act for passing assessment orders under Section 153A.

Which sections of the Income-tax Act were involved?

Section 153A,Section 153D,Section 143(3),Section 68,Section 271(1)(c),Section 271(1)(b),Section 271AAA,Section 234A,Section 234B,Section 234C

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Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA

For Appellant: Shri Salil Kapoor, Advocate, Shri Gaurav Bansal, C.A

PER ANADEE NATH MISSHRA, A.M.

Grounds taken by the assessee and the Revenue in these appeals are as under:

I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 2

GROUNDS OF APPEAL “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07

The order continues below.

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