DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

ITA 44/ALLD/2025Status: DisposedITAT Allahabad30 September 2025AY 2013-14Bench: SHRI ANADEE NATH MISSHRA (Accountant Member), SHRI SUBHASH MALGURIA (Judicial Member)216 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the approval granted by the JCIT under Section 153D of the Income Tax Act was invalid due to a lack of application of mind and procedural infirmities. Consequently, the assessment orders were annulled.

What were the facts?

The appeals involved multiple assessees and assessment years, with the core issue being the validity of assessment orders. This was the second round of appeals, with the previous round remitting the cases back to the CIT(A) for fresh decision.

What were the issues?

The primary issue was whether the approval granted by the JCIT under Section 153D was valid and whether the assessment orders were vitiated due to infirmities in the approval process.

Which sections of the Income-tax Act were involved?

Section 153D,Section 245HA

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Cases cited in this judgment(30)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

1

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD

BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Assessment year:2009-10 PAN:AAGCM1491C (Appellant) (Respondent)

I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent)

I.T.A. No.13 & 14/Alld/2025 Assessment Year:2012-13 & 13-14 PAN:AABCA 9270G (Appellant) (Respondent)

I.T.A. Nos.39, 40 & 41/Alld/2025 Assessment years:2011-12 to 13-14 PAN:AAATJ4359H (Appellant) (Respondent)

C.O.No.2, 3 & 4/Alld/2025 (in I.T.A. Nos.39, 40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 JJH Pre

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