ACIT, CC, DHANBAD, DHANBAD vs. KUMBH NATH SINGH, DHANBAD

ITA 268/RAN/2024Status: DisposedITAT Ranchi09 October 2025AY 2011-12Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)35 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 granted mechanically, without proper application of mind, and in violation of statutory requirements. Consequently, the assessment orders were quashed.

What were the facts?

The appeals involved challenges to assessment orders passed after a search and seizure. The assessees argued that the approval granted under Section 153D of the Income Tax Act was invalid due to mechanical application of mind and procedural irregularities.

What were the issues?

The primary issue was the validity of the approval granted by the approving authority under Section 153D of the Income Tax Act for assessment orders passed after search and seizure.

Which sections of the Income-tax Act were involved?

Section 153D,Section 153A

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Cases cited in this judgment(7)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.

आयकर अपीलीय अधिकरण, र ाँची न्य यपीठ, र ाँची IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM आयकर अपील सं./ITA Nos.90 to 94/RAN/2024 (निि ारण वर्ा / Assessment Years :2008-2009 to 2012-2013)

Dhanbad-828111 स्थायी लेखा सं./PAN No. : BCPPS 1598 K AND आयकर अपील सं./ITA Nos.268 & 269/RAN/2024 (निि ारण वर्ा / Assessment Years :2010-2011 & 2012-2013)

Dhanbad-828111 स्थायी लेखा सं./PAN No. : BCPPS 1598 K AND आयकर अपील सं./ITA Nos.95 to 99/RAN/2024 (निि ारण वर्ा / Assessment Years :2008-2009 to 2012-2013)

Vs DCIT, Central Circle, Dhanbad Shri Bharat Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./PAN No. : BCPPS 1599 J AND आयकर अपील सं./ITA Nos.100 to 106/RAN/2024 (निि ारण वर्ा / Assessment Years :2006-2007 to 2012-2013)

Vs DCIT, Central Circle, Dhanbad Shri Lal Bahadur Singh, Simla Bahal Cilliery, Jharia, Dhanbad-828111 स्थायी लेखा सं./PAN No. : AYDPS 0747 D AND आयकर अपील सं./ITA Nos.265 to 267/RAN/2024 (निि ारण वर्ा / Assess

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