SUKHIJA RESTAUBAR PVT. LTD,DELHI vs. ACIT, CENTRAL CIRCLE-30, DELHI

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ITA 5723/DEL/2025Status: DisposedITAT Delhi24 December 2025AY 2015-163 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the approval under section 153D of the Act must be accorded separately for each assessment year, even for a single assessee. The common approval granted for multiple assessment years was found to be invalid.

What were the facts?

The assessee filed appeals against the CIT(A)'s orders concerning assessment years 2013-14 and 2015-16. The assessments were framed under sections 144, 153A, and 153C of the Income-tax Act.

What were the issues?

The key issue was the validity of the assessment proceedings due to the lack of a separate approval under section 153D for each assessment year.

Which sections of the Income-tax Act were involved?

Section 144,Section 153A,Section 153C,Section 153D

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: CA Sh. Harshit Srivastava, CA
Hearing: 24.12.2025Pronounced: 24.12.2025

ORDER PER SATBEER SINGH GODARA, JM These assessees’ twin appeals & 5723/Del/2025 for assessment years 2013-14 & 2015-16, arises against the Commissioner of Income Tax (Appeals)-30 [in short, the “CIT(A)”], New Delhi’s orders, both dated 21.07.2025, having DINs and orders no. ITBA/APL/M/250/2025-26/1078708539(1) and ITBA/APL/M/250/2025-26/1078708391(1) involving proceedings under section 144 r.w.s. 153A r.w.s. 153C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Heard both the parties. Case files perused.

2.

It emerges at the outset that the assessee herein canvasses its first and foremost legal ground seeking to annul the impugned section 144 r.w.s. 153A r.w.s. 153C of the Act assessment framed on 20.12.2019 in both these assessment years 2013-14 and 2015- 16 for want of a valid approval under section 153D of the Act.

3.

We have given our thoughtful consideration to the assessee’s and the Revenue’s respective vehement contentions regarding the first and foremost issue of validity of the impugned assessments as lacking valid approval under section 153D of the Act. The assessee has filed the learned prescribed authority’s common approval dated 20.12.2019 granted in the assessee’s six cases for assessment years 2011-12 to 2016-17. Various 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 2 | P a g e accorded separately for each and every assessment years even if it involves a single assessee. We thus accept the assessee’s instant first and foremost legal grounds/arguments to quash the impugned assessment herein framed by the Assessing Officer on 20.12.2019 in very terms.

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