PRADEEP GUPTA,NEW DELHI vs. DCIT,CENTRAL CIRCLE, GHAZIABAD

Heard both the parties at length. Case files perused.

We next note that there arises the first and foremost issue of validity of the impugned twin assessments framed u/s 143(3) r.w.s. 153A of the Act; dated 24.06.2021, in consequence to the search action herein dated 30.07.2018 on the ground that the learned prescribed authority had not accorded a valid approval thereto u/s 153D of the Act.

It is in this factual backdrop that we admit the assessees’ identical legal ground and note with the able assistance coming from both the parties that the learned Assessing Officer had sought the prescribed authority’s approval dated 14.06.2021. The clinching fact emanating from the approval letter is that the learned Assessing Officer herein had infact been granted a common approval for nine assessees (assessment years from 2013-14 to 2019-20) which stood granted, and therefore, we quote PCIT Vs. Shiv Kumar Nayyar (2024) 163 taxmann.com 9 (Del.), PCIT Vs. MDLR Hotels (P) Ltd. (2024) 166 taxmann.com 327 (Del.) and ACIT vs. Serajuddin and Co. (2024) 163 taxmann.com 118 (SC), to conclude that such a combined section 153D approval indeed vitiates the entire assessment itself. We draw strong support therefrom to quash the impugned assessments framed herein in assessee’s case in assessment year 2019-20 in very terms.

These twin assessee’s as many appeals ITA Nos. 4125 & 4126/Del/2024 are allowed. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 16/12/2025. (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member