DS SPICECO P. LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE 6, NEW DELHI

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ITA 4255/DEL/2025Status: DisposedITAT Delhi24 November 2025AY 2015-16Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)3 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 combined approval under section 153D must be accorded separately for each assessment year, even if it involves a single assessee. Relying on various precedents, the Tribunal accepted the assessee's ground regarding the invalidity of the approval.

What were the facts?

The assessee filed an appeal against the order of CIT(A) for assessment year 2015-16, which involved proceedings under section 153C r.w.s. 143(3) of the Income-tax Act, 1961. The primary ground for the appeal was the lack of valid approval under section 153D of the Act.

What were the issues?

Validity of the assessment order due to lack of separate approval under Section 153D for each assessment year.

Which sections of the Income-tax Act were involved?

Section 153C,Section 143(3),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: ‘A’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN

For Appellant: CA Sh. Satyajit Goel, CA
Hearing: 18.11.2025Pronounced: 24.11.2025

Assessment Year: 2015-16 Vs. DCIT, DS Spiceco Pvt. Ltd., 4828/24, Prahlad Lane, Central Circle-6, Ansari Road, Daryaganj, Delhi New Delhi PAN: AAECD6959Q (Appellant) (Respondent) Assessee by Sh. R.S. Singhavi, CA Sh. Satyajit Goel, CA Department by Sh. Jitender Singh, CIT(DR) Date of hearing 18.11.2025 Date of pronouncement 24.11.2025 ORDER

PER SATBEER SINGH GODARA, JM

1.

This assessee’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)-24 [in short, the “CIT(A)”], New Delhi’s order dated 29.05.2025 passed in case no. CIT(A), Delhi-24/10976/2014-15, involving proceedings under section 153C r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

Heard both the parties. Case file perused.

2.

It emerges at the outset that the assessee herein canvasses his first and foremost legal ground seeking to annul the impugned section 153C r.w.s. 143(3) assessment framed on 23.12.2021 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 assessment as lacking valid approval under section 153D of the Act. The assessee has filed the learned prescribed authority’s common approval dated 22.12.2021 (at page 45 of the paper-book) granted in its seven cases for assessment years 2011-12 to 2017-18. 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 further settled the issue in assessee’s favour and against the department that such combined approval under section 153D has to be accorded separately for each and every assessment year even if it involves a single assessee. We thus accept the assessee’s instant first and foremost legal ground/argument to quash the 2 | P a g e impugned assessment herein framed by the Assessing Officer on 23.12.2021 in very terms.

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