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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.
Held
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.
Key Issues
Validity of the assessment order due to lack of separate approval under Section 153D for each assessment year.
Sections Cited
153C, 143(3), 153D
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Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN
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
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.
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.
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.