DILEEP K GUPTA,DELHI vs. DCIT CC-31, DELHI

ITA 153/DEL/2025Status: DisposedITAT Delhi19 November 2025AY 2021-2234 pages
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What did the Tribunal hold?

The Tribunal held that the approval granted under Section 153D was mechanical, without due application of mind, rendering the assessment proceedings void ab initio. The assessments were quashed on this ground.

What were the facts?

The assessee's appeals challenge assessments framed under Section 153A r.w.s. 143(3) of the Income-tax Act. The primary contention is that the approval granted by the Joint Commissioner of Income Tax under Section 153D was mechanical and lacked application of mind.

What were the issues?

Whether the approval granted by the Joint Commissioner under Section 153D for search assessments was mechanical and lacked application of mind, thereby invalidating the assessment.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 153D

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Cases cited in this judgment(19)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI C. N. PRASAD & SHRI M. BALAGANESH

For Appellant: Shri Amit Goel, CA, Shri Pranav Yadav, Adv
For Respondent: Shri Amit Jain, CIT DR
Hearing: 24/09/2025Pronounced: 19/11/2025

PER M. BALAGANESH, A. M.:

1.

These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22, arise out of the order of the Commissioner of Income Tax (Appeals)-30, New Delhi [hereinafter referred to as „ld. CIT(A)‟, in short] dated 29.11.2024 against the order of assessment passed u/s 153A r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 30.03.2022 by the Assessing Officer, DCIT, Central Circle-31, New Delhi (hereinafter referred to as „ld. AO‟). Identical issues are involved in these appeals and hence they are taken up together and dispose by this common order.

2.

The preliminary issue raised by the assessee is challenging th

The order continues below.

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