SAURABH SANGAL C/O B K KAPUR & COMPANY,GHAZIABAD vs. DCIT, NOIDA, NOIDA

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ITA 5895/DEL/2025Status: DisposedITAT Delhi29 October 2025AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial 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 common approval granted for multiple cases and assessment years, as in this instance, is not valid under Section 153D of the Act. Such approval must be accorded separately for each assessment year.

What were the facts?

The assessee's appeal arises against the CIT(A)'s order concerning assessment year 2018-19, involving proceedings under Section 143(3) of the Income-tax Act. The primary contention is that the assessment is void due to a lack of valid approval under Section 153D of the Act.

What were the issues?

Whether a common approval under Section 153D of the Income-tax Act for multiple assessment years is valid?

Which sections of the Income-tax Act were involved?

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: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 29.10.2025Pronounced: 29.10.2025

Date of hearing 29.10.2025 Date of pronouncement 29.10.2025 ORDER This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the “CIT(A)”], Noida’s order dated 23.07.2025 in case no. CIT(A), Kanpur-4/10953/2019-20 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 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 143(3) assessment framed on 29.12.2019 for want of a valid approval under section 153D of the Act.

3.

I 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 granted in eleven different cases, dated 28.12.2019 which has already been declared as non-est in the eyes of law in dated 16.06.2025 (Tish Consultants Pvt. Ltd. Vs. DCIT). 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.) PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (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. I thus accept the assessee’s instant first and foremost legal ground/argument to 2 | P a g e quash the impugned assessment herein framed by the Assessing Officer on 29th December, 2019 in very terms.

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