PARVEEN TAYAL,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRLCE 2, FARIDABAD HARYANA
Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Per Satbeer Singh Godara, Judicial Member:
These assessee’s five appeals in ITA Nos. 1924 to 1928/Del/2025 for Assessment Years 2013-14, 2016-17 to 2019-20 arise against the CIT(A)-3, Gurgaon’s DIN & order No.
ITBA/APL/M/250/2024-25/1073198902(1),
1073199328(1),
1073200361(1)
&
1073847481(1) dated
30.01.2025
&
19.02.2025 in proceedings u/s 153A r.w.s. 144 of the Income
Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
ITA Nos. 1924 to 1928/Del/2025
Parveen Tayal
2
3. We next note that there arises the first and foremost issue of validity of the impugned assessments framed u/s 153A r.w.s. 144 of the Act; dated 24.04.2021 and 17.05.2021 in consequence to the search action herein dated 06.06.2018 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 assessee’s instant 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 15.04.2021. The clinching fact emanating from the approval letter is that the learned Assessing Officer herein had infact sought a common approval for all seven assessment years from 2013-14 to 2019-20 which stood granted, and therefore, we quote PCIT (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 years 2013-14, 2016- 17 to 2019-20 in very terms.
ITA Nos. 1924 to 1928/Del/2025
Parveen Tayal
3
5. All other pleadings on merits herein stand rendered academic.
These assessee’s five appeals ITA Nos. 1924 to 1928Del/2025 are allowed in above terms. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 15/10/2025. (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member
Dated: 15/10/2025
*Subodh Kumar, Sr. PS*