VASUDEV GARG,FARIDABAD vs. DCIT CENTRAL CIRCLE 1 FARIDABAD, FARIDABAD

ITA 3175/DEL/2025Status: DisposedITAT Delhi22 September 2025AY 2018-19Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman (Accountant Member)19 pages
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What did the Tribunal hold?

The Tribunal held that the Section 153D approval, being a common one for all assessment years, was not valid. Consequently, the assessments framed under Section 153A were quashed.

What were the facts?

The assessee's appeals concern assessment years 2012-13 to 2019-20, arising from assessments framed under Section 153A of the Income Tax Act. The primary issue is the validity of these assessments due to a lack of proper Section 153D approval.

What were the issues?

The key issue was whether a common Section 153D approval for multiple assessment years vitiates the assessments framed under Section 153A. The Tribunal also considered the principles of administrative law regarding the validity of approvals.

Which sections of the Income-tax Act were involved?

Section 153A,Section 153D

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Cases cited in this judgment(9)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, Adv. &
Hearing: 22.09.2025Pronounced: 22.09.2025

Heard together (8 matters)

ITA No. 3169/Del/2025
ITA No. 3170/Del/2025
ITA No. 3171/Del/2025
ITA No. 3172/Del/2025
ITA No. 3173/Del/2025
ITA No. 3174/Del/2025
ITA No. 3175/Del/2025
ITA No. 3176/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Satbeer Singh Godara, Judicial Member:

The assessee’s eight appeals ITA Nos. 3169 to 3176/Del/2025; for assessment years 2012-13 to 2019-20, arise against the CIT(A)-3, Gurgaon’s common order dated 25.03.2025 passed in case No. 10210, 10377, 10688, 11299, 11627, 10608, 10860/CIT(A) GGN-3/2011-12, 2012-13, 2013

The order continues below.

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