MANOJ KUMAR SINGH,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 2237/DEL/2025Status: DisposedITAT Delhi19 September 2025AY 2012-13Bench: SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER\nAND\nSHRI ANUBHAV SHARMA, JUDICIAL MEMBER\nManoj Kumar Singh,\nS-17, Ground Floor,\nPanchsheel Enclave,\nNew Delhi - 110 017.\nPAN: AAXPS2824H\nVs\nDCIT,\nCentral Circle-28,\nDelhi.\nITA No.2237/Del/2025\nAssessment Year: 2012-13\nITA No.3717/Del/2025\nAssessment Year: 2012-13\nDCIT,\nCentral Circle-28,\nDelhi.\nVs.\nManoj Kumar Singh,\nS-17, Ground Floor,\nPanchsheel Enclave,\nNew Delhi - 110 017.\nPAN: AAXPS2824H\n(Appellant)\nAssessee by\nRevenue21 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the approval granted by the JCIT under Section 153D was ambiguous due to the phrase 'as amended' and lacked clear evidence of application of mind. The Tribunal noted that the approval did not specifically mention the examination of electronic evidence or adherence to legal principles for their admissibility.

What were the facts?

The assessee's return was selected for scrutiny, and later a search operation was conducted, leading to proceedings under Section 153A. The Assessing Officer made significant additions based on electronic evidence. The assessee partly succeeded before the CIT(A), leading to cross-appeals.

What were the issues?

Whether the approval granted by the JCIT under Section 153D for search assessments was valid, demonstrating proper application of mind and consideration of evidence, particularly electronic evidence.

Which sections of the Income-tax Act were involved?

Section 153D,Section 153A,Section 143(3),Section 28,Section 69A,Section 69AC

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCHES: A : NEW DELHI

Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA

Heard together (2 matters)

ITA No.2237/Del/2025
ITA No.3717/Del/2025

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

PER ANUBHAV SHARMA, JM: These are cross appeals preferred by the assessee as well as the Revenue against the order dated 14.02.2025 of the Commissioner of Income-tax (Appeals)-30, New Delhi (hereinafter referred to as the ld. First Appellate Authority or 'the Ld. FAA' for short) in Appeal No.30/10035/2011-12arising out of the appeal before it against the order dated 30.03.2022 passed u/s 153A/143(3) of the Income Tax Act, 1961 (hereinafter refe

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