VISHWANATH AGGARWAL,DELHI vs. THE ADDL. CIT, CENTRAL RANGE-05, DELHI

ITA 619/DEL/2022Status: DisposedITAT Delhi27 August 2025AY 2010-11Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the approval granted under Section 153D was mechanical and ritualistic, lacking application of mind. Citing various High Court and Supreme Court judgments, the Tribunal found that such a flawed approval vitiates the assessment order.

What were the facts?

A search and survey operation was conducted on the assessee, leading to assessment orders passed under Section 153A r.w. Section 143(3). The assessee's appeals before the CIT(A) were dismissed. The assessee then appealed to the ITAT, challenging the assessment orders primarily on the grounds of mechanical approval granted under Section 153D.

What were the issues?

Whether the approval granted under Section 153D of the Income Tax Act was mechanical and arbitrary, thereby vitiating the assessment order.

Which sections of the Income-tax Act were involved?

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

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Cases cited in this judgment(6)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

Hearing: 15/07/2025Pronounced: 27/08/2025

Heard together (7 matters)

I.T.A. No. 619/DEL/2022
I.T.A. No. 620/DEL/2022
I.T.A. No. 621/DEL/2022
I.T.A. No. 622/DEL/2022
I.T.A. No. 623/DEL/2022
I.T.A. No. 624/DEL/2022
I.T.A. No. 625/DEL/2022

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

PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders of Commissioner of Income Tax (Appeals)-31, New Delhi (‘Ld.

CIT(A)’ for short), New Delhi, dated 25/02/2022 for the Assessment

Years2010-11 to 2016-17 respectively.

2.

Brief facts of the case are that, a search and survey o

The order continues below.

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