VANSHIKA MOTORS (P) LTD.,MEERUT vs. ACIT, CIRCLE- 2, MEERUT

Appeals of the assessee are allowed

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

reassessment in cases where search has been conducted under section 132 or requisition is made under section 132A, does not provide for any approval for such assessment. 50.2 A new section 153D

DCIT, NEW DELHI vs. M/S KHEMKA STUART LEISURE LTD.,, NEW DELHI

Appeals of the assessee are allowed

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

reassessment in cases where search has been conducted under section 132 or requisition is made under section 132A, does not provide for any approval for such assessment. 50.2 A new section 153D

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

reassessment in\ncases where search has been conducted under section 132 or requisition\nis made under section 132A, does not provide for any approval for such\nassessment.\n50.2 A new section 153D

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

reassessment in\ncases where search has been conducted under section 132 or requisition\nis made under section 132A, does not provide for any approval for such\nassessment.\n\n50.2 A new section 153D

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

reassessment in\ncases where search has been conducted under section 132 or requisition\nis made under section 132A, does not provide for any approval for such\nassessment.\n\n50.2 A new section 153D

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

reassessment in\ncases where search has been conducted under section 132 or requisition\nis made under section 132A, does not provide for any approval for such\nassessment.\n\n50.2 A new section 153D

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

reassessment in\ncases where search has been conducted under section 132 or requisition\nis made under section 132A, does not provide for any approval for such\nassessment.\n\n50.2 A new section 153D

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 4153 & 4008/Del/2025 (Assessment Year: 2012-13 & 2018-19) Dcit, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, Jmd Regent Room No. 269A, 2Nd Floor, Vs. Plaza, Mg Road, Gurgaon, Ara Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. Pan-Aahcs5999J

153D Section 148B (with Explanation 2 to Section 148) Applicable Period Search initiated between Search/survey initiated on or after 01.06.2003 to 31.03.2021 01.04.2021 but before 01.09.24 Context Search assessment under All cases where assessment / Section 153A/153C reassessment

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

Section 153D is pre-requisite to pass an order of assessment or reassessment. Section 153D requires that the Assessing Officer

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

Section 153D is pre-requisite to pass an order of assessment or reassessment. Section 153D requires that the Assessing Officer

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

Section 153D is pre-requisite to pass an order of assessment or reassessment. Section 153D requires that the Assessing Officer

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

Section 153D is pre-requisite to pass an order of assessment or reassessment. Section 153D requires that the Assessing Officer

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

Section 153D is pre-requisite to pass an order of assessment or reassessment. Section 153D requires that the Assessing Officer

BEST CITY PROJECTS INDIA PVT. LTD.,NEW DELHI vs. ITO, WARD- 4(3), NEW DELHI

In the result, appeal of the assessee is dismissed

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2008-09] M/S Best City Projects India Income Tax Officer, Ward-4(3), Pvt. Ltd. Room No.385A, C.R. Building, Plot No.H-8, 1St Floor, Best Vs New Delhi110002 Plaza, Netaji Subhash Place, Pitampura, New Delhi-110034 Pan-Aaccb7635D Appellant Respondent Assessee By Shri Salil Kapoor, Shri Shivam Yadav Shri Sumit Lal Chandani, Ms. Ananya Kapoor, Advocates. Revenue By Ms. Rajinder Kaur, Cit(Dr) Date Of Hearing 30.07.2025 Date Of Pronouncement 27.10.2025

section 153D which are seminal to the issue are reproduced hereunder:- “Prior approval necessary for assessment in cases of search or requisition. 153D. No order of assessment or reassessment

ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. DEEPA TALWAR, DELHI

Appeals of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

Section 153D read as under:- “153D. No order of assessment or reassessment shall be passed by an Assessing Officer below

ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. YASMIN KAPOOR, DELHI

Appeals of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

Section 153D read as under:- “153D. No order of assessment or reassessment shall be passed by an Assessing Officer below

DILEEP K GUPTA,DELHI vs. DCIT CC-31, DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144-BA.” 11. A plain reading of the aforesaid provision evinces an uncontrived position of law that the approval under Section 153D

DILEEP K GUPTA,DELHI vs. DCIT CC-31 , DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144-BA.” 11. A plain reading of the aforesaid provision evinces an uncontrived position of law that the approval under Section 153D