DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI
Appeals of the assessee are allowed
ITA 6159/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Sept 2025AY 2010-11
Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra
For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274
section 153D of the Act by the
Addl. CIT is merely administrative in nature to safeguard internal checks &
balances without affecting the quasi-judicial powers of the AO or creating any
prejudice to assessee. In fact, while granting approval under section153D of the
Act, the Addl. CIT does not act as a Reviewing/Appellate Authority to allow or
disallow
