ITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022

Parties Involved

Facts Summary

These are appeals preferred by the Assessee against the orders of the Ld. Commissioner of Income-tax (Appeals) in appeals filed before him against the orders of the Ld. Assessing Officer passed under section 153A read with section 143(3) of the Income-tax Act, 1961. The assessee raised an additional ground questioning the approval granted under Section 153D of the Act, alleging that it was granted in a mechanical manner. The assessee argued that the approval was vitiated as it was granted without proper consideration of the assessment records. The Revenue, on the other hand, contended that the approval was granted after extensive discussions and interactions between the Assessing Officer and the Additional Commissioner of Income Tax, and that all relevant material was considered.…

Legal Issues

• 1. Whether the approval granted under Section 153D of the Act was mechanical and vitiated.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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