Yasmin Kapoor & Deepa Talwar vs. ACIT, Central Circle-19, Delhi
Parties Involved
Facts Summary
The appeals were filed by Yasmin Kapoor and Deepa Talwar against the orders passed by the CIT(A)-31, New Delhi, arising out of the orders passed by the ACIT, Central Circle-8, New Delhi under Section 153A r.w.s. 143(3) of the Income Tax Act, 1961 for the assessment years 2009-10 to 2014-15. The assessees raised the ground that the mandatory approval under Section 153D of the Act had been granted by the Joint Commissioner of Income Tax, Central Range-5, New Delhi in a mechanical manner without due application of mind, which vitiates the entire search assessment proceedings.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the approval granted under Section 153D of the Act was mechanical and without application of mind.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
6 precedents cited in this judgement.
Similar Judgements
ITAs No.2462 & 2463/Del/2016 and ITAs No.3173 & 3174/Del/2016
Delhi Bench benchAY 2011-12 & 2012-13DismissedSanjay Gupta vs. DCIT, Central Circle-1
B Bench, Delhi benchAY 2014-15 to 2019-20AllowedDinesh Tyagi & ors.
Delhi Bench ‘B’ New Delhi benchAY 2008-09 to 2014-15AllowedM/s. Periwal Polymers Pvt. Ltd. vs. DCIT
Delhi Bench benchAY 2018-19 to 2021-22Partly AllowedYash Tuteja vs. DCIT, Central Circle-08, New Delhi
Delhi Bench benchAY 2011-12, 2018-19 and 2020-21AllowedSanjay Singhal vs. DCIT, Central Circle 8