Dinesh Tyagi & ors.

Parties Involved

Facts Summary

The above 18 Appeals are filed by different Assessees for Assessment Years 2008-09 to 2014-15 and one appeal filed by the Revenue for Assessment Year 2012-13 challenging the different orders passed by the Commissioner of Income Tax (Appeals)-IV, Kanpur, dated 25/02/2019. The assessment proceedings were initiated against the Assessees pursuant to a search and seizure operation conducted under section 132 of the Income Tax Act, 1961 dated 15/10/2013 on the premises of a comprising Dkrrish Group of cases. An approval under section 153D has been issued by the Joint Commissioner of Income Tax, Central Range, Meerut. The Learned Joint Commissioner has accorded different approvals under section 153D of the Act. Pursuant to the approval granted under section 153D of the Act, the assessment proceedings have been initiated and the assessment orders have been passed against the Assessees respectively. As against the assessment orders, the Assessees have preferred respective Appeals before the Learned Commissioner of Income Tax (Appeals). The Learned Commissioner of Income Tax (Appeals) dismissed the Appeals of the Assessees vide order dated 25/02/2019, which were called in question before us in respective Appeals filed by the Assessee.…

Legal Issues

• 1. Validity of the approval granted under section 153D of the Income Tax Act, 1961 by the Joint Commissioner of Income Tax.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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