ITA No.2462/Del/2025 Komal Tyagi (AY: 2017-18)
Case No: ITA No.2462/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI
Date: 1/23/2026
Parties Involved
appellantSmt. Komal Tyagi
respondentACIT, Central Circle-3
Facts Summary
This appeal is preferred by the assessee, Smt. Komal Tyagi, against the order dated 18.03.2025 of the Ld. Commissioner of Income Tax (Appeals)-23, arising out of the order dated 28.09.2021 u/s 153(A) of the Income Tax Act, 1961 passed by the Deputy Commissioner of Income-Tax, Central Circle-03, New Delhi for AY: 2017-18. The assessee contended that the impugned order u/s. 153A of the Act is vitiated as the approval u/s 153D of the Act is not granted in accordance with law. The counsel for the as…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the approval u/s 153D of the Act was granted in accordance with law.
Precedents Relied Upon
5 precedents cited in this judgement.