ITA Nos. 5727-5730 & CO 239-242/Del/2025

Parties Involved

Facts Summary

The captioned appeals preferred by the Revenue and the respective cross-objections preferred by the assessee are directed against separate orders passed by the Ld. CIT(Appeals)-30, New Delhi under Section 153A r.w.s. 143 of the Income Tax Act, 1961. The facts of the case involved in all these matters are identical and therefore, these were taken up for hearing analogously and are being disposed of by a single composite order for the sake of convenience. None appeared on behalf of the assessee at the time of hearing. Application for adjournment of hearing moved on behalf of the assessee has been rejected by the Bench for want of insufficient reasons.…

Legal Issues

• 1. Whether the order passed by the Learned CIT(Appeals) is sustainable in the eyes of law in quashing the assessment order due to lack of valid prior approval under Section 153D of the Act.

Judgment Outcome

Decided in favour of Assessee.

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