M/s Khoday Ehshwarsa and Sons Pvt. Ltd. Vs. The Dy. Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, M/s Khoday Ehshwarsa and Sons Pvt. Ltd., filed appeals against the orders passed by the Commissioner of Income Tax (Appeals) for the assessment years 2020-21 and 2022-23. The primary issue in ITA No. 1079/Bang/2024 was the validity of the assessment order due to the absence of proper approval under section 153D of the Act. The assessee argued that the approval granted by the Additional Commissioner of Income Tax was without the application of mind, making the assessment order invalid. In ITA No. 1080/Bang/2024, the assessee appealed against the intimation generated under section 143(1) of the Act, challenging the delay in filing the appeal and seeking to avoid double addition of income.…

Legal Issues

• 1. Validity of the assessment order due to absence of proper approval under section 153D of the Act.
• 2. Delay in filing the appeal against the intimation generated under section 143(1) of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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