N V Distilleries Pvt. Ltd. vs DCIT
Case No: ITA Nos.3361/Del/2025 & Others
Court: Income Tax Appellate Tribunal
Bench: Delhi Bench ‘E’, New Delhi
Date: 2/4/2026
Parties Involved
appellantN V Distilleries Pvt. Ltd.
respondentDCIT
Facts Summary
The assessee filed cross-appeals challenging the validity of assessment orders passed under Section 143(3) read with Section 153A of the Income Tax Act, 1961, based on the approval granted under Section 153D of the Act. The approval was granted by a single order for multiple assessment years, which the assessee argued was mechanical and contrary to the provisions of Section 153D.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of approval granted under Section 153D of the Income Tax Act, 1961.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
4 precedents cited in this judgement.
Similar Judgements
Gaurav Kathuria vs ACIT
Delhi Bench ‘B’, New Delhi benchAY 2018-19AllowedITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022
B Bench, Delhi benchAY 2012-13 to 2016-17AllowedYash Tuteja vs. DCIT, Central Circle-08, New Delhi
Delhi Bench benchAY 2011-12, 2018-19 and 2020-21AllowedSanjay Singhal vs. DCIT, Central Circle 8
Yasmin Kapoor & Deepa Talwar vs. ACIT, Central Circle-19, Delhi
Delhi Bench benchAY 2016-17, 2017-18AllowedSanjay Gupta vs. DCIT, Central Circle-1
B Bench, Delhi benchAY 2014-15 to 2019-20Allowed