NV Distilleries Pvt. Ltd. VS. DCIT, CC-31, NEW DELHI

Parties Involved

Facts Summary

This appeal by the assessee is emanating from the order of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi in Appeal No. 30/10543/2019-20 dated 17.3.2025. Assessment was framed by the DCIT, CC-31, New Delhi vide order dated 31.12.2019 u/s. 143 of the Income Tax Act, 1961 (hereinafter referred the “Act”) relevant to assessment year 2018-19. The assessee’s AR filed Application dated 2.2.2026 which has been placed on record, requesting for admission of additional legal grounds. The learned Assessing Officer had sought the prescribed authority’s approval on 31.12.2023 which stood granted on 31.12.2023 itself vide common communication dated 31.12.2019.…

Legal Issues

• 1. Validity of approval under section 153D for AY 2018-19.
• 2. Validity of approval granted vide letter F.No. Addl/CIT/Cr-8/2019-20/155 dated 31.12.2016.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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