Rita Khanna Vs DCIT (Central)

Parties Involved

Facts Summary

This case involves two appeals, ITA No. 928/Del/2024 filed by Rita Khanna and ITA No. 976/Del/2024 filed by the Revenue, both for Assessment Year 2019-20. The appeals arise against the order of the CIT(A), Lucknow-3 dated 22.12.2023. Rita Khanna raised an additional ground that the impugned assessment order passed by the Assessing Officer on 13.04.2021 was void ab initio and jurisdictionally flawed as it was passed without valid approval under section 153D of the Income Tax Act, 1961. The Revenue could not dispute that this ground went to the root of the matter. The Assessing Officer had sought and obtained approval on 07.04.2021 for seven assessment years from 2013-14 to 2019-20, but the Tribunal found that this combined approval under section 153D vitiated the entire assessment.…

Legal Issues

• 1. Validity of the impugned assessments framed under section 143(3) read with section 153A of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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