ITA No.2462/Del/2025 Komal Tyagi (AY: 2017-18)

Parties Involved

Facts Summary

This appeal is preferred by the assessee, Smt. Komal Tyagi, against the order dated 18.03.2025 of the Ld. Commissioner of Income Tax (Appeals)-23, arising out of the order dated 28.09.2021 u/s 153(A) of the Income Tax Act, 1961 passed by the Deputy Commissioner of Income-Tax, Central Circle-03, New Delhi for AY: 2017-18. The assessee contended that the impugned order u/s. 153A of the Act is vitiated as the approval u/s 153D of the Act is not granted in accordance with law. The counsel for the assessee submitted that the consolidated approval for multiple years has been granted, whereas the Departmental Representative (DR) countered that it is merely an administrative function and that there is constant supervision of the assessment. The Tribunal considered the copy of approval and found that the observations of the competent authority were very general and mechanical.…

Legal Issues

• 1. Whether the approval u/s 153D of the Act was granted in accordance with law.

Judgment Outcome

Decided in favour of Assessee.

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