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Judgment
PER SATBEER SINGH GODARA, JM
These assessees’ twin appeals ITA Nos. 5722 & 5723/Del/2025 for assessment years 2013-14 & 2015-16, arises against the Commissioner of Income Tax (Appeals)-30 [in short, the “CIT(A)”], New Delhi’s orders, both dated 21.07.2025, having DINs and orders no. ITBA/APL/M/250/2025-26/1078708539(1) and ITBA/APL/M/250/2025-26/1078708391(1) involving proceedings under section 144 r.w.s. 153A r.w.s. 153C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.
Heard both the parties. Case files perused.
It emerges at the outset that the assessee herein canvasses its first and foremost legal ground seeking to annul the impugned section 144 r.w.s. 153A r.w.s. 153C of the Act assessment framed on 20.12.2019 in both these assessment years 2013-14 and 2015-16 for want of a valid approval under section 153D of the Act.
We have given our thoughtful consideration to the assessee’s and the Revenue’s respective vehement contentions regarding the first and foremost issue of validity of the impugned assessments as lacking valid approval under section 153D of the Act. The assessee has filed the learned prescribed authority’s common approval dated 20.12.2019 granted in the assessee’s six cases for assessment years 2011-12 to 2016-17. Various landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval under section 153D has to be accorded separately for each and every assessment years even if it involves a single assessee. We thus accept the assessee’s instant first and foremost legal grounds/arguments to quash the impugned assessment herein framed by the Assessing Officer on 20.12.2019 in very terms.
All other pleadings on merits herein stand rendered academic.
These assessee’s twin appeals ITA Nos.5722 & 5723/Del/2025 are allowed, in above terms. A copy of this common order be placed in the respective case files.