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Judgment
The instant batch of fourteen cases involves twin assessees herein, Sh. Deepak Sharma and Late Sh. Chiranji Lal, through legal heir Sh. Rishipal Sharma. All other relevant details thereof are tabulated as under:
| Sl. No. | Appeal No. | Appellant | Respondent | Order Appealed against |
|---|---|---|---|---|
| 1. | ITA No. 1602/Del/2026 for AY: 2013-14 | Sh. Deepak Sharma | ACIT/DCIT, Central Circle, Meerut | CIT(A)-3, Noida’s order dated 03.12.2025 passed in case No. CIT(Appeals) Kanpur-4/10774/2018-19, involving proceedings under Section 153A r.w.s. 143(3) of the Act. |
| 2. | ITA No. 1603/Del/2026 for AY: 2014-15 | Sh. Deepak Sharma | ACIT/DCIT, Central Circle, Meerut | CIT(A)-3, Noida’s order dated 03.12.2025 passed in case No. CIT(Appeals) Kanpur-4/10811/2018-19, involving proceedings under Section 153A r.w.s. 143(3) of the Act. |
| 3. | ITA No. 1604/Del/2026 For AY: 2015-16 | Sh. Deepak Sharma | ACIT/DCIT, Central Circle, Meerut | CIT(A)-3, Noida’s order dated 03.12.2025 passed in case No. CIT(Appeals) Kanpur-4/10814/2018-19, involving proceedings under Section 153A r.w.s. 143(3) of the Act. |
| 4. | ITA No. 1605/Del/2026 for AY: 2016-17 | Sh. Deepak Sharma | ACIT/DCIT, Central Circle, Meerut | CIT(A)-3, Noida’s order dated 03.12.2025 passed in case No. CIT(Appeals) Kanpur-4/10835/2018-19, involving proceedings under Section 153A r.w.s. 143(3) of the Act. |
| 5-6 | ITA No. 1606/Del/2026 for AY: 2017-18 And ITA No. 2153/Del/2026 | Sh. Deepak Sharma | ACIT/DCIT, Central Circle, Meerut | CIT(A)-3, Noida’s order dated 03.12.2025 passed in case No. CIT(Appeals) Kanpur-4/10837/2018-19, involving proceedings under Section 153A r.w.s. 143(3) of the Act. |
| 7. | ITA No. 1590/Del/2026 for AY: 2010-11 | Late Sh. Chiranji Lal Sharma, through L/H Sh. Rishipal | ACIT/DCIT, Central Circle, Meerut | CIT(A)-3, Noida’s order dated 03.12.2025 passed in case No. CIT(Appeals) Kanpur-4/10720/2018-19, involving proceedings under Section 143(3) r.w.s. 147 of the Act. |
| 8. | ITA No. 1591/Del/2026 for AY: 2011-12 | Late Sh. Chiranji Lal Sharma, through L/H Sh. Rishipal | ACIT/DCIT, Central Circle, Meerut | CIT(A)-3, Noida’s order dated 03.12.2025 passed in case No. CIT(Appeals) Kanpur-4/10722/2018-19, involving proceedings under Section 153A r.w.s. 143(3) of the Act. |
| 9. | ITA No. 1592/Del/2026 for AY: 2012-13 | Late Sh. Chiranji Lal Sharma, through L/H Sh. Rishipal | ACIT/DCIT, Central Circle, Meerut | CIT(A)-3, Noida’s order dated 03.12.2025 passed in case No. CIT(Appeals) Kanpur-4/10727/2018-19, involving proceedings under Section 153A r.w.s. 143(3) of the Act. |
| 10. | ITA No. 1593/Del/2026 for AY: 2013-14 | Late Sh. Chiranji Lal Sharma, through L/H Sh. Rishipal | ACIT/DCIT, Central Circle, Meerut | CIT(A)-3, Noida’s order dated 03.12.2025 passed in case No. CIT(Appeals) Kanpur-4/10775/2018-19, involving proceedings under Section 153A r.w.s. 143(3) of the Act. |
| 11. | ITA No. 1594/Del/2026 for AY: 2014-15 | Late Sh. Chiranji Lal Sharma, through L/H Sh. Rishipal | ACIT/DCIT, Central Circle, Meerut | CIT(A)-3, Noida’s order dated 03.12.2025 passed in case No. CIT(Appeals) Kanpur-4/10779/2018-19, involving proceedings under Section 153A r.w.s. 143(3) of the Act. |
| 12. | ITA No. 1595/Del/2026 for AY: 2015-16 | Late Sh. Chiranji Lal Sharma, through L/H Sh. Rishipal | ACIT/DCIT, Central Circle, Meerut | CIT(A)-3, Noida’s order dated 03.12.2025 passed in case No. CIT(Appeals) Kanpur-4/10782/2018-19, involving proceedings under Section 153A r.w.s. 143(3) of the Act. |
| 13. | ITA No. 1596/Del/2026 for AY: 2016-17 | Late Sh. Chiranji Lal Sharma, through L/H Sh. Rishipal | Late Sh. Chiranji Lal Sharma, through L/H Sh. Rishipal | CIT(A)-3, Noida’s order dated 03.12.2025 passed in case No. CIT(Appeals) Kanpur-4/10785/2018-19, involving proceedings under Section 153A r.w.s. 143(3) of the Act. |
| 14. | ITA No. 1597/Del/2026 for AY: 2017-18 | Late Sh. Chiranji Lal Sharma, through L/H Sh. Rishipal | Late Sh. Chiranji Lal Sharma, through L/H Sh. Rishipal | CIT(A)-3, Noida’s order dated 03.12.2025 passed in case No. CIT(Appeals) Kanpur-4/10790/2018-19, involving proceedings under Section 153A r.w.s. 143(3) of the Act. |
Suffice to say, learned counsel representing both these assessees raises his first and foremost legal ground/argument that the impugned section 153A r.w.s. 153(3) assessment(s) herein framed by the Assessing Officer are not sustainable in law for want of a valid section 153D approval. He files a copy of the said common 153D approval dated 28.12.2018, reading as under:
The Revenue on the other hand strongly support the impugned assessments that the same ought to be appreciated in the totality of the circumstances than after adopting a hyper technical approach.
We are afraid that the Revenue’s preceding stand hardly carries any merit as it has come on record that the learned prescribed authority has granted its 153D approval purely in a mechanical manner wherein even the details of the search in question are not correct i.e. section 132 action in assessee’s case was carried out on 05.02.2017 wherein they had no connection whatsoever with Mr. Jain group discussed therein. We thus quote PCIT v. Anuj Bansal (2024) 165 taxmann.com 3 (SC), ACIT v. Serajuddin & Co. Kolkata (2024) 163 taxmann.com 118 (SC) & PCIT Vs. Sapna Gupta (2023) 147 taxmann.com 288 (Allahabad) to conclude that such a mechanical approval without applying due application of mind vitiates the entire assessment(s) afresh framed under section 153A of the Act.
Learned counsel presses yet another argument on the basis of the very case law that such a common approval u/s 153D is also bad in the eyes of law. We are of the considered view that the same as well as all other issues stand rendered academic once the aforesaid approval has been held as mechanical in nature. Ordered accordingly.
Both these assessees’ appeals ITA Nos.1602 to 1606/Del/2026 and ITA Nos.1590 to 1597/Del/2026 are allowed and the Revenue’s appeal ITA No.2153/Del/2026 is dismissed. A copy of this common order be placed in the respective case files.