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of <h1>Assessee's Appeal Allowed: ITAT Finds Section 153D Approval Process Mechanical, Quashes 2014 Assessment for AY 2011-12</h1> <h3>Wave Industries Pvt. Ltd. Versus DCIT, Central Circle-29, New Delhi</h3> The ITAT Delhi allowed the assessee's appeal for the Assessment Year 2011-12, challenging the order under sections 153A/143(3) of the Income Tax Act. The ... Validity of assessment u/s 153A - Mechanical approval granted u/s 153D - HELD THAT:- The department could hardly dispute in this factual backdrop that the foregoing learned prescribed authority had approved the AO’s section 153D proposal vide common note on 27.03.2014 in a mechanical manner without giving due consideration to the entire search/scrutiny records enclosed therewith. We accordingly quote cases Shiv Kumar Nayyar [2024 (6) TMI 29 - DELHI HIGH COURT], Anuj Bansal [2024 (7) TMI 852 - SC ORDER] and MDLR Hotels (P.) Ltd. . [2024 (8) TMI 1138 - DELHI HIGH COURT] to quash the impugned assessment framed by AO in assessee’s case u/s 153A of the Act for this precise reason. Assessee appeal allowed. The judgment from the ITAT Delhi pertains to an appeal by the assessee for the Assessment Year 2011-12, challenging the order of CIT(A)-30, New Delhi, under sections 153A/143(3) of the Income Tax Act, 1961. The tribunal, comprising Judicial Member Sh. Satbeer Singh Godara and Accountant Member Sh. S. Rifaur Rahman, reviewed the case.The primary issue was the approval process under section 153D of the Act, which the tribunal had previously directed the department to produce. The department complied, presenting the approval dated 27.03.2014 by the Addl. CIT, Central Range-6, New Delhi. The tribunal found that this approval was granted in a 'mechanical manner without giving due consideration to the entire search/scrutiny records.'Citing precedents such as PCIT vs. Shiv Kumar Nayyar, PCIT vs. Anuj Bansal, and PCIT Vs. MDLR Hotels (P.) Ltd., the tribunal quashed the assessment framed by the Assessing Officer on 27.03.2014 under section 153A, due to the procedural inadequacies in the approval process. The appeal was allowed, rendering other arguments academic. The order was pronounced in open court on 07/02/2025.
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