2025 (3) TMI 1499

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....Adv. For the Revenue : Sh. Sunil Yadav, CIT-DR ORDER Per Satbeer Singh Godara, Judicial Member: This assessee's appeal ITA No. 928/Del/2024 and the Revenue's appeal ITA No. 976/Del/2024 for Assessment Year 2019-20 arise against the CIT(A), Lucknow-3's DIN & order No. ITBA/APL/S/250/2023-24/1059018154(1) dated 22.12.2023, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short "....

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....on herein dated 17.01.2019, on the ground that the learned prescribed authority had not accorded a valid approval thereto u/s 153D of the Ac t. The Revenue could hardly dispute that the instant legal ground sought to be raised at the assessee's behest goes to the root of the matter and therefore, we quote National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC); as considered in Allcargo Gl....

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....erefore, we quote PCIT Vs. Shiv Kumar Nayyar (2024) 163 taxmann.com 9 (Del.), PCIT Vs. MDLR Hotels (P) Ltd. (2024) 166 taxmann.com 327 (Del.) and ACIT vs. Serajuddin and Co. (2024) 163 taxmann.com 118 (SC), to conclude that such a combined section 153D approval indeed vitiates the entire assessment itself. We draw strong there from to quash the impugned assessment framed herein in assessee's case ....