2025 (9) TMI 634

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....19 And ITA No. 5198/Del/2019 - -<br>Income Tax<br>Sh. Satbeer Singh Godara, Judicial Member And Sh. M. Balaganesh, Accountant Member For The Assessee : Sh. Ajay Wadhwa, Adv. & Sh. Ujjawal Jain, Adv. For The Revenue : Sh. Subhash Kumar, Sr. DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: The instant batch of eight appeals pertains to the single assessee herein namely, Sh. Aditya ....

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....he impugned assessments framed u/s 143(3) r.w.s. 153A of the Act; dated 02.03.2017, in consequence to the search action herein dated 15.02.2014, on the ground that the learned prescribed authority had not accorded a valid approval thereto u/s 153D of the Act. The Revenue could hardly dispute that the instant legal ground sought to be raised at the assessee&#39;s behest goes to the root of the matt....

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.... herein had infact sought a common approval for all these assessment years from 2008-09 to 2013-14 which stood granted, and therefore, 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 vitia....