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Combined Mechanical Section 148B Approval for Six Assessees Quashed by ITAT Delhi
Case Law Details
- Case Name
- Reema Sharda Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
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Reema Sharda Vs DCIT (ITAT Delhi)
Combined Approval u/s 148B for Multiple Assessees is Mechanical—Following Earlier Sharda-Family Ruling, Assessments Quashed
Both appeals were filed by Mrs. Reema Sharda (AY 2022-23) and Mrs. Mamta Sharda (AY 2021-22) challenging reassessment orders passed under the amended 148A/148B regime. The central legal issue raised was that the approval u/s 148B dated 23.05.2023—a single, common sanction issued for six different assessees—was mechanical, lacked application of mind, and therefore vitiated the entire reassessment process.
The assessees pointed out th...
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