ITAT Delhi Sets Aside Section 153C Assessments Due to Common Section 153D Approval

Smt. Suman Lata Vs ACIT (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT), Delhi, decided seven appeals filed by the same assessee against separate orders passed by the Commissioner of Income Tax (Appeals)-27, New Delhi under Section 250 of the Income Tax Act, 1961, dated 26.11.2025, relating to Assessment Years (AYs) 2004-05 to 2010-11. Since the issues in all the appeals were common, interlinked, and concerned the same assessee, the Tribunal heard them together and disposed of them through a common order.

The Tribunal first considered the appeal for AY 2004-05. Although the assessee had raised seven grounds, only the legal ground concerning the validity of the assessment order was argued. The assessee contended that the Assessing Officer (AO) had passed the assessment order dated 21.12.2021 without obtaining a valid approval under Section 153D of the Income Tax Act. It was submitted that the AO had sought a common approval under Section 153D for all the assessment years from AY 2004-05 to AY 2010-11 and that the Additional Commissioner of Income Tax, Central Range-4, New Delhi, granted the approval through a common letter covering all the years. According to the assessee, the approval was granted mechanically, without application of mind, rendering it non est in the eyes of law and vitiating the entire assessments framed under Section 153C.