{"id":63358,"date":"2026-07-31T16:43:21","date_gmt":"2026-07-31T11:13:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dheeraj-chaudhary-v-asst-cit-2025-127-itr-482-178-taxmann-com-360-tmdelhitrib\/"},"modified":"2026-07-31T16:43:21","modified_gmt":"2026-07-31T11:13:21","slug":"dheeraj-chaudhary-v-asst-cit-2025-127-itr-482-178-taxmann-com-360-tmdelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dheeraj-chaudhary-v-asst-cit-2025-127-itr-482-178-taxmann-com-360-tmdelhitrib\/","title":{"rendered":"Dheeraj Chaudhary v. Asst. CIT (2025) 127 ITR 482 \/ 178 taxmann.com 360 (TM)(Delhi)(Trib.)"},"content":{"rendered":"<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">The Third Member majority held that the Additional Commissioner granted a composite approval for all the assessment years without separately examining each draft assessment order or the assessment records and seized material. Such approval reflected total non-application of mind and violated the mandatory requirements of section 153D. Consequently, the assessment orders were held to be void ab initio and quashed. The Assessing Officer forwarded only the proposal letter seeking approval without placing the assessment records, seized material or other relevant documents before the approving authority. The Tribunal held that approval granted without examining the relevant records and contrary to the CBDT Manual of Office Procedure was mechanical and unsustainable. The consequent assessments were quashed. The assessee raised additional grounds challenging the validity of the assessments after change of counsel. The Tribunal held that the grounds involved pure questions of law arising from facts already on record and that the delay had been satisfactorily explained. The additional grounds were accordingly admitted. <strong><span style=\"font-family: &#039;Verdana&#039;,sans-serif\">(AY. 2009-10 to 2014-15).<\/span><\/strong><b><\/b><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153D : Assessment-Search-Approval-Composite approval for multiple assessment years-Mechanical approval-Assessment quashed-Mere proposal letter without assessment records-Approval invalid-Appeal to Appellate Tribunal-Additional grounds-Pure question of law-Delay due to change of counsel-Additional grounds admitted.[S. 153A, 254(1)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63358","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gtU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63358","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=63358"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63358\/revisions"}],"predecessor-version":[{"id":63359,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63358\/revisions\/63359"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}