{"id":63550,"date":"2026-08-01T16:19:33","date_gmt":"2026-08-01T10:49:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/apple-commodities-ltd-v-dy-cit-2025-126-itr-623-179-taxmann-com-552-delhitrib\/"},"modified":"2026-08-01T16:19:33","modified_gmt":"2026-08-01T10:49:33","slug":"apple-commodities-ltd-v-dy-cit-2025-126-itr-623-179-taxmann-com-552-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/apple-commodities-ltd-v-dy-cit-2025-126-itr-623-179-taxmann-com-552-delhitrib\/","title":{"rendered":"Apple Commodities Ltd. v. Dy. CIT (2025) 126 ITR 623 \/ 179 taxmann.com 552 (Delhi)(Trib.)"},"content":{"rendered":"<p>The Joint Commissioner granted a consolidated approval under section 153D for all seven assessment years on the very next day after receiving the proposal from the Assessing Officer. The approval did not record that the assessment records, appraisal report or seized material had been examined and merely relied upon the Assessing Officer&#8217;s certification. The Tribunal held that the approval under section 153D is a quasi-judicial function requiring independent application of mind. The mechanical approval rendered the consequential assessment order unsustainable in law and the assessment was quashed. (AY. 2015-16).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153D: Assessment-Search-Approval-Consolidated approval for seven assessment years-Mechanical approval-Assessment quashed.[S.153A] <\/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-63550","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gx0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63550","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=63550"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63550\/revisions"}],"predecessor-version":[{"id":63551,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63550\/revisions\/63551"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}