{"id":63554,"date":"2026-08-01T16:20:30","date_gmt":"2026-08-01T10:50:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/s-p-singla-constructions-p-ltd-v-dy-cit-2025-126-itr-536-chd-trib\/"},"modified":"2026-08-01T16:20:30","modified_gmt":"2026-08-01T10:50:30","slug":"s-p-singla-constructions-p-ltd-v-dy-cit-2025-126-itr-536-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-p-singla-constructions-p-ltd-v-dy-cit-2025-126-itr-536-chd-trib\/","title":{"rendered":"S. P. Singla Constructions (P.) Ltd. v. Dy. CIT (2025) 126 ITR 536 (Chd.)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the power of granting approval under section 153D is statutory and quasi-judicial in nature and requires examination of the assessment records, seized material and replies of the assessee. As the Additional Commissioner granted approval without verifying these records and without demonstrating any application of mind, the approval was mechanical. Consequently, the assessment framed pursuant to such approval was quashed. (AY. 2013-14 to 2018-19).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153D: Assessment-Search-Approval-Quasi-judicial function-Mechanical approval without application of mind-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-63554","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gx4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63554","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=63554"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63554\/revisions"}],"predecessor-version":[{"id":63555,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63554\/revisions\/63555"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}