DS SPICECO P. LTD.,NEW DELHI V. DCIT CENTRAL CIRCLE 6, NEW DELHI

ITA 4255/DEL/2025

AI Insights

The case involves DS Spiceco Pvt. Ltd., the appellant, contesting an assessment order for the assessment year 2015-16 issued by the DCIT, Central Circle-6, Delhi. The primary legal contention was the absence of a valid approval under section 153D of the Income-tax Act, 1961, for the assessment framed under section 153C read with section 143(3). The Tribunal referenced several landmark precedents which supported the necessity of individual approvals for each assessment year, even when involving a single assessee. Consequently, the Tribunal quashed the assessment, rendering further arguments on merits unnecessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789658 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 03-07-2025
• Other Referred Cases: PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC), PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Assessee Lawyers: R.S.SINGHAVI
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4255/Del/2025 Assessment Year: 2015-16 DS Spiceco Pvt. Ltd., 4828/24, Prahlad Lane, Ansari Road, Daryaganj, New Delhi Vs. DCIT, Central Circle-6, Delhi PAN: AAECD6959Q (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)-24 [in short, the “CIT(A)”], New Delhi’s order dated 29.05.2025 passed in case no. CIT(A), Delhi-24/10976/2014-15, involving proceedings under section 153C r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. Assessee by Sh. R.S. Singhavi, CA Sh. Satyajit Goel, CA Department by Sh. Jitender Singh, CIT(DR) Date of hearing 18.11.2025 Date of pronouncement 24.11.2025 Printed from counselvise.com ITA No.4255/Del/2025 2 | P a g e Heard both the parties. Case file perused. 2. It emerges at the outset that the assessee herein canvasses his first and foremost legal ground seeking to annul the impugned section 153C r.w.s. 143(3) assessment framed on 23.12.2021 for want of a valid approval under section 153D of the Act. 3. We have given our thoughtful consideration to the assessee’s and the Revenue’s respective vehement contentions regarding the first and foremost issue of validity of the impugned assessment as lacking valid approval under section 153D of the Act. The assessee has filed the learned prescribed authority’s common approval dated 22.12.2021 (at page 45 of the paper-book) granted in its seven cases for assessment years 2011-12 to 2017-18. Various landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.) have further settled the issue in assessee’s favour and against the department that such combined approval under section 153D has to be accorded separately for each and every assessment year even if it involves a single assessee. We thus accept the assessee’s instant first and foremost legal ground/argument to quash the Printed from counselvise.com ITA No.4255/Del/2025 3 | P a g e impugned assessment herein framed by the Assessing Officer on 23.12.2021 in very terms. All other pleadings on merits herein stand rendered academic. 4. This assessee’s appeal is allowed. Order pronounced in the open court on 24th November, 2025 Sd/- Sd/- (S. RIFAUR RAHMAN) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24th November, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "