MS RAKHI SHARDA,MEERUT V. ACIT,CENTRAL CIRCLE, MEERUT

ITA 264/DEL/2025

AI Insights

The case involves a batch of eight appeals by three assessees, Mr. Manish Sharda, Ms. Mamta Sharda, and Ms. Rakhi Sharda, against the orders of the CIT(A)-3, Noida, which were passed under Section 143(3) read with Section 147 of the Income Tax Act. The appeals pertained to the assessment years 2019-20 to 2021-22. The primary legal issue was the validity of the assessments themselves, particularly the combined approval under Section 148B for six assessment years, which was challenged based on judicial precedents. The tribunal, adhering to judicial consistency, quashed all the assessments in question.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312972 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Other Referred Cases: PCIT Vs. Shiv Kumar Nayyar (2024) 163 taxman.com 9 (Del), PCIT Vs. MDLF Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.), ACIT Vs. Serajuddin and Co. (2024) 163 taxmann.com 118 (SC)
• Laws Referred To: Section 143(3) r.w.s. 147 of the Act, Section 148B
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D.K. SRIVASTAV
• Assessee Lawyers: GAGAN R. KHANDELWAL
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA Nos. 259 to 261/Del/2025 Assessment Years: 2019-20 to 2021-22 Mr. Manish Sharda, 114/115B, Jagannath Puri, T.P. Nagar, Meerut, Uttar Pradesh-250002 Vs. ACIT, Central Circle, Meerut PAN : AWKPS1638Q (Appellant) (Respondent) With ITA Nos.262 & 263/Del/2025 Assessment Years: 2019-20 & 2020-21 Ms. Mamta Sharda, 114/115B, Jagannath Puri, TP Nagar, Meerut, Uttar Pradesh Vs. ACIT, Central Circle, Meerut PAN : ANYPS3989F (Appellant) (Respondent) With ITA Nos. 264 to 266/Del/2025 Assessment Years: 2019-20 to 2021-22 Ms. Rakhi Sharda, 114/115B, Jagannath Puri, T.P. Nagar, Meerut, Uttar Pradesh-250002 Vs. ACIT, Central Circle, Meerut PAN : ANYPS3990C (Appellant) (Respondent) Assessee by Sh. Gagan R. Khandelwal, Adv. Department by Sh. D.K. Srivastav, Sr. DR Date of hearing 30.04.2025 Date of pronouncement 30.04.2025 ITA Nos.259 to 266/Del/2025 2 | P a g e ORDER The instant batch of eight cases involves three assessees herein, namely, Mr. Manish Sharda, Ms. Mamta Sharda and Ms. Rakhi Sharda. All other relevant details thereof are tabulated as under: Sl. No. Appeal No. Appellant Respondent Order Appealed against 1. 259/Del/2025 for AY: 2019-20 Mr. Manish Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida’s order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10002/2018-19 involving proceedings under Section 143(3) r.w.s. 147 of the Act. 2. 260/Del/2025 for AY: 2020-21 Mr. Manish Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida’s order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10005/2019-20 involving proceedings under Section 143(3) r.w.s. 147 of the Act. 3. 261/Del/2025 for AY: 2021-22 Mr. Manish Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida’s order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10173/2020-21 involving proceedings under Section 143(3) r.w.s. 147 of the Act. 4. 262/Del/2025 for AY: 2019-20 Ms. Mamta Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida’s order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10001/2018-19 involving proceedings under Section 143(3) r.w.s. 147 of the Act. 5. 263/Del/2025 for AY: 2020-21 Ms. Mamta Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida’s order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10002/2019-20 involving proceedings under Section 143(3) r.w.s. 147 of the Act. 6. 264/Del/2025 for AY: 2019-20 Ms. Rakhi Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida’s order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10007/2018-19 involving proceedings under Section 143(3) r.w.s. 147of the Act. 7. 265/Del/2025 for AY: 2020-21 Ms. Rakhi Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida’s order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10006/2019-20 involving ITA Nos.259 to 266/Del/2025 3 | P a g e proceedings under Section 143(3) r.w.s. 147 of the Act. 8. 266/Del/2025 for AY: 2021-22 Ms. Rakhi Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida’s order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10004/2020-21 involving proceedings under Section 143(3) of the Act. 2. Heard both the parties at length. Case files perused. 3. It emerges during the course of hearing that there arises the first and foremost issue of validity of the impugned assessments itself as the learned prescribed authority herein had accorded its combined approval u/s 148B dated 09.06.2023 for six assessment years involving these three assessees, which has already been held as not sustainable going by PCIT Vs. Shiv Kumar Nayyar (2024) 163 taxman.com 9 (Del), PCIT Vs. MDLF Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.) and ACIT Vs. Serajuddin and Co. (2024) 163 taxmann.com 118 (SC). 4. That being the case, I adopt the judicial consistency to quash all these assessments framed on 24.05.2023 and 09.06.2023 in all these assessee’s appeals pertaining to assessment years 2019-20, 2020-21 and 2021-22, respectively. 5. All other pleadings on merits stand rendered academic. ITA Nos.259 to 266/Del/2025 4 | P a g e 6. These three assessees’ eight respective appeals are allowed in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open courton 30th April, 2025 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 30th April, 2025. Subodh, Sr. PS/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "