{"id":3160,"date":"2025-10-26T23:16:58","date_gmt":"2025-10-26T23:16:58","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3160"},"modified":"2025-10-26T23:17:00","modified_gmt":"2025-10-26T23:17:00","slug":"income-tax-hc-delhi-judgement-dated-15-10-2025-rubber-stamp-approval-of-246-assessments-struck-down","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/income-tax-hc-delhi-judgement-dated-15-10-2025-rubber-stamp-approval-of-246-assessments-struck-down\/","title":{"rendered":"Income Tax, HC Delhi Judgement Dated 15\/10\/2025 &#8211; Rubber Stamp approval of 246 assessments struck down\u00a0"},"content":{"rendered":"\n<p><em>Case of PCIT vs Ashutosh Developers Pvt Ltd, HC Delhi\u00a0\u00a0Judgement Dated 15<sup>th<\/sup>\u00a0October 2025.<\/em>\u00a0The ITAT had found that the Additional CIT had accorded a blanket approval for 246 assessment orders by a single letter stating: \u201cThe above draft orders, as proposed, are hereby accorded approval with the direction to ensure that the orders are passed well before limitation period.\u201d The Tribunal, relying on the legislative intent behind Section 153D and CBDT Circular held that such an approval defeats the object of ensuring supervisory application of mind by a higher authority in search-related assessments, thus invalid in law. The HC also dismissed the revenue appeal and held that approvals under Section 153D must be case-specific and demonstrate conscious satisfaction. Mass approvals covering dozens of assessments through one letter are invalid.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1pqkco4hzRc69jYF0s-jFAYXrYyPuDzpi\/view?usp=sharing\"><em>(Link: HC Judgement Dated 15\/10\/2025)<\/em><\/a><strong><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of PCIT vs Ashutosh Developers Pvt Ltd, HC Delhi\u00a0\u00a0Judgement Dated 15th\u00a0October 2025.\u00a0The ITAT had found that the Additional CIT [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-3160","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax, HC Delhi Judgement Dated 15\/10\/2025 - Rubber Stamp approval of 246 assessments struck down\u00a0 - Bhatia Bhola &amp; 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