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ITAT Delhi Sets Aside Section 153C Assessments Due to Common Section 153D Approval
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Suman Lata Vs ACIT (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi, decided seven appeals filed by the same assessee against separate orders passed by the Commissioner of Income Tax (Appeals)-27, New Delhi under Section 250 of the Income Tax Act, 1961, dated 26.11.2025, relating to Assessment Years (AYs) 2004-05 to 2010-11.
Since the issues in all the appeals were common, interlinked, and concerned the same assessee, the Tribunal heard them together and disposed of them through a common order.
The Tribunal first considered the appeal for AY 2004-05.
Although the assessee had ...