Skyhawk 172/Cutlass 172
Flight Crew Flight Instructor; Flight Crew Multiengine; Flight Crew Instrument; Flight Crew Commercial
Flight Crew Last 90 Days 30; Flight Crew Total 450; Flight Crew Type 401
Distraction; Time Pressure; Confusion
Conflict Ground Conflict; Critical; Deviation / Discrepancy - Procedural Published Material / Policy; Ground Incursion Runway
Air Traffic Control Issued Advisory / Alert; Flight Crew Took Evasive Action; Flight Crew Rejected Takeoff
Human Factors; Environment - Non Weather Related; Aircraft; Procedure
After completing a run-up; my student and I taxied to the Runway XX hold short line and advised ZZZ Tower; '(Aircraft X); [Taxiway] XX; [Runway] XX; ready for departure'. We received a takeoff clearance from ZZZ Tower and entered Runway XX; after confirming the Runway XX final approach was clear. Upon lining up with the runway center line; my student applied full power; as part of the takeoff procedure. After checking the engine instruments and airspeed indicator conditions; I looked up and observed an airplane flying not more than 300 ft. above our right wing. This airplane (Aircraft Y) then proceeded to overfly us and land not more than 1;000 feet of my airplane on Runway XX; which was occupied by us at that time. I immediately aborted the takeoff and exited the runway at XX1; then advised the tower that we were aborting.ZZZ Tower cancelled our takeoff clearance and questioned Aircraft Y; asking why they executed an unauthorized short approach; which led to loss of separation between our two aircraft and furthermore led to a runway incursion that could have been detrimental.ZZZ Tower did what they could to assist with the situation and made it clear to Aircraft Y that their actions were unacceptable and reckless.
Pilot reported while on takeoff roll another aircraft over flew the departing aircraft and landed ahead.