Section 153D approval is not required again when an assessment is passed only in compliance with remand directions.

Section 153D requires prior approval of the Joint Commissioner before an Assessing Officer below that rank passes an assessment or reassessment order under Sections 153A or 153B. Where an original assessment was already framed with the requisite approval, and that order was later set aside in revision with directions for fresh disposal under Section 263, the subsequent order passed only to comply with the remand does not amount to a fresh assumption of jurisdiction under Section 153A. The approval requirement attaches to the making of the assessment or reassessment order itself and does not extend to a further approval for an order passed in compliance with remand directions.

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Issues: Whether fresh approval under Section 153D of the Income-tax Act, 1961 was required when an assessment originally framed under Section 153A after obtaining the requisite approval was set aside in revision and the Assessing Officer passed a fresh order in compliance with the remand directions under Section 263.

Analysis: Section 153D requires prior approval of the Joint Commissioner before an Assessing Officer below that rank passes an assessment or reassessment order under Sections 153A or 153B. In the present matter, the original assessment order had already been passed after obtaining approval under Section 153D. That approval was not set aside when the matter was remitted for fresh assessment. The subsequent order was passed only to comply with the remand directions and not by way of a fresh assumption of jurisdiction under Section 153A. The statutory requirement of approval is confined to the passing of the assessment or reassessment order itself and does not extend to a fresh approval for compliance with remand directions.

Conclusion: Fresh approval under Section 153D was not required, and the issue was decided against the assessee.

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