ITAT held that spot verification conducted by the ACIT TDS for...

ITAT held that spot verification conducted by the ACIT TDS for the relevant years was without authority of law and therefore void ab initio, because the proviso to section 133A required prior approval of the Joint Commissioner or Joint Director which was not obtained for FY 2012-13 and 2013-14. Consequently, any consequential action or orders passed under sections 201/201(1A) based on that verification could not be sustained. The tribunal quashed the impugned proceedings and directed that no cognizance be taken of the illegal survey material; the appeal of the assessee was allowed and the orders founded on the defective spot verification were set aside.

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