Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Validity of assessments framed u/s 153A turned on whether prior approval u/s 153D was valid. The Tribunal held that the JCIT's common approval was granted mechanically, without due application of mind, as a mere rubber-stamp, and suffered from multiple infirmities; therefore, it was invalid in law. Since an assessment u/s 153A without valid approval u/s 153D is void ab initio and not curable, the impugned assessment orders were annulled. Consequentially, grounds on merits of additions became infructuous and were not adjudicated. Grounds challenging initiation of penalty proceedings were held not maintainable and dismissed. - ITAT
Validity of assessments framed u/s 153A turned on whether prior approval u/s 153D was valid. The Tribunal held that the JCIT's common approval was granted mechanically, without due application of mind, as a mere rubber-stamp, and suffered from multiple infirmities; therefore, it was invalid in law. Since an assessment u/s 153A without valid approval u/s 153D is void ab initio and not curable, the impugned assessment orders were annulled. Consequentially, grounds on merits of additions became infructuous and were not adjudicated. Grounds challenging initiation of penalty proceedings were held not maintainable and dismissed. - ITAT
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