TaxTMI 
TaxTMI 
2018 (11) TMI 1874
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....e on similar issue were heard together and are being disposed of by this consolidated order for the sake of convenience. However, in order to adjudicate the issues, reference is being made to the facts and issues in ITA No.967/PUN/2016, relating to assessment year 2008-09. 3. The preliminary issue raised against exercise of jurisdiction by the Commissioner vide grounds of appeal No.1 and 2, read as under:- 1. The Ld. Pr. Commissioner of Income-Tax has erred in law and facts in passing order u/s 263 of the Act. 2. The ld. Pr. Commissioner of Income-Tax has erred in law and in facts in not appreciating that the order passed by the Assessing Officer u/s 143(3) of the Act on 26.03.2015 was neither erroneous nor prejudicial ....
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....tral Range-2, Pune vide letter dated 23.03.2015. The Commissioner was of the view that the said assessment order passed under section 143(3) r.w.s. 153A of the Act is erroneous and prejudicial to the interest of Revenue. 7. We find that similar issue of exercise of jurisdiction by the Commissioner under section 263 of the Act against order passed under section 143(3) r.w.s. 153A of the Act has been set aside by the Tribunal with lead order in Dhariwal Industries Limited Vs. CIT (supra). The Tribunal vide order dated 23.12.2016 had held as under:- "12. We have considered the rival arguments made by both the sides, perused the orders of the AO and the Ld.CIT and the paper book filed on behalf of the assessee. We have also consider....
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....r views were expressed by various judicial authorities. 32. We have also examined the judgment of the Hon'ble jurisdictional High Court in the case of CIT vs. Dr. Ashok Kumar (supra) on an issue whether the assessment order was passed with the approval of the Addl. CIT and their Lordships have held that the Assessing Officer was fully alive about the facts of the case and that is why he got necessary approval of the Addl. CIT before completing the assessment orders for all the assessment years and once that is not disputed by the Revenue, then the ld. Commissioner of Income-tax would not be justified in interfering in the approval according by the Addl. CIT for framing the assessment order and thus there was no case for setting....
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....ced reliance upon the decision of Hon'ble Allahabad High Court in the case of CIT vs. Dr. Ashok Kumar in I.T. Appeal No. 192 of 2000 wherein it has been held that the assessment order approved by the Addl. CIT under section 153D, cannot be subjected to revision under section 263of the I.T. Act. In view of the above decision also, we hold that the revision order under section 263 of the I.T. Act is not sustainable. Accordingly, we allow the grounds of the assessee." 15. Since in the instant case also the Assessing Officer has passed the order after obtaining necessary approval from Addl.CIT u/s.153D of the I.T. Act, therefore, respectfully following the above-mentioned decisions of the Coordinate Benches of the Tribunal we are o....