TaxTMI 
TaxTMI 
TaxTMI 
2022 (9) TMI 494
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....d before the ITAT against the order of the Commissioner of Income Tax (Appeals)-2, Jalandhar, [in brevity the CIT(A)] for Assessment Years 2007-08 to 2013-14, the order passed u/s 250(6) of the Income Tax Act 1961, [in brevity the Act].The impugned order was originated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle-1, Jalandhar[ in brevity the AO], order passed u/s 153A r.w.s. 143(3) of the Act. 2. All the parties stated at the outset that, the relevant factual backdrop as well as the issues involved in all the cases are identical. The ld. Counsel for the assessee, Mr. Salil Kapoorhas only challenged the sanctity of the approval u/s 153D of the Act related to completion of the assessment u/s 153A.No other ground w....
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....extracted as follows: "18. We have heard the contention of the parties and perusal the material available on record. As is clear from the record that the application for seeking the approval u/s 153-D was sent by the Assessing Officer to the Additional CIT on 26.07.2016 vide Diary Dispatch No.658. However, the said letter was not sent by the Assessing Officer to the Additional CIT. Later on, another letter dated 27.07.2016 was sent by the Assessing Officer for seeking the approval u/s 153D of Income Tax Act in respect to 42 cases. At the serial no.1 of the application the name of Assessee was mentioned for which the approval was sought for 7 assessment year i.e. 2007-08 to 2013-14. In the said letter, it was also mentioned by the Assessin....
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....o.435." 4.1 Ld. Counsel Mr.Kapoor further argued and draw our attention in the order of ld. CIT(A). The relevant part of the order is extracted as follows: "Ground No. 10: That the alleged approval u/s 153D of the Act is illegal, bad in law and without any application of mind and the assessment order is passed without obtaining requisite approval: In case of assessment under section 153A, the Assessing Officer is supposed to get prior approval u/s 153D. The authority giving the approval is supposed to apply its mind before giving approval and it should not be stereo typed. Section 153D states as under: "153D. No order of assessment or reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect....
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....ality and approved the illegal acts of the AO. Assessee sought an inspection of the record from the AO but till date no time has been given by the AO. It appears there is neither any entry regarding movement of record nor any draft assessment order available with the AO." 4.2 The ld. Counsel for the assessee Mr. Kapoor further argued that in connection with the appeal order the ground related to alleged approval u/s 153D was challenged and the issue was disposed of by the ld. CIT(A). The approval was made on 27.07.2016. On the same day the approval was sanctioned by the Additional Commissioner of Income Tax, Central Range, Jalandhar (Camp at Ludhiana). But the said order was received by ld. AO on 28.07.2016. But the assessment order wa....
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.... A.Y. 2007-08 to 2013-14 and the rest of the assessees are also in a same approval. Considering the order of coordinate bench,supra the approval of assessee is illegal approval u/s 153D. 7. We heard the rival submission and carefully considered the submission made by both the parties. The counsel Mr.Kapoor relied on the judgment of the Coordinate Bench in case of Sh. Madan Lal, supra which in favour of the assessee. The assessment order u/s 153A/143(3) was passed before receiving the approval of the higher authority. Have a quick look on the section 153D which is extracted as follows: '153D. Prior approval necessary for assessment in cases of search or requisition. -No order of assessment or reassessment shall be passed by an Assessin....