2021 (12) TMI 1433

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....ment order dated 22/03/2016. Since matters are common and grounds appeals are also common and assessee has taken following additional legal grounds: 1 That having regard to the facts and circumstances of the case, Hon'ble CIT(A) has erred in law and on facts in confirming the action Ld. AO in passing the impugned assessment order u/s. 144 r.w.s. 153A of the Act and that too without complying with the mandatory requirements and conditions u/s. 153D as envisaged under the Income Tax Act, 1961. Since the above ground does not require fresh facts to be investigated and goes to the root of the matter, it is prayed that it may please be admitted in view of the Hon'ble Supreme Court decision in the case of NTPC Limited 229 ITR 38....

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....lowed by the Ld. A.O. since no details and supporting documents were furnished before the authority. (ii) The assessee has shown agricultural income of Rs. 1,40,000/-. But no supporting documents were filed before the Ld. A.O. Thus, he disallowed the claim of the assessee and added above amount to the income of the assessee. (iii) Income from lease: The assessee is one of the main directors of M/s Narula Solvex P. Ltd., Moga. During the search at the premises of that company, it was stated that the land on which the plant of this company situated is on lease from the assessee and his brother Sh. Ashok Narula. The assessee was asked to intimate the amount of lease rent earned in respect of this land but no details were file....

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....ned in this section shall apply.] 8. We have gone through the relevant record and impugned order. The approval u/s. 153D on File NO. Addl.CIT/CR/JAL/153D/15-16/1523 dated 31.03.2016 was given in the case of all four assesses including 10 more assesses. 9. The Co-ordinate Bench in the case of Sh. Madan Lal Vs. DCIT , Central Circle-1, Jhalandhar in ITA No. 112 to 118/Asr/2018 for Assessment Year 2007-08 & 2013- 14 wherein it is held that approval which is granted in a mechanical, stereotype manner, without assigning any reasons and without considering the draft assessment order is not sustainable in the eyes of law. 10. In the case of Inder International vs. ACIT in ITA No. 1573/Chd/2018 for Assessment Year 2016-17, the Tribunal has....