2023 (7) TMI 1214

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....Rawat, Advs. Respondent Through: Mr Kapil Goel with Mr Sandeep Goel, Advs. RAJIV SHAKDHER, J.: (ORAL) CM No.34969/2023 [Application filed on behalf of the appellant/revenue seeking condonation of delay of 180 days in re-filing the appeal] 1. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/rev....

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....ncome Tax Act, 1961, [in short, 'the Act']. 8. To be noted, an assessment order was framed qua the respondent/asseessee under Section 153A, read with Section 143(3) of the Act. 8.1 This order was carried in appeal by the respondent/asseessee, right up till the Tribunal. 9. Insofar as the Assessing Officer (AO) was concerned, he made certain additions against the returned income. 9.1 The respond....

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....on of mind, inasmuch as the ACIT, who granted approval, failed to notice the said error. 12.1 More particularly, the Tribunal notes that all that was looked at by the ACIT, was the draft assessment order. 13. In another words, it was emphasised that the approval was granted without examining the assessment record or the search material. The relevant observations made in this behalf by the Tribun....

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....y Duggal (supra). In that case, at least the assessment folders were sent whereas in the instant case, as appears from the letter of the Assessing Officer seeking approval, he has sent only the draft assessment order without any assessment records what to say about the search material. As mentioned earlier, there are infirmities in the figures of original return of income as well as total assessed....