2024 (2) TMI 690

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....ed against the order of the CIT(A)-4, Kanpur dated 26.02.2019 pertaining A.Y. 2013-14 and 2014-15. 2. ITA No.7640/Del/2018 is the appeal by the assessee preferred against the order of the CIT(A)-4, Kanpur dated 10.10.2018 pertaining to A.Y.2015-16. 3. Since common issues are involved in the captioned appeals they were heard together and are disposed of by this common order for the sake of convenience and brevity. 4. The cross objection and the appeal by the assessee go to the root of the matter, therefore, we decided to adjudicate them first. The common challenge by the assessee is that the assessment order passed by the AO is contrary to the provisions of section 153D of the Act. 5. Representatives of both the sides were heard ....

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.... 11. On identical set of facts on the very same approval exhibited elsewhere this Tribunal in one of the group cases of M.G. Metalloy Private Limited in ITA No.3693/Del/2018 held the assessment order illegal in pursuance of hollow and cosmetic approved u/s. 153D. The relevant findings read as under :- "10. In nutshell, the approval under S: 153D is repugnant for more than one reasons; (i) the approval accorded under Section 153D is admittedly without any occasion to refer to the assessment records and seized materials, if any, incriminating the assessee and hence such approval is in the realm of an abstract approval of draft assessment orders and consequently suffered from total non-application of mind. (ii) appr....

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....ch assessments. Such hawkish approval has thus tarred the assessment and rendered it bad in law. xxxx 12. The identical issue has been favourably adjudicated in assessee's own case in ITA 3306/Del./2018 order dated 23-08- 2021 concerning other AY 2015-16 where co-ordinate bench found total lack of propriety in such statutory approval. There are plethora of decisions of various co-ordinate benches including Sanjay Duggal & ors (ITA 1813/Del/2019 & ors; order dated 19.01.2021 which have also echoed the same view on similar fact situation. 13. The CIT(A) in para 7 of first appellate order has brushed aside the legal objection summarily merely on an inept & indifferent premise that the assessment order makes menti....

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....ंयुक्त अ Add Coral income-ex (496 ) 31 DEC 2046 11.00 am केन्द्रीय परिक्षेत्र, मेस्ट Cantral Deputy Commissioner of Income Tax, Central Circle, 2 Floor, ARTO Complex, Sector-33, Nolda Phone and Fax-(0120) 2504337 F. No. DCIT/CC/Noida/S&S/153D/2016-17/ 2623 To. Sir. The Joint Commissioner of Income Tax, Central Range, Aayakar Bhawan, Bhainsali Ground, Meerut. Sub: Dated: 30/12/2016 Draft assessment orders u/s 153A/153C/143(3) of the 1.T. Act, 1961 in Apple Group (D.OS. 11/11/2014) - Approval u/s 153D of the I.T. Act....

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....der mors Late Yours sincerely, Beyond tho bitas por nd Aca P thus having a very little time amination of facts of casa time for proper tries alc For J.C.Central Range (Me) (Akhtar H. Ansari) Deputy Commissioner of Income Central Circle Noida Document 2 neurs.ash JOINT COMMISSIONER OF INCOME TAX OFFICE OF THE CENTRAL RANGE, BHANSHALI GROUND, MEERUT. Phone-0121-2403191, Fax-0121-2510082 F. No. JCIT/Central Range/Meerut/S&S/1530/2016-17/1477 To, The Dy. Commissioner of Income Tax, Central Circle, Noida. Dated: 31-12-2016 Subject: Prior approval u/s 153D In the cases of Apple Group cases- regarding Please refer to your office letter F. No. DCIT/CC/Noida/S&S/1530/2016-17/2623....