TaxTMI 
TaxTMI 
2023 (1) TMI 1367
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....r the orders passed under section 143(3) r.w.s. 153A of the Act both dated 19.12.2018by the ACIT(Central)-1, Indore has been sought to be revised for the respective assessment years. 2. Since these appeals are filed by the same assessee and the issue involved in these appeals are identical, these are heard analogously and are being disposed of by a common order for the sake of conveyance. 3. These appeals are time barred by 10 days due to Covid Pandemic. Keeping in view the direction passed by the Hon'ble Apex Court in this regard, we condone such delay. 4. The brief facts leading to this case is this that in the scrutiny assessment under Section 143(3) r.w.s. 153A of the Act, the Ld. AO completed the assessment accepting return of incom....
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....in ITA No. 584/H/2015 for A.Y. 2005-06 &Ors. He has further relied upon the judgment passed by the Hyderabad Bench in the case of Satchidananda Rao vs. DCIT in ITA No. 395 & 396/Hyd/2021 for A.Ys. 2014-15 & 2017- 18.A copy of each of the judgments passed by different Benches have been filed before us by way of paper book by the Learned Advocate appearing for the assessee. Under the facts and circumstances of the matter, he vehemently argued for quashing of the impugned order passed under Section 263 of the Act passed by the Ld. PCIT. On the other hand, the Ld. DR relied upon the orders passed by the Ld. PCIT, Bhopal. 5. We have heard the rival submissions made by respective parties and we have also perused the relevant materials available ....
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....ertain enquiries and accepted returned income filed by the assessee. The said order was passed with the prior approval of the Addl.CIT, Central 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 ....
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.... also referred by the assessee in this regard and we have also carefully examined the same and we find that similar 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 Id. Commissioner of Income-tax would not be justified in interfering in the....
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....MehtabAlam 288/Luck/2014 dated 18.11.2014 in support of this contention. He has also placed 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 followi....