2022 (12) TMI 1553

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....R WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax (Appeals)-12, Ahmedabad dated 30/09/2019 arising in the matter of assessment order passed under s. 143(3) r.w.s 147 of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2010-2011. 2. ....

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.... assessment framed under section 147 read with section 143(3) of the Act on the reasoning that there was no valid approval obtained from the JCIT under the provisions of section 151 of the Act. 4. The facts in brief are that the assessee in the present case is an individual and engaged in the profession of chartered accountancy. The learned AR before us filed a paper book running pages from 1 t....

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....learned AR for the assessee but submitted that there is a possibility of typographical error in writing the date by the learned JCIT while granting the approval under the provisions of section 151 of the Act. 6. We have heard the rival contentions of both the parties and perused the materials available on record. It is mandatory to obtain the approval under the provisions of section 151 of the ....

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....s for initiating the proceedings under section 147 of the Act were recorded after obtaining the approval from the JCIT. In other words, the approval from the JCIT was obtained dated 28 September 2017 whereas the reasons were recorded on 30 September 2017. Thus, it becomes evident that the approval has been granted by the ld. JCIT without verifying the reasons recorded by the AO for initiating the ....