2025 (9) TMI 939

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....r section 143(3) of the Income Tax Act, 1961 [hereinafter referred to as "the Act"] for the Assessment Year 2014-15. 2. Brief facts of case are that search and seizure operation under section 132 of the Act was carried out on Santosh/Km/VMI Group and its promoters by the Investigation Wing, New Delhi on 27.06.2013. Notice under section 143(2) of the Act was issued on 29.07.2015. In compliance of notice under section 143(2), the assessee furnished copy of return filed under section 139 of the Act declaring income of Rs. 68,54,560/- on 01.09.2015. Notices under section 143(2) of the Act were issued on 01.09.2015 & 03.09.2015. Notice under section 142(1) of the Act along with questionnaire was issued on 25.05.2015. Shri V. K. Sabharwal, Adv....

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....ning as under: "2. In this regard, the point wise reply of RTI application is as under: Sr. No. Information sought Reply a. Copy of approval u/s 153D of JCIT along with satisfaction note The requisite documents is being traced as the record is approximately 8 years old. b. Copy of draft order sent to JCIT for approval This information cannot be provided as this matter pertains to the part of internal communication. c. Copy of order received from office of JCIT after approval The requisite documents is being traced as the record is approximately 8 years old. d. Copy of records sent to JCIT for taking approval with draft order. This information cannot be provided as this matter pertains to....

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....n of the assessment record and it was not a mechanical approval. 12. Identical facts arose in ITA No.825/Del/2018 titled as M/s. Emaar MGF Land Ltd. vs. ACIT wherein a Co-ordinate Bench in order dated 30.05.2024 held as under: "7. We have given thoughtful consideration to the aforesaid facts and circumstances and are of the considered view that it is now settled proposition of law that prior approval of competent authority under section 153D of the Act is mandatory and same is required to pass rigor of the law, to show that the approval was granted after due consideration of the assessment record and it was not a mechanical approval. In spite of giving reasonable and sufficient opportunities to the department AO has failed to pr....