2025 (12) TMI 145

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct, 1961 (hereinafter referred to as 'the Act') dated 18.12.2019 by the Assessing Officer, DCIT, Central Circle, Ghaziabad (hereinafter referred to as 'ld. AO'). 2. The assessee has raised an additional ground vide letter dated 24.03.2025 stating that the approval for the search assessment order was granted by the ld Additional Commissioner of Income Tax u/s 153D of the Act in a mechanical manner and that such approval was consolidated approval for all assessment years put together which is not in consonance with the provisions of Section 153D of the Act. This issue goes to the root of the matter and accordingly the additional ground is hereby admitted and taken up first for adjudication. 3. At the outset, we find that the approval of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndatory in nature. We are unable to comprehend ourselves to accept to this proposition of the ld DR and the ld AO as the approval u/s 153D of the Act is statutory approval to be given by a quasi judicial authority after due application of mind by following due judicial process. Hence, it cannot be by any stretch of imagination be construed as directory in nature. In fact the ld AO is restricted from passing any assessment order pursuant to the search unless he gets prior approval u/s 153D of the Act from the ld Addl. CIT. When this is the language of the statute, it cannot be held to be not mandatory. Hence, the objections of the ld DR are hereby dismissed and additional ground raised by the assessee is allowed. 5. Since the entire asses....