TaxTMI 
TaxTMI 
2026 (6) TMI 860
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..... FAA' for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s. 153A(1)(b) of the Income-tax Act, 1961 (hereafter referred to as 'the Act'). Further details of the orders of the lower authorities are as under : - ITA No. & AY Ld. FAA who passed the appellate order Appeal No. & Date of order of the Ld. FAA AO who passed the assessment order & Date of order 5786/Del/25 2010-11 CIT(A)-3, Gurgaon Appeal No. 11245/CIT(A)-3/GGN/2016-17 Dated 26.08.2025 DCIT, Central Circle-1, Gurgaon Dated 22.03.2016 5787/Del/25 2011-12 CIT(A)-3, Gurgaon Appeal No. 11234/CIT(A)-3/GGN/2016-17 Dated 26.08.2025 DCIT, Central Circle-1, Gurg....
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.... issues involved, the material relied and the reasoning so arriving on a conclusion. We find that vide ITA No. 710/Del/2020 for AY: 2011-12 by order dated 20.05.2025 the very same approval has been considered by the Coordinate Bench and found to be in violation of settled judicial principles indicating that the approval is not granted with application of mind. We find no distinguishing feature. 6. The aforesaid, pointed out, facts do not indicate insufficiency of reasons, but mere mechanical manner in which approval is granted. The law in this regard is settled that such mechanical exercise of powers u/s. 153D of the Act, vitiates the assessment order. Reliance can be placed on decisions in Asst. CIT v. Serajuddin and Co. [2023 SCC OnLin....
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....AO vis- à-vis the said seized documents after considering the reply of the assessee. All these functions, as stated earlier, are to be performed by the ld. JCIT in a judicious way after due application of mind. Even though as vehemently argued by the Ld. CIT-DR, the ld. JCIT is involved with the search assessment proceedings right from the time of receipt of appraisal report from the Investigation Wing, still, the ld. JCIT, while granting the approval u/s. 153D of the Act has to independently apply his mind dehors the conclusions drawn either by the Investigation Wing in the appraisal report or by the Ld. AO in the draft assessment order. The copy of the appraisal report submitted by the Investigation Wing to the Ld. AO and ld. JCIT ....
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....assessee at the last moment is concerned, the ld. AO has got every right to reject the said replies if not filed within the stipulated time. It is not the case of the revenue that the details were filed by the assessee in the instant case at the last moment. Even if it is so, as stated above, it is the prerogative of the ld. AO to accept the said letter containing details or reject the same as it was not filed within the stipulated time. On the contrary, if the ld. AO himself grants time to the assessee to furnish the details till the last moment, then no fault could be attributed to the assessee. In such circumstances, the only irresistible conclusion that could be drawn is that the ld. AO is not serious about the statutory deadlines provi....
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....bench in the several cases, including the present, in regard to issue of approval u/s. 153D of the Act, the case be released. We do not appreciate that after a matter has been kept heard and order reserved department can take a plea to release the matter as subsequently, reference has been made by the department for Constitution of Special Bench. We have found issue to be covered by decision of Hon'ble jurisdictional High Court, thus too, we find no reason to release the matter. 9. Accordingly, the ground No. 7 is sustained. The appeals of the assessee are allowed. The impugned assessment arising out of the vitiated approval u/s. 153D of the Act stand quashed. Order pronounced in the open court on 20.05.2026 ============= Document....