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| The Tax Publishers2019 TaxPub(DT) 7648 (Agra-Trib) INCOME TAX ACT, 1961
Section 153
From the approval Order of Addl. CIT was evident that despite availability of time, Addl. CIT had been taking excuse of limitation and chose to grant approval without application of his own mind but on the undertaking of AO that 'while completing assessment as per draft assessment order, all the observations made in appraisal report relating to examination/investigation as also issues identified in the course of examination of sized material were carefully considered. As approval was granted by superior authority in mechanical manner without application of mind, the very purpose of obtaining approval was defeated and assessment made by AO based on such an approval was also null and void.
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Search and seizure - Assessment under section 153A - Validity - Mechanical approval granted by Addl. CIT under section 153D
Assessee challenged validity of search assessment framed under section 153A on the ground of mechanical approval granted by Addl. CIT under section 153D.Held: From the approval Order of Addl. CIT it was evident that despite availability of time, Addl. CIT had been taking excuse of limitation and chose to grant approval without application of his own mind but on the undertaking of AO under section 153D. As approval was granted by superior authority in mechanical manner without application of mind, the very purpose of obtaining approval was defeated and assessment made by AO based on such an approval was also null and void.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2008- 09 & 2011-12
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