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| The Tax Publishers2020 TaxPub(DT) 3181 (Gau-Trib) INCOME TAX ACT, 1961
Section 153A Section 153D
Compliance of section 153D is mandatory in nature and, therefore, assessment order framed under section 153A in absence of obtaining prior approval of JCIT, for the assessment year under consideration was invalid and 'null' in the eye of law.
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Search and seizure - Assessment under section 153A - Validity - No approval obtained under section 153D--AO pleading requirement under section 153D as mere procedural in nature
Assessee challenged validity of assessment framed under section 153A on the ground that AO framed assessment without obtaining prior approval of Jt.CIT as required under section 153D. AO's case was that requirement under section 153D was merely a procedural one and assessment framed by AO could not be considered as void just because there was a small breach in observing provisions of section 153D. Held: It was noted that wordings and language used in section 153D and the heading 'Prior approval necessary for assessment in cases of search or requisition' which has been provided under section 153D, do not leave an iota of doubt about the very intention of legislature to make compliance of section 153D, a mandatory. In other words, compliance of section 153D is mandatory in nature. Therefore, assessment order passed by AO, in the assessee's case, without taking prior approval from Jt.CIT, was 'null' in the eye of law.
Applied:Swapan Kumar Paul ITA No. 136 to 142/Gau/2018, for assessment year 2008-09 to 2014-15, Order, dated 31-7-2019.
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2014-15
IN THE ITAT, GAUHATI BENCH
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