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2021 (10) TMI 1396 - ITAT LUCKNOWAssessment u/s 153A - necessity of valid approval u/s 153D - HELD THAT:- As in cases Navin Jain & Others [2021 (9) TMI 1068 - ITAT LUCKNOW] and SHRI NARESH KUMAR JAIN [2021 (9) TMI 1080 - ITAT LUCKNOW]has been followed, the Tribunal has held to the effect that granting of a mechanical approval u/s 153D of the Act vitiates the entire proceedings. It is on this basis that the issue was decided in favour of the assessee in both these cases, under facts and circumstances exactly similar to those present herein. Respectfully following the view taken in the above appeals, we allow additional ground of appeal and quash the assessment order. As the assessment order has been quashed, the consequent order of learned CIT(A) is also quashed. Rest of the grounds do not survive for adjudication. Appeal of assessee allowed.
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