2020 (8) TMI 147 - ITAT GAUHATI

Validity of assessment u/s 153A - non obtaining prior approval of the Joint Commissioner of Income Tax as required as required u/s 153D - HELD THAT:- Wordings and language used in Section 153D of the Act and the heading “Prior approval necessary for assessment in cases of search or requisition” which has been provided under section 153D of the Act, do not leave an iota of doubt about the very intention of the legislature to make the compliance of section 153D, a mandatory. In other words, the compliance of section 153D is mandatory in nature. Therefore, assessment order passed by the Income Tax Officer, in the assessee’s case, without taking prior approval from JCIT, is ‘null’ in the eye of law.

As the issue is squarely covered in favour of the assessee by the decision of the Coordinate Bench in the case of Shri Swapan Kumar Paul [2019 (7) TMI 1659 - ITAT GUWAHATI]. and there is no change in facts and law and the Revenue is unable to produce any material to controvert the aforesaid findings of the Coordinate Bench (supra). We find no reason to interfere in the said order of the Coordinate Bench (supra).

In view of the decision of Coordinate Bench in the case of Shri Swapan Kumar Paul (Supra) and position of law provided u/s 153D of the Act, we hold that impugned assessment order framed in absence of obtaining prior approval of the Joint Commissioner of Income Tax (JCIT), for the assessment year under consideration is invalid and ‘null’ in the eye of law, therefore we quash the assessment order - Decided against revenue.