Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 1328 - HC - Income TaxValidity of assessment u/s 153A - due approval was not granted u/s 153 D - Tribunal set aside the assessments, pursuant to the approval, on purported reason that there was no application of mind in granting them - HELD THAT:- As contention raised by revenue in seeking admission of the appeal is covered by Serajuddin and Co. Kolkata [2023 (3) TMI 785 - ORISSA HIGH COURT] as held even the bare minimum requirement of the approving authority having to indicate what the thought process involved was is missing in the aforementioned approval order. While elaborate reasons need not be given, there has to be some indication that the approving authority has examined the draft orders and finds that it meets the requirement of the law. As explained in the above cases, the mere repeating of the words of the statute, or mere "rubber stamping" of the letter seeking sanction by using similar words like 'see' or 'approved' will not satisfy the requirement of the law. We find similarity in facts found in the case by the ITAT. The approval does not even say the Joint Commissioner had perused the files. As such, the contention sought to be raised in the appeal is covered by Serajuddin and Co. Kolkata (supra). In the circumstances, the appeal and applications are dismissed.
|