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2023 (6) TMI 1329 - HC - Income TaxValidity of assessment u/s 153A - due approval was not granted u/s 153D - Tribunal set aside the assessments, pursuant to the approval, on purported reason that there was no application of mind in granting them - HELD THAT:- 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 [2023 (3) TMI 785 - ORISSA HIGH COURT] as held there is not even a token mention of the draft orders having been perused by the Additional CIT. The letter simply grants an approval. 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. Decided against revenue.
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