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2019 (7) TMI 365 - AT - Income TaxValidity of assessment u/s 153A - invalid and incomplete and inchoate approval u/s 153D - no approval u/s 153D on final draft order - validity of assessments completed by the DCIT - HELD THAT:- When the approval given by the JCIT, Meerut is juxtaposed against the directions and provisions of the Income Tax Act pertaining to completion to assessment u/s 153B(1) of the Act, it can be said that the approval given by the JCIT is invalid. In the instant case, the approving authority has clearly mentioned that the approval given is a technical approval. Moreover, he has directed the DCIT to ensure the seized materials and the findings of the appraisal report to be incorporated in the final assessment order. This clearly goes to proves that the approval given by the JCIT is not a final approval as required u/s 153D but a conditional approval subjected to modifications by the DCIT after receiving of the approval which makes it an invalid, qualified, uncertain approval. This is not the mandate of the Act. It has also been laid down that whenever any statutory obligation is cast upon any authority, such authority is legally required to discharge the obligation by application of mind. The approval has to be statutory nature after due application of mind, it should be neither technical nor proforma approval which is envisaged u/s 153D As relying on SMT. SHREELEKHA DAMANI [2018 (11) TMI 1563 - BOMBAY HIGH COURT] and M/S. M3M INDIA HOLDINGS (FORMERLY M/S. KRISHNA FLEXI SOLUTION) VERSUS THE DCIT, CENTRAL CIRCLE-II, FARIDABAD. [2019 (3) TMI 895 - ITAT DELHI] assessments completed by the DCIT do not stand in the eyes of law. - Decided in favour of assessee.
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