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2020 (2) TMI 320 - AT - Income TaxInvalid approval obtained u/s 153D for assessment u/s 153A - Approval from Addl. CIT of the Range - HELD THAT:- Approval given by the Addl. Commissioner of Income-tax shows that approval to the draft assessment order u/s 153D is granted in case of the assessee, Shri Bhupesh Kumar Dhingra along with 8 other assessee without perusing the draft assessment order in this case. Because when assessment proceedings were going on 27.12.2010 before the AO then it is beyond comprehension that as to how the draft assessment order has been placed before the Addl. Commissioner of Income-tax on 24.12.2010. It goes to prove that approval has been given contrary to the provisions of section 153D. To controvert this factual position, ld. DR has not brought on record or argued any new facts. So, when mandatory approval u/s 153D is not there, entire assessment made by the AO u/s 153A/143(3) is not sustainable as it is no approval in the eyes of law, hence rightly quashed by the ld. CIT (A). So, without going into the merits of the other grounds raised by the Revenue which have otherwise become academic and as such not been argued in the face of the fact that the assessment order is not sustainable on ground of invalid/no approval obtained u/s 153D of the Act. - Decided against revenue
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