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2022 (9) TMI 494 - AT - Income TaxAssessment order u/s 153A/143(3) passed before receiving the approval of the higher authority - Sanctity of the approval u/s 153D of the Act related to completion of the assessment u/s 153A - Necessity of prior approval u/s 153D for passing the order u/s 153A - HELD THAT:- In the instant case, the issue involved is identical to the issue involved [2021 (8) TMI 1336 - ITAT AMRITSAR] - The assessing authority had passed without receiving the prior approval of the Addl.CIT. Ld. CIT DR was unable to show that the approval was received before or during passing of order on dated 27.07.2016. The appellate authority had also accepted the fact that the approval was duly received by the assessing authority on 28.07.2016. The direction of the statute for ‘prior approval’ was ignored by the revenue authority before passing of the order U/s 153A/143(3) of the Act. The order is erroneous and liable to be quashed. Assessee appeal allowed.
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