2023 (3) TMI 320 - AT - Income Tax

Validity of Assessment order passed u/s 153A - inappropriate approval u/s 153D granted by then Addl. CIT(A) - HELD THAT:- ITAT Delhi Bench order [2023 (2) TMI 697 - ITAT DELHI] for AY 2010-11 in the case of ACIT vs M/s Tirupati Buildings & Offices Pvt. Ltd., there was a noting for five assessees whose approval was granted by the same Addl. CIT u/s 153D of the Act which has included the name of the assessee as clearly discernable that the approval u/s. 153D of the Act was sought by the DCIT/Assessing Officer on 28.03.2013 from ACIT which was granted on the same date i.e.28.03.2013 by the ACIT to the Assessing Officer and said approval has been held by the Tribunal in the case of Subhash Dabas [2022 (3) TMI 643 - ITAT DELHI] and [2021 (11) TMI 1140 - ITAT DELHI], as has been given without application of mind and thus the same is invalid bad in law and liable to be quashed and Tribunal has quashed the same.

Thus, this issue is squarely stand covered in favour of the assessee by the decision of the ITAT above. The ITAT after examining the approval which included inter alia the name of the assessee as well has concluded that the same has been given without application of mind, thus, the same is invalid bad in law and liable to be quashed. It is not the case that the above decision has been set-aside by the Hon’ble jurisdictional High Court. Hence, we quash the assessment order passed u/s 153A - Appeal of assessee allowed.