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2024 (2) TMI 690 - AT - Income TaxValidity of approval granted by the JCIT u/s.153D - Validity of assessment order passed in contrary to the provisions of section 153D - certain information belonging to the assessee were retrieved from the HD’s / Pendrives/ DVD’s particularly from the hard disc of the computer of an employee of the concerns - HELD THAT:- As seen from the approval letter 18 cases were approved u/s. 153D of the Act and what is glaring is the stamp put wherein it has been stated “ Draft assessment order received late on 30.12.2016 beyond the time and thus having very little time for proper examination of the facts of the case records etc”. This approval clearly shows the haste and the mechanical manner there being no application of mind on the part of the approving authority. On identical set of facts on the very same approval exhibited elsewhere this Tribunal in one of the group cases of M.G. Metalloy Private Limited [2023 (10) TMI 686 - ITAT DELHI] held the assessment order illegal in pursuance of hollow and cosmetic approved u/s. 153D. Assessee appeal allowed.
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