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2018 (2) TMI 1858 - AT - Income TaxValidity of approval granted u/s 153D by the Jt. CIT - non-application of mind - validity of assessment u/s 153C - Reasonable time was not available with the Jt. CIT for the grant of necessary approval as envisaged under s. 153D - HELD THAT:- It is apparent from the documents on record that the approval was given by the Jt. CIT in hasty manner without even going through the records as the records were in Jodhpur while the Jt. CIT was camping at Udaipur. The entire exercise of seeking and granting of approval in all the 22 cases was completed in one single day itself i.e., 31st March, 2013. Thus, it is apparent that the Jt. CIT did not have adequate time to apply his mind to the material on the basis of which the AO had made the draft assessment orders. Whenever any statutory obligation is cast upon any authority, such authority is legally required to discharge the obligation by application of mind. In all the cases before us, the Department could not demonstrate, by cogent evidence, that the Jt. CIT had adequate time with him so as to grant approval after duly examining the material prior to approving the assessment order. The circumstances indicate that this exercise was carried out by the Jt. CIT in a mechanical manner without proper application of mind.Jt. CIT has failed to grant approval in terms of s. 153D of the Act i.e., after application of mind but has rather carried out exercise in utmost haste and in a mechanical manner and, therefore, the approval so granted by him is not an approval which can be sustained. - Decided in favour of assessee.
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