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2019 (2) TMI 1529 - ITAT MUMBAIAssessment u/s 153C - absence of satisfaction note - approval of Joint Commissioner u/s 153D - non-compliance of mandatory requirements - HELD THAT:- In the facts of the present case, A perusal of the letter written by the Assessing Officer show that the satisfaction note required u/s 153C of the Act and also the approval required u/s 153D of the Act are not available in the case of records of the assessee. Further, the Assessing Officer has also made enquires with the office of Additional CIT and they have also informed that they are not able to trace the satisfaction note and approval granted u/s 153D of the Act. In view of the legal position the impugned assessment order passed by the AO without obtaining prior approval from the Joint Commissioner of Income Tax is null and void and is liable to be quashed. Sunrise Finlease (P.) Ltd. [2017 (12) TMI 674 - GUJARAT HIGH COURT] followed.- Decided in favour of assessee.
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