Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 861 - ITAT PUNEExpansion of scope of Limited scrutiny - notice u/s. 143(2) under CASS - non obtaining the written approval of the concerned CIT as directed by the Circular of CBDT dated 8th September, 2010 and Board Instruction No. 7/2014 dated 26. 09. 2014 - HELD THAT:- In the instant case before us, nowhere on record, it is seen that prior written approval was obtained from the Commissioner of Income Tax. On perusal of the order in SURESH JUGRAJ MUTHA VERSUS ADDL. CIT, [2018 (5) TMI 1855 - ITAT PUNE], the Tribunal clearly has considered therein the Board”s Instruction No. 7/2014 dated 26. 09. 2014 and CBDT Circular dated 08th September, 2010 and on the basis of these Board”s Circulars, it is necessary to take written approval from the Administrative Commissioner in a case where scrutiny has been done on the basis of CASS. In absence of such prior written approval from the Administrative Commissioner any assessment order passed should have to be declared null and void. In the instant case, the assessment order suffers the same fate. Accordingly, we hold that the assessment order passed in the case of the assessee without any prior written approval from the Administrative Commissioner makes the assessment order void-ab-initio. We direct to quash the assessment order. The legal issue raised in the additional ground of appeal by the assessee is answered in his favour.
|