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2021 (9) TMI 1080 - ITAT LUCKNOWValidity of assessment u/s 153A - No valid approval u/s 153D - whether mechanical approval under section 153D of the Income Tax Act, 1961 granted by the Joint Commissioner of Income Tax (Central Range) Kanpur? - JCIT passed combined order u/s 153D with respect to different assessee's/group/searches for different assessment years in 67 cases instead of separate order(s) as envisaged under the provisions of Section 153D - HELD THAT:- As relying on NAVIN JAIN, SHRIMATI JAIN, SMT. NEETU JAIN, SHRI NARESH KUMAR JAIN, [2021 (9) TMI 1068 - ITAT LUCKNOW] approval must be granted only on the basis of material available on record and the approval must reflect the application of mind to the facts of the case - Addl. CIT has though not expressly expressed his inability to analyze the issues of draft order but it is abundantly clear that he had not analyzed the issues in the draft order as in the present cases the approval has been given in 67 cases on the same date which is humanly impossible If an ACIT cannot express his opinion on a single case in one day how another ACIT can express his opinion in 67 cases in a single day. - Decided in favour of assessee.
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