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2024 (1) TMI 793 - ITAT DELHIValidity of assessments made u/s 153A - prior approval of the draft assessment order u/s 153D - as argued search assessment was framed pursuant to the approval granted u/s 153D by JCIT, Central Range-4 Delhi in a mechanical manner and accordingly, the entire search assessments deserve to be quashed - As per assessee approval u/s 153D of the Act had been accorded by the ld. JCIT within a short span of time of either one day or on the same day on which draft orders were forwarded to him - Whether the approving authority has not applied his mind for giving approval u/s 153D? - HELD THAT:- We have gone through the approval granted by the ld. JCIT on the date mentioned in the table hereinabove u/s 153D of the Act. The said approval letter clearly states that a letter dated 29.12.2017 was filed by the Ld. AO before the ld. JCIT seeking approval of draft assessment order u/s 153D of the Act. JCIT has accorded approval for the said draft assessment orders on the very same day i.e., on 29.12.2017 for various assessment years in the case of various assessees. In any event, whether is it humanly possible for an approving authority like the ld. JCIT to grant judicious approval u/s 153D of the Act for 40 cases for various assessment years on a single day is the subject matter of dispute before us. Further, section 153D of the Act provides that approval has to be granted for each of the assessment year whereas, in the instant case, the ld. JCIT has granted a single approval for all assessment years put together. We find that the reliance placed by the Ld. AR on the decision of the Hon'ble Orissa High Court in the case of M/s Serajuddin & Co [2023 (3) TMI 785 - ORISSA HIGH COURT] is well founded. We find that similar issue has been addressed in the case of PCIT vs. Anju Bansal [2023 (7) TMI 1214 - DELHI HIGH COURT] wherein, under similar circumstances, the Hon'ble Delhi High Court categorically held that statutory approval given by a quasi judicial authority without due application of mind as contemplated in section 153D of the Act would be fatal to the entire search assessment proceedings. Thus we have no hesitation in holding that the approval u/s 153D of the Act has been granted by the ld. JCIT in the instant case before us in a mechanical manner without due application of mind, thereby making the approval proceedings by a high ranking authority, an empty ritual. Decided in favour of assessee.
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