TMI Blog2021 (12) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 23-12-2021 - SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND DR. M.L. MEENA, ACCOUNTANT MEMBER For the Appellant : Shri Ashray Sarana, C.A. For the Respondent : Smt. Abha Rani Singh, CIT/DR ORDER PER MAHAVIR PRASAD, J.M. 1. These four appeals have been filed at the instance of the Assessee are directed against the order of the Commissioner of Income Tax ( hereinafter called CIT(A) ) order no. 39/IT/CIT(A)-5/LDH/2016-17 order dated 11/10/2018 arising out of assessment order dated 22/03/2016. Since matters are common and grounds appeals are also common and assessee has taken following additional legal grounds: 1 That having regard to the facts and circumstances of the case, Hon ble CIT(A) has erred in law and on f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s u/s. 144 dated 26.11.2015 and 12.01.2016 were issued but no compliance to these notices were issued made by the assessee. Since assessee had no intention to extend the desired cooperation in completion of assessment in a mechanical manner. Accordingly the assessment was completion u/s. 144 to the best judgment taking into account. The relevant facts of the case and finally made addition. (i) The deduction claim of Rs. 60,000/- under Chapter VI-A of the Act was disallowed by the Ld. A.O. since no details and supporting documents were furnished before the authority. (ii) The assessee has shown agricultural income of Rs. 1,40,000/-. But no supporting documents were filed before the Ld. A.O. Thus, he disallowed the claim of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Section 153D contemplate that: Section 153D: No order of assessment or reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of [sub-section (1) of ] section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B except with the prior approval of the Joint Commissioner:] [Provided that nothing contained in this section shall apply.] 8. We have gone through the relevant record and impugned order. The approval u/s. 153D on File NO. Addl.CIT/CR/JAL/153D/15-16/1523 dated 31.03.2016 was given in the case of all four assesses including 10 more assesses. 9. The Co-ordinate Bench in the case of Sh. Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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