2023 (6) TMI 385

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..... case and in law, the Id. CIT (A) erred in not appreciating that the order passed by the Assessing Officer u/$ 143(3) r.w.s. 147 of the Income tax Act,1961 is without jurisdiction and bad in law as the jurisdiction us 147 is vitiated. 2.2 On the facts and in the circumstances of the case as well as law on the subject, the learned CIT(Appeals) has erred in not treating notice issued us 148 as invalid and illegal as the approval granted by JCIT, R-36 to issue same is cryptic without application of mind and in a mechanical manner and against the established judicial precedents. 2.3 On the facts and in the circumstances of the case, the Ld.CIT(A) erred in confirming the action of the Ld. AO in reopening the duly completed assessment merely .....

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..... notice u/s. 148 dated 27.03.2014 wherein column 3 the date obtaining approval of competent authority has been left blank. It has also been submitted that even if it is assumed that the Assessing Officer obtained approval of JCIT Range-36 before issuing notice then the approval page 2 of assessee paper book reveals that he simply mentioned "approved" without any application of mind to the material placed by the Assessing Officer before him for getting approval for initiation of reassessment proceedings. The learned counsel has also placed reliance on the judgement of Hon'ble Madhya Pradesh High Court in the case of CIT vs. M/s. S. Goyanka Lime and Chemicals Ltd. 231 taxman 73 (MP) and judgement of Hon'ble jurisdictional High Court of Delhi .....

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..... efest possible manner. In the present case, the exercise appears to have been ritualistic and formal rather than meaningful, which is the rationale for the safeguard of an approval by a higher-ranking officer, For these reasons, the Court is satisfied that the findings by the ITAT cannot be disturbed." 6. Respectfully following the proposing rendered by Hon'ble Jurisdictional High Court in the case of M/s NC Cable Ltd. (supra) I have no hesitation to hold that in the present case also the exercise of approving powers u/s. 151 of the Act appears to have been only ritualistic and formal rather than based on application of mind to the material placed by the Assessing Officer before the approving authority which could lead to a valid and meani .....

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