TMI Blog2023 (6) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was no application of mind in granting them - HELD THAT:- The approval does not even say the Joint Commissioner had perused the files. As such, the contention sought to be raised in the appeal is covered by Serajuddin and Co. Kolkata [ 2023 (3) TMI 785 - ORISSA HIGH COURT] as held there is not even a token mention of the draft orders having been perused by the Additional CIT. The letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Senior Standing Counsel appears on behalf of revenue and submits, his client wants admission of appeal against order dated 29th November, 2019 passed by the Income Tax Appellate Tribunal (ITAT), Cuttack Bench, in IT(ss) A Nos.387/CTK/2018 for the assement year, 2016-17 on substantial questions arising therefrom. He submits, due approval was granted under section 153 D of Income Tax Act, 1961. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted contention raised by revenue in seeking admission of the appeal is covered by Serajuddin and Co. Kolkata (supra). He relies on paragraphs 22 to 25 to submit, there was no application of mind by the Joint Commissioner in granting the approval of 27 cases, of which the department is seeking to prefer appeal against 15. 3. Paragraph 22 from Serajuddin and Co. Kolkata (supra) is reproduced bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the law. This is where the Technical Manual of Office Procedure becomes important. Although, it was in the context of Section 158BG of the Act, it would equally apply to Section 153D of the Act. There are three or four requirements that are mandated therein, (i) the AO should submit the draft assessment order well in time . Here it was submitted just two days prior to the deadline thereby put ..... X X X X Extracts X X X X X X X X Extracts X X X X
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