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TMI Blog2024 (12) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Act, 1961 (hereinafter referred to as 'the Act') vide his order dated 30.12.2017. 2. At the outset, the Ld. Counsel for the assessee stated that he does not want to press the issue of jurisdiction raised by way of an additional ground i.e., issue of framing the assessment U/s 153A of the Act in the case where the original assessment is unabated and no incriminating material found during the course of search. Since, the assessee is not pressing this issue and has made an endorsement of the same qua that, we dismiss this ground as not pressed. 3. The next ground raised by the assessee, by way of an additional ground is that the approval given by the Joint Commissioner of Income Tax on 29.12.2017 in the assessee's group cases i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment year and cannot be a common approval. A plain reading of the aforesaid provision evinces an uncontrived position of law that the approval under Section 153D of the Act has to be granted for "each assessment year" referred to in clause (b) of sub- section (1) of Section 153A of the Act. If an approval has been granted by the Approving Authority in a mechanical manner without application of mind, then the very purpose of obtaining approval under Section 153D of the Act and mandate of the enactment by the legislature will be defeated. For granting approval under Section 153D of the Act, the Approving Authority shall have to apply independent mind to the material on record for "each assessment year" in respect of "each assessee" separa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of income tax v Shiv Kumar Nayyar ITA 285/2024 & CM APPL 28994/2024 dated 15/05/2024 held that Notably, the order of approval dated 30.12.2020 which was produced before us by the learned counsel for the assessee clearly signifies that a single approval has been granted for AYs 2011-12 to 2017- 18 in the case of the assessee. The said order also fails to make any mention of the fact that the draft assessment orders were perused at all, much less perusal of the same with an independent application of mind. Also, we cannot lose sight of the fact that in the instant case, the concerned authority has granted approval for 43 cases in a single day which is evident from the findings of the ITAT, succinctly encapsulated in the order extracted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the Id. AO before the Id. Addl. CIT seeking approval of draft assessment order u/s 153D of the Act. The Ld. Addl. CIT has accorded approval for the said draft assessment orders on the very same day ie., on 30.12.2018 for seven assessment years in the case of the assessee and for seven assessment years in the case of Smt. Neetu Nayyar. It is also pertinent in this regard to refer to pages 68 and 69 of the paper book which contains information obtained by Smt. Neetu Nayyar from Central Public Information Officer who is none other than the Id. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the Id. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f law settled through judicial pronouncements discussed hereinabove, we are unable to find any substantiated question of law which would merit our consideration." 6. Similarly, this Tribunal in the case of M/s Aashiyana Buildwell Pvt. Ltd. vs. DCIT in ITA No. 361/Del/2019 for Assessment Year 2014-15, dated 06.09.2024, has considered this issue by following the judgment of the Hon'ble Delhi High Court in the case of Shiv Kumar Nayyar (supra)and, quashed the assessment by observing in para 6 as under: "6. Keeping in view, the facts of the matter as narrated in the judgment passed by the Hon'ble Delhi High Court, we find no mentioning of perusal of the draft assessment order by the concerned authority and no separate application of mind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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