9911796707
TMI Blog2025 (3) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... 6- 17); CIT(A), Delhi-29/10614/2016-17 (for 2017-18); CIT(A), Delhi- 29/10487/2017-18 (for 2018-19); CIT(A), Delhi-29/10576/2018-19 (for 2019- 20); & CIT(A), Delhi-29/10521/2019-20 (for 2020-21); arising out of the appeals before it against the orders dated 28.09.2021 passed u/s 144 r.w.s. 153A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') by the DCIT, Central Circle-27, New Delhi (hereinafter referred to as the Ld. AO). 2. Heard and perused the records. Search and seizure operations were conducted at the premise of Shri. Kehar Singh on 04-03-2020. Notice u/s 153A of the Act was issued on 08.06.2021. Thereafter, notices u/s 142(1) of the Act were issued on 07-07-2021 & 09-08-2021. However, assessee claims that all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anted u/s 153D of the Act alleging the same was done in a mechanical manner. The ld. AR has relied a catena of decisions of the Hon'ble Delhi High Court and the coordinate benches of Delhi to contend that there are various discrepancies in the assessment order which only establish that the assessment order was passed without application of mind. 5. The ld. DR has, however, defended the same and submitted that the approval was duly granted on the basis of all the relevant materials like assessment record, appraisal report, incriminating evidences and approval was further granted for each assessment year separately. 6. As we appreciate the aforesaid contentions and the material before us, we find that the assessee had placed on record copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded u/s 153D of the Income Tax Act, 1961 to the draft assessment order as amended in the following case, on the basis of the detailed discussion with you time to time, information available on record, facts mentioned in the Appraisal Report and relevant seized documents perused by you & brought to the notice of undersigned." 7. However, the aforesaid seems to be some sort of mechanical exercise only because in the corresponding letter from the ld. AO dated 27.09.2021 (supra) only draft orders were submitted for examination. There is no reference that appraisal report or seized documents were also forwarded. In fact, it is pertinent to observe that vide letter dated 27.09.2021 (supra), the AO had made a request that "online approval u/s 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces used in assessments, we find that in fact, no data was seized in electronic format from hard drive/CDs/pen drives/mobile data so as to necessitate making these observations by the ld. competent authority. The aforesaid observations and directions only indicate that in a perfunctory manner without application of mind post completion of assessment, on the draft orders the approval has been granted. 10. It is now settled proposition of law that the approval so granted without taking into consideration the assessment record, incriminating evidences and the approval not exhibiting the reasons for granting the approval independently on the draft assessment order cannot be sustained. Reliance in this regard is placed on the decision of the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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