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TMI Blog2025 (5) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... as prescribed under Section 153D of the Act. (ii) That the said approval has been granted in a mechanical manner and as such the assessment order so passed is illegal and void-ab-initio. 3. 3. (i) On the facts and circumstances of the case and in law, the order passed u/s 143(3) is barred by limitation as the same has been made beyond the period of limitation as prescribed in Section 153B of the Act. (ii) That the notice of demand as well as the assessment order passed was issued and served upon the assessee after the limitation period as prescribed in Section 153B of the Act. 4. (i) On the facts and circumstances of the case, the Ld. CIT(A) has erred in confirming the addition of Rs. 4,15,898/- on account of unexplained jewellery as found during the course of search. (ii) That the Ld. CIT(A) has grossly erred in confirming the aforesaid additions despite the assessee having furnished satisfactory explanation in support of the jewellery. (iii) That the aforesaid addition is illegal and invalid as the same has been made without issuing show cause notice. 5. (i) On the facts and circumstances of the case and in law the AO has grossly erred in issuing defective notice of demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Income tax is mechanical and without application of mind. In this regard, ld AR for the assessee has filed the copy of letter dated 28-09-2021 of the AO sent to Add. Commissioner Of Income Tax for approval: copy of approval u/s 153D of the Act dated 29-09-2021. He has relied the following judgments: i. The Pr. Commissioner of Income Tax and Another versus Subodh Agarwal ii. Pr. Commissioner of Income Tax and Another Versus Sapna Gupta iii. Pr. Commissioner of Income Tax and another Vs. Siddarth Gupta iv. Principal Commissioner of Income Tax Vs. Anuj Bansal v. ACIT, Central Circle -14, New Delhi Vs. Anuj Bansal and Anuj Bansal ACIT, Central Circle 14, New Delhi vi. ACIT Vs. M/s. Serajuddin and Co. Kolkata vii. Apple Commodities Limited Vs. DCIT, Central Circle- II, Noida viii. Kapil Garg C/o Kapil Gole Vs. ACIT Central Circle Ghaziabad ix. Inder Chand Bajaj AE-17 Vs. DCIT Central Circle - 32, Delhi x. DCIT, Central Circle 8 New Delhi Vs. Amloak Singh Bhatia and Amolak Singh Bhatia Vs. DCIT, Central Circle 8 New Delhi xi. Pr. Commissioner of Income Tax -15, Vs. Shiv Kumar Nayyar 6. This legal issue was raised before the Ld. CIT(A) who decided the issue o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT, central Circle II Noida the Co-ordinate bench held as under: 7. Upon careful consideration, we find considerable cogency in the contention of the Ld. AR for the assessee that as per section 153A of the Act, for making assessment notice is required to be issued for each year separately for which the assessment are to be made. The notice u/s. 142(1) is also issued separately for each of the years. The assessment order is also passed separately for each of the year. As per mandate of section 153D, the approval of JCIT is also required separately for each of the assessment year. However, in the present case, the JCIT has given combined approval for 7 years which is not in conformity with law as settled by various Courts. It is further noted that the AO has sent the letter for approval of JCIT on 10.01.2018 and JCIT has granted approval on 11.1.2018, which is not practically feasible, as he has to properly examine the facts of the case, the seized material and the issue involved. It is germane to mention here that the approval has been granted by the JCIT on the basis of undertaking /certificate from the AO that the contents of the appraisal report, seized material etc. have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S SPLENDOR LANDBASE LTD. AND (VICE-VERSA) AND ACIT, CIRCLE-3, NEW DELHI. VERSUS HRIDEY VIKRAM BHATIA AND (VICE-VERSA) ITAS No. 2462 & 2463/Del/2016, CO Nos. 101 & 102/Del/2024 (ITAS No. 2462 & 2463/Del/2016) And ITAs No. 3173 & 3174/Del/2016, CO Nos. 02 & 03/Del/2025 (ITAS No. 3173 & 3174/Del/2016) Dated:-7-3-2025 Legality of approval granted u/s 153D-allegation of perusing the records for each assessment year separately - HELD THAT:- We find that only draft assessment orders were sent to JCIT without any assessment or search record. The approvals establishes that approving authority has granted the approvals, without reasons or depicting having applied an active mind to the issue involved and the material relied by the AO, but by merely mentioning "Following draft assessment orders are being approved", the impugned approval is granted. Now more particularly in the present set of facts where substantive additions were made in the hands of respondent and protective assessment were made in the hands of its Director respondent, had the competent authority been even aware of the fact of the protective and substantive assessments being made, then it was more likely to have been gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oval under section 153D of the I.T. Act in the case of Shri Rajnish Talwar and family wherein the approval in the case of Shri Rajnish Talwar for A.Ys. 2010-2011 to 2016-2017 is sought for. The A.O, send the dran assessment order along with assessment records of the above named assessee. In paragraph-4 of the letter, A.O. stated as under:- "It is certified that all issues raised in the appraisal reports have been duly examined with reference to the seized impounded material 15. Thus, the JCIT acted on certificate given by the A.O, without satisfying himself to the record/seized material etc.. The A.O. sent only assessment records to the SCIll for his approval. The identical is fast in the case of all the request for approval made by the A.O, but factual position noted above established that even assessment records have not been seen by the JCIT. The A.O. sent draft assessment orders for 07 assessment years on 29.12.2017 which were got approved on 30.12.2017 merely on the basis of draft assessment order. The JCIT in the approval Order Dated 30.12.2017 also mentioned that A.O. to ensure all the assessment proceedings are conducted as per procedure and Law. It would show that even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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