fact that the order of assessments were
approved u/s.153D by the ACIT before competition of the
assessment and, therefore, the assessment order ... fact that the order of assessment were
approved u/s 153D by the Ld. Addl. Commissioner of Income Tax
before completion of the assessment
mandatory prior approval/permission was obtained by the
Assessing Officer under Section 153D?
(ii) Whether in the absence of prior approval/permission the
assessment order ... declared income. This order
was passed after seeking approval under Section 153D of the Act from
Additional CIT Central Range, Ludhiana. Approval was given vide
passed after getting approval of Addl. CIT u/s.153D of the Act. It was
submitted that the assessment order ... held that the assessment order approved by the Addl. CIT u/s.153D, cannot be
subjected to revision u/s.263 of the Act. Therefore
providing opportunity to cross examine.
12. That the approval granted u/s 153D of the Act is not as per law.
13. The appellant denies ... rely on the same.
On the issue of approval granted u/s 153D , it is the contention of the assessee
that the approval has been
That order passed u/s 263 is bad because approval u/s 153D given to
orders passed by AO has not been lawfully countered ... Joint Commissioner of Income Tax,
Central Range-2, Pune issued under section 153D of the Income Tax Act, 1961
vide his letter
Joint Commissioner of Income Tax,
Central Range-2, Pune issued under section 153D of the Income Tax Act, 1961
vide his letter ... after obtaining approval of Additional CIT under section 153D of the Act,
can the Commissioner invoke his revisionary powers under section
without obtaining the necessary, proper and
judicious approval as contemplated under section 153D of the Act which fact is also
evident from the assessment order ... been passed without
obtaining necessary approval as provided under section 153D of the Act. In
view of the same, the Ld. D.R. was directed
obtaining an approval of the concerned authority as
flowing from Section 153D of the Act, before passing the order of
assessment, was not complied with ... remarks :-
"To,
The DCIT(OSD)-1
Mumbai
Subject : Approval u/s 153D of draft order u/s 143(3) r.w.s.
153A
requirements of the provisions as stipulated U/S 153D have not been
complied properly thus making the assessment under section 153A ... requirements of the provisions as stipulated U/S 153D have not been
complied properly thus making the assessment under section 153A
holding that
Addl./Joint Commissioner while granting
an approval u/s.153D of the Act, to an
order to be passed u/s.153A ... contention of the Assessee on the ground that the
provisions of Section 153D of the Act, in its term, does
not require any such opportunity
