meaning of approval is not simple approval or approval of the order in
the mechanical manner. While granting approval u/s.153D ... This is the minimum required
exercise by the approving authority before granting approval u/s.153D of
the Act. The approving authority has undertaken
assessment order passed u/s 153A r.w.s.
143(3), because the AO has taken necessary approval u/s 153D which is clearly
evident ... Therefore, it
cannot be said that no approval had been taken. Further, the approval u/s
153D is an administrative procedure which requires
Raipur alongwith the draft order u/s 153A of the Act for grant of approval u/s
153D of the Act. Under this circumstance ... that Para 2 of the above approval letter merely says that
"Approval is hereby accorded u/s. 153D of the Income
statutory approval as is
required under the Act. The approval is not a final approval as required u/s 153D ... order passed u/s 153A r.w.s 143(3) of the act stands vitiated for want of
approval u/s 153D of the Income
that Para 2 of the above approval letter merely says that
"Approval is hereby accorded u/s. 153D of the Income ... submitted that provisions of section 153D imply that the meaning of approval
is not simple approval or approval of the order in a mechanicalmanner.From
placed before the
approving authority i.e. Joint / Addl. Commissioner (designated authority
giving approval to search assessments u/s. 153D of the Act). The approving ... that Para 2 of the above approval
letter merely says that "Approval is hereby accorded u/s. 153D of the
Income
placed before the
approving authority i.e. Joint / Addl. Commissioner (designated authority
giving approval to search assessments u/s. 153D of the Act). The approving ... that Para 2 of the above approval
letter merely says that "Approval is hereby accorded u/s. 153D of the
Income
placed before the
approving authority i.e. Joint / Addl. Commissioner (designated authority
giving approval to search assessments u/s. 153D of the Act). The approving ... that Para 2 of the above approval
letter merely says that "Approval is hereby accorded u/s. 153D of the
Income
placed before the
approving authority i.e. Joint / Addl. Commissioner (designated authority
giving approval to search assessments u/s. 153D of the Act). The approving ... that Para 2 of the above approval
letter merely says that "Approval is hereby accorded u/s. 153D of the
Income
placed before the
approving authority i.e. Joint / Addl. Commissioner (designated authority
giving approval to search assessments u/s. 153D of the Act). The approving ... that Para 2 of the above approval
letter merely says that "Approval is hereby accorded u/s. 153D of the
Income
