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Documents citing Manjusmita Dash, Bhubaneswar vs Acit, Corporate Circle-1(2), ... on 5 July, 2018

Pankaj Sharma, New Delhi vs Dcit, Ghaziabad on 8 February, 2019

13. We considering the facts and circumstances of the case and the orders of lower authorities and the judicial precedence and applying the ratio of judgment of above decision in the present case, found that the reassessment order is dated 30.03.2015 and the same was served on 06.04.2015, which is not disputed by the Revenue and which is similar facts of the decision of coordinate bench of the Tribunal in case of Geetarani Panda (supra), where service of order is barred by limitation.
Income Tax Appellate Tribunal - Delhi Cites 31 - Cited by 1 - Full Document

Shri Swapan Kumar Paul, Agartala vs Assistant Commissioner Of Income Tax, ... on 31 July, 2019

6. We now advert to the equally important aspect of correctness of JCIT's approval whose contents stand extracted in preceding paragraphs. We wish to reiterate here that the assessing authority had admittedly sent its letter seeking approval on 28.03.2016 which stood replied by way of alleged approval on the very date with certain remarks at the JCIT's behest (supra). This approval makes it clear that the Assessing Officer had not even sent the relevant records for the approving authority's appraisal of all the necessary facts. Tribunal's yet another decision in IT(SS)A No.01/CTK/2017 Geetarani Page 10 Panda vs. ACIT decided on 05.07.2018 explains the ambit and scope of the instant mandatory requirement of sec. 153D approval as under:-
Income Tax Appellate Tribunal - Gauhati Cites 65 - Cited by 0 - Full Document

Dillip Construction Pvt. Ltd., ... vs Acit, Central Circle-1, Bhubaneswar on 29 November, 2019

41. In view of aforesaid discussion, we clearly find that approving authority has not applied his mind to the relevant assessment records and draft assessment orders prior to granting approval to the Assessing officer for passing assessment orders u/s.153A/143(3) of the Act. Therefore, the P a g e 31 | 35 Dilip Constructions Pvt Ltd Shilpa Seema Constructions Pvt Ltd., contention of ld A.R. of the assessee is justified and sustainable that the approval was granted in most mechanical manner without application of mind and respectfully following the proposition rendered by Hon'ble Bombay High Court in the case of Smt. Shreelakha Damani (supra), the order of ITAT Delhi Bench in the case of M3M India Holdings (supra) and decision of ITAT Cuttack Bench in the case of Geetarani Panda (supra), we hold that no valid approval has been sanctioned or accorded by the ld JCIT before allowing the AO to pass the relevant assessment orders. From the relevant approval orders dated 23.11.2017, it is vivid that ld JCIT has not mentioned in the approval orders that he has gone through the relevant assessment records/files/folders and draft assessment orders for granting approval. These facts clearly show that the approval had been granted in a mechanical manner without application of mind and, thus, no valid approval has been granted by the ld JCIT before authorising the AO to pass assessment orders u/s.153A of the Act. Accordingly, all assessment orders are vitiated and thus same are void being bad in law. The requirement of mandate of section 153D of the Act has not been satisfied in both the cases and accordingly we hold that the all assessment orders are vitiated and thus same are void being bad in law. We, accordingly set aside the impugned orders of lower authorities and quash the assessment orders by allowing additional ground of the assessees in all appeals filed by both the assessees having identical and similar facts and circumstances.
Income Tax Appellate Tribunal - Cuttack Cites 21 - Cited by 3 - Full Document

Shri Madal Lal, Jalandhar vs Deputy Commissioner Of Income Tax, ... on 16 August, 2021

24. In our considered view, the provisions contained in Section 153D as enacted by the Parliament cannot be treated as an empty formality. The provision has certain purpose. It is apparent that the purpose behind the enactment of the above provision in the Statute by the Parliament are two folds. Firstly, the approval of the Senior Authority will ensure that the assessee is not prejudiced by the undue or irrelevant addition or assessment. Secondly, the approval by Senior Authority will also ensure that proper enquiry or investigation are carried out by the Assessing Authority. Thus, the above provision provides for mental application of a Senior Officer of the Department, which in turn, provides safeguard to both i.e. Revenue as well as the assessee. Therefore, this important provision laid down by the legislature cannot be treated as a mere empty formality.
Income Tax Appellate Tribunal - Amritsar Cites 30 - Cited by 0 - Full Document

Shri Navin Jain, Kanpur vs Deputy Commissioner Of Income Tax, ... on 3 August, 2021

"24. In our considered view, the provisions contained in Section 153D as enacted by the Parliament cannot be treated as an empty formality. The provision has certain purpose. It is apparent that the purpose behind the enactment of the above provision in the Statute by the Parliament are two folds. Firstly, the approval of the Senior Authority will ensure that the assessee is not prejudiced by the undue or irrelevant addition or assessment. Secondly, the approval by Senior Authority will also ensure that proper enquiry or investigation are carried out by the Assessing Authority. Thus, the above provision provides for mental application of a Senior Officer of the Department, which in turn, provides safeguard to both i.e. Revenue as well as the assessee. Therefore, this important provision laid down by the legislature cannot be treated as a mere empty formality.
Income Tax Appellate Tribunal - Lucknow Cites 32 - Cited by 10 - Full Document

Shri Subodh Agarwal, Kanpur vs Deputy Commissioner Of Income Tax, ... on 7 October, 2021

"24. In our considered view, the provisions contained in Section 153D as enacted by the Parliament cannot be treated as an empty formality. The provision has certain purpose. It is apparent that the purpose behind the enactment of the above provision in the Statute by the Parliament are two folds. Firstly, the approval of the Senior Authority will ensure that the assessee is not prejudiced by the undue or irrelevant addition or assessment. Secondly, the approval by Senior Authority will also ensure that proper enquiry or investigation are carried out by the Assessing Authority. Thus, the above provision provides for mental application of a Senior Officer of the Department, which in turn, provides I.T.(SS)A. No.674/Lkw/2018 22 Assessment Year:2015-16 safeguard to both i.e. Revenue as well as the assessee. Therefore, this important provision laid down by the legislature cannot be treated as a mere empty formality.
Income Tax Appellate Tribunal - Lucknow Cites 31 - Cited by 0 - Full Document

Smt. Sapna Gupta, Kanpur vs Deputy Commissioner Of Income Tax, ... on 7 October, 2021

"24. In our considered view, the provisions contained in Section 153D as enacted by the Parliament cannot be treated as an empty formality. The provision has certain purpose. It is apparent that the purpose behind the enactment of the above provision in the Statute by the Parliament are two folds. Firstly, the approval of the Senior Authority will ensure that the assessee is not prejudiced by the undue or irrelevant addition or assessment. Secondly, the approval by Senior Authority will also ensure that proper enquiry or investigation are carried out by the Assessing Authority. Thus, the above provision provides for mental application of a Senior Officer of the Department, which in turn, provides I.T.(SS)A. No.424/Lkw/2019 23 Assessment Year:2014-15 safeguard to both i.e. Revenue as well as the assessee. Therefore, this important provision laid down by the legislature cannot be treated as a mere empty formality.
Income Tax Appellate Tribunal - Lucknow Cites 31 - Cited by 0 - Full Document

Shri Siddarth Gupta, Kanpur vs Deputy Commissioner Of Income Tax, ... on 7 October, 2021

"24. In our considered view, the provisions contained in Section 153D as enacted by the Parliament cannot be treated as an empty formality. The provision has certain purpose. It is apparent that the purpose behind the enactment of the above provision in the Statute by the Parliament are two folds. Firstly, the approval of the Senior Authority will ensure that the assessee is not prejudiced by the undue or irrelevant addition or assessment. Secondly, the approval by Senior Authority will also ensure that proper enquiry or investigation are carried out by the Assessing Authority. Thus, the above provision provides for mental application of a Senior Officer of the Department, which in turn, provides I.T.(SS)A. Nos.418, 420 & 421/Lkw/2019 25 Asstt Years:2013-14, 2015-16 & 2016-17 safeguard to both i.e. Revenue as well as the assessee. Therefore, this important provision laid down by the legislature cannot be treated as a mere empty formality.
Income Tax Appellate Tribunal - Lucknow Cites 31 - Cited by 3 - Full Document
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