Technodot Engineers Pvt. ... vs The Dcit, Circle-2(2), Ahmedabad on 26 November, 2024
The approval was thus granted without considering the vital case
records, indicating a mechanical approach while granting the approval.
Reliance was placed by the Counsel for the assessee on legal precedents in
which it has been held that the approval under Section 153D is not merely a
formality, but requires the prescribed authority to apply their mind to the facts
and circumstances of the case. If the approval is granted in a mechanical
manner without reviewing relevant materials, the subsequent assessment orders
must be quashed. Several court decisions were relied upon, including the cases
of PCIT vs. Anuj Bansal (ITA 368/2023), Anuj Bansal vs. ACIT (ITA
No.1016/Del/2021), ACIT vs. Serajuddin & Co. (2023), PCIT vs. Siddarth
IT(SS)A Nos.147 & 148/Ahd/2019 & 21 to
23/Ahd/2020 & 15/Ahd/2022 & 93/Ahd/2020
Sanjay Gupta vs. DCIT & others
Asst.Years -2005-06 to 2008-09 & 2010-11 & 2011-12