Assessment order passed is not legal as approval u/s 153D was given in mechanical manner

ACIT Vs Anuj Bansal (ITAT Delhi)

ITAT Delhi held that assessment order passed under section 153A of the Income Tax Act is not legal and liable to be quashed as approval given under section 153D of the Income Tax Act is granted in a mechanical manner and without application of mind.

Facts- The assessee mainly pressed the issue that there is no valid and requisite mandatory statutory approval under section 153D of the Income-tax Act, 1961 and hence the orders of authorities are void ab initio jurisdictionally flawed and the assessment is to be quashed.

Conclusion- In assessee’s own case, ITAT had held that the approval given u/s 153D has been granted in a mechanical manner and without application of mind and thus it is invalid and bad in law and consequently vitiated the assessment order for want of valid approval u/s 153D of the Act.

Held that we follow the aforesaid Tribunal orders and hold that the above 153D approval is not in accordance with law and same is liable to be dismissed. Accordingly, the assessment framed in this case is quashed for legal infirmities in 153D approval.

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