JCIT cannot give Approval U/s. 153D in a mechanical way

Indra Bansal & Ors. Vs ACIT (ITAT Jodhpur)

It is apparent from the documents on record that the approval was given by the Joint Commissioner in hasty manner without even going through the records as the records were in Jodhpur while the Joint Commissioner was camping at Udaipur. The entire exercise of seeking and granting of approval in all the 22 cases was completed in one single day itself i.e., 31-3-2013.

Thus, it is apparent that the Joint Commissioner did not have adequate time to

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