NILESH SHAMJI BHARANI,MUMBAI vs. DCIT -CC- 4(1), MUMBAI
Facts
A search action was conducted on October 6, 2017, leading to the issuance of notices under section 153A of the Income Tax Act. The assessee filed returns, and subsequently, assessment orders were passed. The core issue revolves around the validity of the approval granted under section 153D of the Act for these assessments.
Held
The tribunal held that the approval granted by the Additional Commissioner of Income-tax was mechanical and not in line with judicial precedents, as it did not demonstrate an application of mind. The approval was given for multiple cases via a single letter without specific reference to seized material or assessment records.
Key Issues
Whether the approval granted by the competent authority under section 153D of the Income Tax Act was mechanical and lacked due application of mind, thereby vitiating the assessment orders.
Sections Cited
153D, 132, 133A, 153A, 143(3), 151, 148, 271(1)(c), 158BG, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE
आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent 2. संबंिधत आयकर आयु� / Concerned Pr. CIT 3. 4. आयकर आयु� अपील ( ) / The CIT(A)- िवभागीय �ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 5. गाड� फाई/ Guard file. 6.
आदेशानुसार/ BY ORDER, TRUE COPY
Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai