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2023 (2) TMI 1145 - ITAT DELHIAssessment u/s 153A - mandation of valid approval obtained in accordance with law u/s 153D - undisclosed income as alleged to emanate from sale of land and immovable properties as such, and as is apparent from electronic data and other seized documents dedicated and focused efforts were made in this area - HELD THAT:- In the present batch of appeals the Additional CIT has given approval in batches of 69, 62, 37, 54 and 24 assessment orders. As observed by the Hon'ble Allahabad High Court in Siddharth Gupta [2022 (12) TMI 1021 - ALLAHABAD HIGH COURT] it is humanly impossible to go through the records of more than 50 cases in one day to apply independent mind to appraise the material before the Assessing Officer. Therefore, we have no hesitation to hold that the approval was mechanical. As investment of the share applicants/subscribers have been accepted in their respective assessment orders by same AO who has sent proposal to the Additional CIT for making addition in the hands of the assessee. This clearly shows that the Additional CIT did not even care to ask the officer when he has accepted the investment in the hands of the subscribers, then why he is proposing addition in the hands of the assessees. Since, as mentioned elsewhere, approval was completely devoid of any application of mind, these facts got completely ignored by the approving authority. We have no hesitation to hold that the approval granted by the Addl. CIT is mechanical and without application of mind and the assessment order so framed pursuant to such approval u/s 143(3) r.w.s 153A of the Act is bad in law and deserves to be annulled.
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