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TMI Blog2023 (3) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer and said approval has been held by the Tribunal in the case of Subhash Dabas [ 2022 (3) TMI 643 - ITAT DELHI] and [ 2021 (11) TMI 1140 - ITAT DELHI] , as has been given without application of mind and thus the same is invalid bad in law and liable to be quashed and Tribunal has quashed the same. Thus, this issue is squarely stand covered in favour of the assessee by the decision of the ITAT above. The ITAT after examining the approval which included inter alia the name of the assessee as well has concluded that the same has been given without application of mind, thus, the same is invalid bad in law and liable to be quashed. It is not the case that the above decision has been set-aside by the Hon ble jurisdictional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been framed on the material seized pursuant to an action taken u/s 132 of the Act but the reassessment has been made not based on search material found in the action taken by the department which is illegal in law in view of the decision of Hon'ble ITAT in the matter of All Cargo Global Logistics Ltd. Vs. DCIT ITA no.5018 to 5022. And ACIT V. PACL India Ltd ITA No. 2637 of 2010. 3. The assessee has taken additional ground, the same reads as under:- The assessment order passed on 28.03.2013 by the Ld. Assessing Officer is illegal and void due to inappropriate approval u/s 153D granted by the then Addl. CIT as held in case of ITA No.2399/Del/2016 in case of Sh. Subhash Dabas-a group case. Hence, the appellate order based on abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the name of the assessee as well, the ITAT has concluded as under:- 16. Per contra, as we have noted above, it clearly discernable that the approval u/s. 153D of the Act was sought by the DCIT/Assessing Officer on 28.03.2013 from ACIT which was granted on the same date i.e.28.03.2013 by the ACIT to the Assessing Officer and said approval has been held by the Tribunal in the case of Subhash Dabas order dated 08.09.2021 (supra) and subsequent order dated 09.09.2021 (supra) for A.Y. 2009-10 and 2010-11 2011-12 (supra), as has been given without application of mind and thus the same is invalid bad in law and liable to be quashed and Tribunal has quashed the same. Therefore, the application of assesses under Rule 27 of the ITAT Rules is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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