9911796707
TMI Blog2023 (7) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... Rawat, Advs. Respondent Through: Mr Kapil Goel with Mr Sandeep Goel, Advs. RAJIV SHAKDHER, J.: (ORAL) CM No.34969/2023 [Application filed on behalf of the appellant/revenue seeking condonation of delay of 180 days in re-filing the appeal] 1. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Act, 1961, [in short, 'the Act']. 8. To be noted, an assessment order was framed qua the respondent/asseessee under Section 153A, read with Section 143(3) of the Act. 8.1 This order was carried in appeal by the respondent/asseessee, right up till the Tribunal. 9. Insofar as the Assessing Officer (AO) was concerned, he made certain additions against the returned income. 9.1 The respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of mind, inasmuch as the ACIT, who granted approval, failed to notice the said error. 12.1 More particularly, the Tribunal notes that all that was looked at by the ACIT, was the draft assessment order. 13. In another words, it was emphasised that the approval was granted without examining the assessment record or the search material. The relevant observations made in this behalf by the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay Duggal (supra). In that case, at least the assessment folders were sent whereas in the instant case, as appears from the letter of the Assessing Officer seeking approval, he has sent only the draft assessment order without any assessment records what to say about the search material. As mentioned earlier, there are infirmities in the figures of original return of income as well as total assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration. 15. Having regard to the findings returned by the Tribunal, which are findings of fact, in our view, no substantial question of law arises for our consideration. The Tribunal was right that there was absence of application of mind by the ACIT in granting approval under Section 153D. It is not an exercise dealing with a immaterial matter which could be corrected by taking recourse to Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
