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TMI Blog2024 (2) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... n it has been stated Draft assessment order received late on 30.12.2016 beyond the time and thus having very little time for proper examination of the facts of the case records etc . This approval clearly shows the haste and the mechanical manner there being no application of mind on the part of the approving authority. On identical set of facts on the very same approval exhibited elsewhere this Tribunal in one of the group cases of M.G. Metalloy Private Limited [ 2023 (10) TMI 686 - ITAT DELHI] held the assessment order illegal in pursuance of hollow and cosmetic approved u/s. 153D. Assessee appeal allowed. - SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER For the Appellant : Sh. P.N. Bara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts and also trading of fabric and others including online platform. 7. During the course of search at the business premises of M/s. Apple Industries Limited, M/s. Nirman Private Limited, M/s. M.G. Mettaloy Private Limited and M/s. Promart Retail India Pvt. Ltd. certain information belonging to the assessee were retrieved from the HD s / Pendrives/ DVD s particularly from the hard disc of the computer of Amit Chaudhary an employee of the concerns. 8. The entire quarrel revolves around the approval granted by the JCIT, Central Range, Meerut u/s. 153D of the Act which is as under:- 9. It can be seen from the above 18 cases were approved u/s. 153D of the Act and what is glaring is the stamp put wherein it has been stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ination of facts of the case or for related enquiries says it all and has brought quietus to any different possibility or interpretation. The approving authority himself has thus discredited its own approval. (iv) Object failure in drawing satisfaction on objective material while giving a combined approval for 5 assessments and also without evaluating the nuances of each assessment year involved. The combined approval of several assessee combinedly for multiple assessment years runs contrary to the Judgment of the Hon'ble Allahabad High Court in the case of PCIT vs. Sapna Gupta judgment dated 12 12-2022 Income Tax appeal no. 88 of 2022. The Hon'ble High Court inter alia observed that the compliance of S. 153D qua each assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y without application of mind, is rendered unenforceable in law and hence quashed. 12. Similar view was taken in another group case Ruchi Garg in ITA No.1436 to 1438/Del/2022 and 1440/Del/2022 and Cross Objection No.41 to 43 and 45/Del/2023 wherein the coordinate Bench followed the decision of this Tribunal in the case of M.G. Metalloys in ITA No.3693/Del/2018. 13. Since in the group cases which are part of the same approval mentioned here in above the coordinate Bench has categorically held that the approval accorded is without application of mind and further held it to be un-enforceable in law and quashed. Respectfully following the decision of the coordinate Bench (supra) we hold accordingly. The cross objections No. 55 and 56 / ..... X X X X Extracts X X X X X X X X Extracts X X X X
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