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TMI Blog2024 (4) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... The order of the AO of approval would reflect that Joint Commissioner was satisfied on the basis of the documents on record that such approval was justified. In a given case, it can not be presumed on the mere say of the assessee that no application of mind was there while granting the approval. It is the subjective satisfaction and the language of the (Annexure - 4) would show that on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as already been reserved in favour of the assessee, to raise grounds, we do not find that any prejudice has been caused and in fact the ITAT has principally accepted the contention of the appellant and in furtherance to advance the rules of natural justice, opportunity is given to appellant assessee. No substantial question of law arises for consideration. - Hon ble Shri Justice Goutam Bhaduri J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approval of the Joint Commissioner. He submitted that in the instant case, the order has been passed by the Assessing Officer though the approval is said to have been obtained. But the said approval letter dated 20.12.2018 (Annexure - 4) would show that there is no application of mind as mechanical approval has been granted by the Joint Commissioner. 4. He would submit that since the right is bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner by the Assessing Officer. The approval of Joint Commissioner has been taken, therefore mandate of Section 153(D) has been complied. 5. The order of the Assessing officer of approval (Annexure - 4) would reflect that Joint Commissioner was satisfied on the basis of the documents on record that such approval was justified. In a given case, it can not be presumed on the mere say of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessing Officer for fresh adjudication of the issue. Further the liberty was given to the assessee to raise all such issues before the Revenue Authorities and furnish necessary information/evidences in support of his contention. When such right has already been reserved in favour of the assessee, to raise grounds, we do not find that any prejudice has been caused and in fact the ITAT has prin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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