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TMI Blog2024 (9) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... mprising Apple Group of cases. The Group popularly known as Apple Group of Companies (AGC) is a diversified Group with multiple business interests and it was established in 2000. The Group is presently engaged in various businesses and deals in various different fields like metal, coal, construction, commodity, trading etc. at Noida, Bellary (Karnataka), Anantpur (Andhra Pradesh), Hyderabad, Mumbai etc. 4. In order to assess the income of the assessee consequent to search, a notice under section 153A of the Act was issued and served on the assessee. In response, assessee has e-filed the return of income on 30.03.2013 declaring total income of Rs. 1,23,650/-. Subsequently, notices under section 143 (2) & 142 (1) were issued and served on the assessee along with questionnaire. In response, ld. AR of the assessee attended and submitted the relevant information as called for. 5. The assessment under section 153A of the Act was completed by making addition under section 68 of the Act. 6. Aggrieved with the above order, assessee preferred appeal before the ld. CIT (A) and before ld. CIT (A), assessee has raised several jurisdictional issues on the issue of scope of jurisdiction of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 to 2015-16 3 Sh. Yogender Kumar Garg ABIPG9791 P 2009-10 to 2015-16 4 Smt. Madhu Garg ABIPG9792Q 2009-10 to 2015-16 5 Sh. Pulkit Garg AJEPG5760A 2009-10 to 2015-16 6 Smt. Ruchi Garg AAIPG1671M 2009-10 to 2015-16 7 Sh. Pawan Kumar Garg AAHPG8132G 2009-10 to 2015-16 8 M/s Apple Industries Ltd. AAGCA9960N 2009-10 to 2015-16 9 M/s Nirman Stelco Pvt. Ltd. AACCN4842Q 2009-10 to 2015-16 10 M/s M.G. Mettalloy Pvt. Ltd. AAGCM5789D 2011-12 to 2015-16 11 M/s Promart Retail India Pvt. Ltd. AAFCP8743B 2009-10 to 2015-16 12 M/s Apple Sponge & Power Limit AAFCA1965L 2009-10 to 2015-16 13 M/s Apple Metal Industries Ltd. AAACD7670E 2009-10 to 2015-16 14 M/s Apple Buildtech Ltd. AAFCA8106K 2009-10 to 2015-16 15 M/s Apple Insurance Brokers Pvt. Ltd. AAECA5320N 2009-10 to 2015-16 16 M/s Zync Global Pvt. Ltd. AAACZ5235H 2012-13 to 2015-16 17 M/s Apple Iron Enterprises Pvt. Ltd. AAHCA8642G 2010-11 to 2013-14 18 M/s. Mastermind Trade-in- Private Ltd AAECM9435E 2009-10 to 2015-16 Draft assessment order received Late i.e. on 31/12/2016 Yours sincerely Beyond the time as per internal Action Plan. --sd-- And thus having a very li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l report pertaining to A Yd. The fact of initiation of penalty proceedings, wherever, applicable, must also be incorporated in the last para of the order. The initiation of correct penalty provisions of LT. Act u/s27 I (1)(c)/27l AAB per facts of the case must be ensured. 4. This office reference no of approving the draft orders shall invariably be quoted in the assessment orders to be passed. A copy of final assessment orders passed in these cases should be sent to this office for record immediately on passing the assessment orders. 5. It must also be ensured that if any document in this case pertains to any third party assessed with a different AO, the necessary information for taking necessary action must be sent to concerned AO immediately. Encl. : As above -------sd-------- Joint Commissioner of Income Tax Central Range, Meerut 1.4. From the above, it is apparent that the JCIT received the draft assessment order from the AO on 31112/2016 and he granted the approval on the same day. In the letter of the AO for seeking approval from JCIT, the JCIT has himself made the following remarks:- Draft assessment order received late i.e on 3111212016 Beyond the time as per i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Rajesh Ladhani v. Dy. CIT - Central Circle, Agra - 2019 (11) TMI 920 - ITAT Agra Uttarakhand Uthan Samiti v. ITa, Ward -45(5), New Delhi 2020 (4) TMI878 - ITAT Delhi Rishabh Buildwell P. Ltd., R.G.V. Fininvest P. Ltd., Shristhi Computers P. Ltd. And Aggarwal Capfin Financial Services Pvt. Ltd. Versus Dcit, Central Circle, Ghaziabad 2019 (7) TMI 365 - ITA T Delhi Dilip Constructions Pvt Ltd. Versus Acit, Circle-l, Bhubaneswar. And (Vice- Versa) And Shilpa Seema Constructions Pvt Ltd. Versus Acit, Circle-I, Bhubaneswar. And (Vice-Versa) 2019 (12) TM I 311 - IT AT Cuttack Shri Tarachand Khatri, Ramnath Building, Opp. Bhawartal, Jabalpur. Versus The Acit, Central Circle, Jabalpur. 2020 (1) TMI 1027 - IT A T Jabalpur Arch Pharmalabs Ltd. Versus ACIT Cc-32, Mumbai And (Vice-Versa) And M/S Arch Impex P. Ltd. Versus ACIT CC- 32, Mumbai 2021 (4) TMI533 -ITAT Mumbai Sanjay Duggal, Kritika Talwar, Arun Duggal, Ratna Talwar, CA Kapil Goel, Adv, Neha Duggal, Nany Duggal, Poonam Duggal, Neeru Duggal, Rajnish Talwar, Ratnashri Buildtech Pvt. Ltd, Duggal Estate Pvt. Ltd, Duggal & Sons Buildwell P. Ltd., Versus ACIT, Central Circle-4, New Delhi 2021 (1) TMI 909 - ITAT Delhi MG Met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) approval granted hurriedly in a spur involving voluminous assessments spanning over 5 assessment years admittedly a symbolic exercise to meet the requirement of law. The JCIT himself has made such fact abundantly clear without any demur. (iii) The red flag raised by JCIT and unambiguous assertions of the JCIT himself that the approval granted is in the nature of "technical approval" and he is having very little time at his disposal for proper examination 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) abject 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 assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s subjected to judicial scrutiny, it should stand for itself and should be self-defending. There are long line of judicial precedents which provides guidance in applying the law in this regard. At the cost of repetition, it may be reiterated that in the instant case, the approving authority has granted a mere 'technical approval' by his own express admission in departure to a substantive approval expected in law. The JCIT rather himself fairly recorded his objections to the fag end supply of draft assessment orders by the AO in bulk for several assessees involving multiple assessment years and effectively claimed that he had no opportunity to peruse the relevant underlying material for effective discharge of duty of supervisory nature owing to last minute supply of draft assessment orders. As discernible from the conjoint approval memo, the sanctioning authority (JCIT) has, in fact, under the force of circumstances, relegated his statutory duty to the subordinate AO, whose action the JCIT, was supposed to supervise as per the scheme of the Act. Manifestly, the JCIT, without any consideration of factual and legal position in proposed additions/disallowances and without conte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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