9911796707
TMI Blog2024 (11) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... kes it evident that such approval is generic, listless and accorded in a blanket manner without reference to any issue in respect of any of the Assessment years involved in the case of any of the assessee covered in the consolidated approval. Apparently, the approval has been granted on a dotted line without any availability of reasonable time which firms up the belief towards non-application of mind. Besides, the Addl. CIT has failed to note that the AO has not even cared to determine the assessed income. The whole sequence of action towards approval u/s 153D appears to be illusory to merely meet the requirement of law as empty formality. Identical dispute emanating from the same approval memo in question came up for adjudication in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the superior authority under Section 153D of the Act is non-est approval being a mechanical and perfunctory approval. 3. When the matter was called for hearing, the ld. Counsel adverted to approval dated 29.12.2019 granted by the Addl. CIT, Central Range-4, New Delhi under Section 153D of the Act to the draft Assessment Orders placed before him by the AO. The ld. Counsel pointed out that a combined consolidated approval has been given to as many as 58 cases including the Assessment Orders giving rise captioned appeals. Conceivably, the consolidated approval has been given without taking note of the distinguishing feature of different assessments of different assessee. A combined approval dated 29.12.2019 has been cursorily granted based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is wholly unsustainable in law and consequently the Assessment Order based on such non-est approval requires to be quashed at the threshold. 4. The ld. CIT-DR for the Revenue, on the other hand, defended the approval granted under Section 153D of the Act and submitted that as long as the statutory approval has been granted, a presumption would arise in favour of the grantor of the approval that due process of law has been followed and with proper application of mind. 5. We have carefully considered the rival submissions and perused the material placed on record and case laws cited. The legal objection of the transgression of requirements of approval under Section 153D of the Act, inter alia, is in controversy. 5.1 Pursuant to search carrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssarily required to objectively evaluate the contents of such proposed Assessment Order with utmost care and circumspection on various issues so as to derive his/her informed satisfaction that the proposed action of the AO is in conformity with the subsisting law. The requirement of law is to grant approval not merely as an empty formality for a symbolic act but a mandatory requirement coupled with duty. The AO is obligated to pass the Assessment Order exactly, as per approval/directions of the designated authority. Inevitably, this such approval is contingent upon appreciating of material gathered at the time of search as well as obtained in the course of assessment proceedings. 6. In the backdrop of facts emerging as noted in the precedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ket manner without reference to any issue in respect of any of the Assessment years involved in the case of any of the assessee covered in the consolidated approval. Apparently, the approval has been granted on a dotted line without any availability of reasonable time which firms up the belief towards non-application of mind. Besides, the Addl. CIT has failed to note that the AO has not even cared to determine the assessed income. 9. The whole sequence of action towards approval under s. 153D appears to be illusory to merely meet the requirement of law as empty formality. 10. Identical dispute emanating from the same approval memo in question came up for adjudication in the case of Mysore Bhaskara Pankaja (supra) wherein the Coordinate Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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