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TMI Blog2022 (12) TMI 1553X X X X Extracts X X X X X X X X Extracts X X X X ..... ns recorded by the AO for initiating the proceedings under section 147 of the Act which is contrary to the provisions of law. Hence, we hold that the notice u/s148 of the Act was issued without having valid approval and jurisdiction. Therefore the assessment framed u/s 147 r.w.s. 143(3) of the Act in the present facts is not sustainable. Decided in favour of assessee. - SHRI WASEEM AHMED, ACCOUNTANT MEMBER For the Assessee : Shri Mahesh Chhajed, A.R For the Revenue : Shri Atul Pandey, Sr. D.R. ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax (Appeals)-12, Ahmedabad dated 30/09/2019 arising in the matter of assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the provisions of section 151 of the Act dated 28 September 2017. As per the learned AR the approval was obtained from the learned JCIT by the AO without recording the reason to believe for initiating the proceedings under section 147 of the Act. As such, the learned JCIT has accorded the approval in mechanical matter without verifying the reasons recorded for the escapement of income. Thus it was prayed by the learned AR that the assessment is invalid in the eyes of law and therefore the same should be quashed. 5. On the other hand, the learned DR could not controvert the argument of the learned AR for the assessee but submitted that there is a possibility of typographical error in writing the date by the learned JCIT while granting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary to the provisions of law. Hence, we hold that the notice under section 148 of the Act was issued without having valid approval and jurisdiction. Therefore the assessment framed under section 147 r.w.s. 143(3) of the Act in the present facts is not sustainable. Therefore we quashed the same. Hence, the assessee succeeds on the technical ground raised by him. 6.1 As the assessee succeeds on the technical ground raised by him, we do not find any reason to give independent finding on the grounds raised on merit by him in the memo of appeal. As such, the grounds of appeal raised on merit by the assessee becomes infructuous and therefore we dismiss the same. 7. In the result, the appeal of the assessee is partly allowed. Order pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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