9911796707
TMI Blog2025 (3) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... or assessment years 2014-15 to 2020-21. Approval seems to be some sort of mechanical exercise only because in the corresponding letter from the ld. AO dated 27.09.2021 (supra) only draft orders were submitted for examination. There is no reference that appraisal report or seized documents were also forwarded. In fact, it is pertinent to observe that vide letter dated 27.09.2021 (supra), the AO had made a request that "online approval u/s 153D may kindly be accorded." This shows that certainly, the assessment records were not forwarded, what to talk of appraisal report and relevant seized documents. As no data was seized in electronic format from hard drive/CDs/pen drives/mobile data so as to necessitate making these observations by the ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO). 2. Heard and perused the records. Search and seizure operations were conducted at the premise of Shri. Kehar Singh on 04-03-2020. Notice u/s 153A of the Act was issued on 08.06.2021. Thereafter, notices u/s 142(1) of the Act were issued on 07-07-2021 & 09-08-2021. However, assessee claims that all the aforesaid notices were not served upon the appellant, the appellant did not furnish any reply in response to the same. As the reply was not furnished by the appellant, the Ld. AO issued show cause notice u/s 144 of the Act dated 17-09- 2021. Allegedly the aforesaid show cause notice was also not served upon the appellant and remained non-replied. The ld. AO completed proceedings u/s 153A r.w.s 144 of the Act vide order dated 28-09-2021 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the basis of all the relevant materials like assessment record, appraisal report, incriminating evidences and approval was further granted for each assessment year separately. 6. As we appreciate the aforesaid contentions and the material before us, we find that the assessee had placed on record copy of letter dated 11.05.2022 by which the assessee had sought inspection of the seized material and had requested for providing photocopy thereof from the assessment record of the necessary evidences. On page No.s 2-15 of the paper book, the assessee has filed the request for approval made by the Assessing Officer and also the approval granted. After going through the same, we find that the request for approval was made by the ld. AO by le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the ld. AO dated 27.09.2021 (supra) only draft orders were submitted for examination. There is no reference that appraisal report or seized documents were also forwarded. In fact, it is pertinent to observe that vide letter dated 27.09.2021 (supra), the AO had made a request that "online approval u/s 153D may kindly be accorded." This shows that certainly, the assessment records were not forwarded, what to talk of appraisal report and relevant seized documents. 8. Furthermore, as we examine the approval dated 27.09.2021, we find that in para 3, the ld. competent authority has mentioned as follows:- "3. Copies of the final assessment orders should be forwarded to this office immediately after passing the orders. Proposal for retentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law that the approval so granted without taking into consideration the assessment record, incriminating evidences and the approval not exhibiting the reasons for granting the approval independently on the draft assessment order cannot be sustained. Reliance in this regard is placed on the decision of the Hon'ble Delhi High Court in the case of PCIT vs. Anuj Bansal, 466 ITR 254 (Del). Further we find that Hon'ble jurisdictional High Court in the case of PCIT vs. Shiv Kumar Nayyar in ITA No. 285/2024 (Del), dated 15.05.2024, has decided the similar legal issue in favour of the assessee and against the Revenue. The relevant findings of the Hon'ble Delhi High Court are reproduced as under :- "15. A similar view was taken by this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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