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TMI Blog2025 (4) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... s and additional legal grounds except variation in the quantum addition, in all these appeals were heard together and adjudicated together by the consolidated order. The grounds and additional legal ground are taken from ITA No.2812/Del/2022 in respect of Assessment Year: 2015-16 for discussion and adjudication as a lead case as follows: 1. That the order is against the fact and law of the case. 2. That the appellant has not provided proper opportunity of being heard which is bad in law as against the principal of natural law of justice. 3. That neither the A/A nor the Appellant authority at any stage replied the point raised by the A/R, whether the search was conducted legally and procedure as provided u/s 132 has followed or not? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risprudence. 9. That the Appellant craves to add/amend any grounds of appeal on or before or at the time of hearing. Additional Ground: "That in view of the facts and circumstances of the case, and in law, the approval u/s. 153D of the Income Tax Act v 1961 is mechanical and without any applicåtion of mind an not a valid approval. Thus the impugned assessment order is illegal, bad in law, and liable to be quashed." 3. The ld. counsel for the appellant assessee requested for admission of the additional legal ground and submitted that the legal ground does not require new facts to be investigated, and since it goes to the root of the matter to decide the appeal. Therefore, the AR pleaded that the additional ground may be admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in violation of mandatory provisions of Section 153D of the Act and the purported approval was in violation of provisions u/s 153D of the Act. Thus, the approval granted was illegal, bad in law as being granted without any application of mind. He has drawn attention of the bench to the sequence of events that draft Assessment order was and the manner, the approval was granted u/s 153D of the Act, in the present case. He pleaded that the assessment order is illegal and bad in law. In support, He placed reliance on the following decisions 1. Delhi High Court in the case of 2024 (6) TMI 29 - DELHI HIGH COURT: [20241 467 ITR 186 (Del) PR. COMMISSIONER OF INCOME TAX-15 VERSUS SHIV KUMAR NAYYAR ITA 285/2024 & CM APPL 28994/2024 Dated: - 15-5-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta R which captures with precision the scope of the concerned provision and more significantly, the import of the phrase-"each assessment year used in the language of Section 153D of the Act. It is further observed that the Court in the case of Sapna Gupta (supra) refused to interdict the order of the ITAT, which had held that the approval under Section 153D of the Act therein was granted without any independent application of mind. The Court took the view that the approving authority had wielded the power to accord approval mechanically, inasmuch as, it was humanly impossible for the said authority to have perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly, the impugned order is held to be infirm, illegal and bad in law and same is as such quashed. 11. Since, the assessee has succeeded in the legal issue in the additional ground and hence the assessment has been held to be invalid. Accordingly, we do not proceed to adjudicate the issue raised on merits in quantum addition. 12. The facts on the legal issue in I.T.A. Nos. 2813/Del/2022 and 2814/Del/2022 are exactly like the facts in I.T.A. No. 2812/Del/2022. The approval was granted on 31/12/2019 u/s 153D of the Act on the same date i.e. 31/12/2019 in respect of 3 Assessment Years under consideration. Therefore, our observation and findings given in I.T.A. No. I.T.A. No. 2812/Del/2022 shall be applicable to the I.T.A. Nos. 6 to 9/As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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