Held that the approval was granted by the Commissioner without application of mind and without going through the records which were lying at Bhopal, 800 kms away from the camp office, the statutory obligation is not discharged, hence the order is a ab-initio void and quashed. Tribunal also held that o addition can be made in the case of concluded assessments without any incriminating materials found during the search. (AY. 2008-09 to 2013-14)
ACIT v. M. Ahjuja Project (India) (P) Ltd (2023) 222 TTJ 561 (Indore)(Trib) ACIT v. M. R. Agriculture (P)Ltd (2023) 222 TTJ 561 (Indore)(Trib) ACIT v. Mahendra Ahuja (2023) 222 TTJ 561 (Indore)(Trib) ACIT v. Roma Ahuja (Smt) (2023) 222 TTJ 561 (Indore)(Trib)
S. 153D : Assessment-Search-Approval-Without application of mind-Without going through the records-Orders as ab-initio void and quashed-No addition can be made in the case of concluded assessments without any incriminating materials found during the search. [S. 132,153A]