Tribunal held that the entire exercise of seeking and granting of approval in all the cases was completed in one single day itself and circumstances indicate that this exercise was carried out by the joint CIT in a mechanical manner without proper application of mind. Therefore, the impugned assessments are suffering from the incurable defect of improper approval and are annulled. (AY. 2005-06, 2009-10 , 2010-11)
ACIT v. Shyam Lal Bansal . (2018) 192 TTJ 968/164 DTR 185 (Jodhpur)(Trib.)/Indra Bansal v. ACIT (2018) 164 DTR 185 / 192 TTJ 968 (Jodhpur)
S. 153D : Assessment – Search – Approval – Exercise was carried out by the joint CIT in a mechanical manner without proper application of mind. Therefore, the impugned assessments are suffering from the incurable defect of improper approval and are annulled.[ S.153A ]