The Tribunal agreed to the assessee’s contention by stating that the approval granted by JCIT was carried out in a mechanical manner without examining the material prior to approving the assessment order. The Tribunal held that the approval granted by JCIT u/s. 153D of the Act, has been carried out in utmost haste and in mechanical manner and without proper application of mind. Accordingly, Tribunal held that the assessments were liable to be annulled as they suffered from an incurable defect. (ITA .No. 514 to 516/Jodh/2015) (AY. 2005-06, 2009-10, 2010-11)
ACIT v. Shyam Lal Bansal & Ors. (2018) 164 DTR 185 (Jodhpur ) (Trib.)
S.153D:Assessment – Search and seizure – The requisite for approval for assessment from JCIT is mechanical and not proper i.e. given without due application of mind, the assessment order is held to be bad in law . [ S.153A]