Assessing Officer is below Rank of JCIT passed the order . The assessee contended that approval was not obtained . Approval could not be traced from the record which was affirmed by RTI . Allowing the appeal the Tribunal held that as no prior approval under section 153D by JCIT/Addl. CIT before passing impugned assessment order has been obtained, entire assessment order under section 153A is null and void and is liable to be quashed. (AY. 2010-2011)
Ajay Sharma v. Dy. CIT (2020) 187 DTR 132 / 204 TTJ 281 (Delhi)(Trib.)
S. 153D : Assessment – Search – Approval -Information through RTI – Approval not obtained – Order is bad in law [ S.143(3), 153A ]