Dismissing the appeal of the assessee the Court held that , There is no requirement of granting an opportunity of hearing to assessee by Joint Commissioner prior to giving approval as per S. 153D to order of assessment or reassessment under S. 153A of the Act .( BP.2005-06 to 2009-10 )
Gopal S. Pandit. v. CIT (2018) 408 ITR 346/257 Taxman 50/ 172 DTR 23 /( 2019) 307 CTR 112(Karn) ( HC)
S. 153D : Assessment – Search – Approval -There is no requirement of granting an opportunity of hearing to assessee by Joint Commissioner prior to giving approval as per S. 153D to order of assessment or reassessment under S. 153A of the Act [ S.153A ]