As per the records of the add. CIT approval letter was dispatched on 27th July 2016. The Assessing Officer received the letter on 28th July 2016. The Order was passed on 27th July 2016. Allowing the appeal the Tribunal held that prior approval cannot be granted over the phone. Approval on fax/ email can be considered approval in law if it fulfills other requirements of law. On facts the order passed before receiving the approval hence the order is null and void. (AY. 2007-08 to 2013-14)
Madan Lal v. Dy. CIT (2021) 214 TTJ 958 / 63 CCH 305 (Amritsar)(Trib.)
S. 153D : Assessment-Search-Approval-Prior approval cannot be granted over the phone-Approval on fax/ email can be considered approval in law if it fulfils other requirements of law-Order passed before receiving the approval-Order is null and void. [S. 153A]