Additional ground on approval is admitted. The Tribunal held that the approval letter under section 153D of the Act which was issued in respect of thirty eight cases and did not even mention that approval had been granted. Granting of mechanical approval is vitiates the entire proceedings. Accordingly the order is quashed (AY.2013-14, 2016-17)
Subodh Agarwal v. Dy. CIT (2024)116 ITR 496 (Lucknow)(Trib)
S. 153D : Assessment-Search-Approval-38 cases-Mechanical approval-Approval letter not mentioning of approval-Additional ground-Admitted-Assessment order is quashed. [S. 132, 153C, 254(1)]