Vrushali Sanjay Shinde. v. DCIT (2023) 107 ITR 274 / 203 ITD 357 (Mum) (Trib.)

S. 153C : Assessment-Income of any other person-Search-Approval of draft assessment-Sanction granted without application of mind-Order is bad in law. [S.132, 153D]

On appeal the Tribunal held that since approval for passing draft assessment order was made by Additional Commissioner without any application of mind and thereafter, Assessing Officer completed assessee’s assessment based on special audit report, approval granted under section 153D was bad in law and assessment passed by Assessing Officer would also be bad in law. (AY.  2008-09)

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