\u00a0<\/p>\n
Tribunal held that the approving authority granted the approval under S.. 153D on the very same date when the draft orders were submitted by the AO in the assessee\u2019s case and also in 12 other cases and he has nowhere stated what evidence, document, statement, material, etc. were examined by him before granting the approval; approving authority has not applied his mind and granted the approval in a mechanical and hasty manner and, therefore, the approval is invalid in the eyes of law and consequently the assessment order is also invalid.(AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 153A: Assessment-Search-Approval should not be rubber-stamping and mere ritual formality and should not suffer from lack of application of mind-The Addl. CIT also granted approval under s. 1 on the very same day, in the other 12 cases-The approving authority has not applied his mind and granted the approval in a mechanical and hasty manner-Approval suffers from perversity and impropriety-The approval is invalid in the eyes of law, and consequently the assessment order is also invalid.[S. 153D] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61752","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g40","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61752","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61752"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61752\/revisions"}],"predecessor-version":[{"id":61753,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61752\/revisions\/61753"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}