INCOME TAX ACT, 1961

Section 153A

Search and seizure - Assessment under section 153A - Validity - Copy of approval under section 153D not provided to assessee

Assessee challenged validity of assessment framed by AO under section 153A on the ground that copy of approval granted by Jt. CIT under section 153D was not provided to assessee and, therefore, it could be presumed that requisite sanction was not obtained by AO or the approval obtained might not be proper. Held: Nowhere section 153D provides that before according approval, Jt. CIT should give opportunity of hearing or to provide the copy of approval to the assessee. This section only provides that, no order of assessment or re-assessment would be passed by an officer below the rank of JCIT, except for the prior approval of the Jt. CIT. It is an undisputed fact that AO before passing assessment order had taken statutory approval under section 153D from Jt. CIT. Simply because approval had been taken on the same date did not lead to any presumption that it was mechanical or without application of mind by approving authority.

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 2013-14

INCOME TAX ACT, 1961

Section 69C

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