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22 Emaar MGF Land Limited vs. ACIT
ITA Nos. 825 to 820/Del/2018 and 1378/Del/20123
Assessment Years: 2010–11 & 2015–16
Date of Order: 30th May, 2024
Section: 153D
An assessment order passed, in search cases, without obtaining approval of the Joint Commissioner under section 153D is void. Failure on the part of the department to produce a copy of the approval gives rise to a presumption that there was no approval at all. In the absence of the same, no conclusion can be drawn if the approval was in accordance with the law or not.
FACTS
The assessments of the assessee company for AY 2010–11 to 2015–16 were completed by the Assessing Officer (AO). Aggrieved by the assessments so made, the assessee preferred an appeal to the Commissioner of Income-tax (Appeals) who vide
