Failure To Obtain JCIT’s Approval Renders s. 153C Assessment Order Void

Akil Gulamali Somji vs. ITO (ITAT Pune)

Pursuant to search & seizure action u/s 132 on the premises of Mr. Shriram Soni, certain documents belonging to the assessee were found and seized pursuant to which a notice u/s 153C was issued to the assessee and assessment u/s 153C r.w.s. 144 were framed. In passing the assessment orders, the AO (ITO) omitted to obtain the consent of the JCIT as mandated by s. 153D. Before the Tribunal, the assessee argued that the failure to obtain the JCIT’s consent rendered the assessment a nullity. HELD by the Tribunal upholding the plea: