M. Power Energy Private Limited, GUS Global Services (India) Pvt. Ltd., Creative Arts Education Society, Pearl Retail Solutions Pvt. Ltd., and Hydrocarbons Education & Research Society Vs. ACIT, CC-8

Parties Involved

Facts Summary

The assessment for the assessment year 2021-22 was framed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961. The assessees challenged the assessment on the ground that the Assessing Officer obtained approval from the Additional Commissioner of Income Tax before passing the assessment order, which is not permissible in law. The assessees argued that there is no statutory mandate for obtaining approval or having discussions with the Additional Commissioner of Income Tax for framing an assessment under section 143(3) of the Act. The Department argued that the approval obtained was a technical breach and did not vitiate the assessment.…

Legal Issues

• 1. Whether the assessment framed under section 143(3) of the Act after obtaining approval from the Additional Commissioner of Income Tax is bad in law and void.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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