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Judgment
In all these appeals by the revenue the following question of law has been formulated for consideration by this court.
Whether on the facts and in the circumstances of the case and in law the ITAT did not err in holding that no approval could be said to have been given when in fact the Joint CIT has duly applied his mind and corrected the draft assessment order and the changes were incorporated by the AO in the final assessment order?
The question of law as framed proceeds on the basis that the approval of the Joint Commissioner of Income Tax u/s 153D of the Income Tax Act, 1961 has not been obtained. This is factually incorrect as the impugned order dated 30/3/2012 in Para 7 records as under:
In an alternative submission, the learned D.R. requested to set aside the file to the A.O. or learned CIT(A), so that defect in not obtaining the approval of the Joint Commissioner of Income Tax can be cured.
Admittedly the finding of fact was recorded by the Tribunal that no prior approval of the Joint Commissioner was taken before Income Tax officer passing the order. In view of the above, we see no reason to entertain the proposed question. Hence, the aforesaid appeals are dismissed with no order as to costs.