A mechanical approval under Section 153D without application of mind renders the assessment order null and void, and such an order cannot be revised under Section 263.

ORDER

PER SUDHIR PAREEK, JM

These appeals are preferred by the different Assessee against the different order dated 11.03.2024, 13.03.2024, 14.03.2024, 15.03.2024, passed by the Learned Principal Commissioner of Income Tax (Central), Gurgaon (hereinafter referred to as ‘Ld. PCIT’)/, for the Assessment Year (‘AY’) 2013-14 and 2014-15.

2. Issues raised in all these appeals are identical hence they are taken up together and disposed by this common order for the sake of convenience. We reproduced the following grounds of appeal in ITA No.- 1918/D/2024, by the assessee:

“1. Revision order U/s 263 is invalid because Asst. Order itself in invalid: Tht impugned revision order passd u/s 263 of 1961 Act by PCIT central Gurgaon is non est and nullity because it is founded on underlying assessment order passed u/s 153C which itself is nullity and totally invalid and is passed without authority of law.

1.1 That impugned revision order u/s 263 is nullity and void ab initio because for present ‘unabated ‘year there is total lack of valid / requisite incriminating material for making valid assessment u/s 153C of 1961 Act so impugned asst. Is also invalid.

1.2 That impugned revision order u/s 263 is nullity and void ab initio because impugned assessment without doubting audited / regular books u/s 145(3) and without appreciating factum of sales / trading receipts has arbitrarily disallowed entire purchases as alleged ‘bogus’ purchases which is totally impermissible;

1.3 That impugned revision order u/s 63 is nullify and void ab initio because underlying asst. order is founded on invalid / mechanical approval u/s 153D of 1961 Act.

1.4 That impugned revision order u/s 263 is nullity and void ab initito because underlying assessment is made totally contrary to provisions of 1961 Act and applicable binding CBDT instruction / guidelines.

2. ABRITRARINESS AND TOTAL NON APPLICATION OF MIND ON PART OF PCIT(C): That impugned revision order u/s 263 is nullity and void ab initio because same is passed in totally arbitrary manner without application of mind as evident from cursory look to the same.

3. COMPLETE AND PATENT LACK OF JURISDICTION U/S 263: That impugned revision order u/s 263 is nullity and void ab initito because it is passed in violation of jurisdiction pre-requisite conditions stipulated under the 1961 Act as the only basis to invoke revisionary jurisdiction is purported (vague / alternate) reference to provision of Sec. 68 and / sec. 69C qua accounted / recorded purchases which is held to be totally unlawful and without any legal rationale in various binding precedents which are not given any heed by PCIT(C) Gurgaon.

4. ASST. ORDER WITH APPROVAL U/S 153D: CAN NOT BE REVISED U/S “That impugned revision order u/s 263 is nullity and void ab initio as underlying assessment order admittedly passed with statutory approval u/s 153D cannot be revised u/s 263 of 1961 Act, as held in series of juridical precedents.

5. PENDING FIRST APPEAL SO NO REVISION U/S 263 PERMISSIBLE:

That impugned revision order u/s 263 is nullity and void ab initio as there is valid appeal pending before first appeal authority which denudes power of revision u/s 263 of 1961 Act.

6. LACK OF VALID SCN U/S 263 :That impugned revision order u/s 263 is nullity and void ab initio as there is violation of principle of natural justice and lack of valid scn u/s 263 of 1961 Act.”

3. We take ITA No.- 1918/Del/2024 as a lead case. In this case, a search and seizure operation u/s 132 and survey operation u/s 133(A) were conducted on 03.05.2018 in M/s Jai Bharat Group of cases, Samalkha, Panipat. The assessee’s case was also covered u/s 133(A) of Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

4. At the time of hearing,