Approval u/s 151 merely stating ‘yes’ bad in law – ITAT follows recent judgment of HC
October 29, 2024
Income Tax, ITAT
ITAT followed recent decision of High Court to held that approval u/s 151 by JCIT by merely recording as ‘yes’ was bad in law. In a recent order, ITAT Delhi following a recent decision of the High Court held that approval u/s 151 by JCIT by merely recording …