Tag: approval u/s 153D

Approval u/s 153D granted for six assessment years by a single approval letter was mechanical and bad in law – ITAT In a recent judgment, ITAT Delhi by majority judgment held that approval u/s 153D granted for six assessment years by a single approval letter was mechanical and …

A common and consolidated approval u/s 153D for all assessment years in complex matters of search showed non application of mind – ITAT In a recent judgment, the ITAT Delhi has held that a common approval u/s 153D for all assessment years in complex matters of search without …

Approval granted u/s 153D by Additional Commissioner to 21 cases by way of a single letter of approval was mechanical – ITAT In a recent judgment, ITAT Mumbai has quashed the assessments orders holding that approval granted u/s 153D by Additional Commissioner to 21 cases by way of …

CIT approval u/s 153D in bulk draft assessment orders on a single day held to be mechanical approval vitiating entire proceedings. ABCAUS Case Law CitationABCAUS 3555 (2021) (10) ITAT Important case law relied referred:Shri Navin Jain vs. DCIT In the instant case the assessee had taken an additional …

Approval u/s 153D not empty formality and not valid in the eyes of law if granted without application of mind discernible from record ABCAUS Case Law Citation:ABCAUS 3164 (2019) (10) ITAT Important case law relied upon by the parties:Sahara India (firm) vs CIT (2008) 300 ITR 403; Space …

Fresh approval u/s 153D not required in remand case u/s 263 where assessment in search case was originally framed u/s 153A after approval u/s 153D of the Income Tax Act-HC The appeal was filed by the appellant assessee is against the order of Income Tax Appellate Tribunal (Tribunal/ITAT) …