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2023 (6) TMI 50 - SCH - Income TaxValidity of approval u/s 153D - sanctity of the approval obtained by the AO from Additional Commissioner under Section 153D - As argued approval sought by AO in almost 35 cases (including that of the Petitioner) was granted instantaneously without following the rules - as per HC petitioner has an alternative and effective remedy by way of an appeal before the ITAT thus writ petition is disposed of with liberty to the petitioner to urge all his contentions and submissions before the ITAT. HELD THAT - Against the order passed by the Commissioner of Appeals the petitioner has a remedy available to approach the ITAT. The High Court has rightly relegated the petitioner to avail such remedy. No interference of this Court is called for. The Special Leave Petition stands dismissed. Pending application(s) shall stand disposed of.
The Supreme Court dismissed the Special Leave Petition, upholding the High Court's decision to allow the petitioner to approach the ITAT against the order of the Commissioner of Appeals.
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