TMI BlogAssessment u/s 153A - validity of granting the approval u/s 153D - The action of the JCIT granting...Assessment u/s 153A - validity of granting the approval u/s 153D - The action of the JCIT granting approval in this case was a mere mechanical exercise, accepting the draft order as it is, without any independent application of mind on his part. His action of granting the approval was thus, a mere mechanical exercise accepting the draft order as it is without any independent application of mind on his part. - Assessment orders passed u/s 153A r.w.s. 143 (3) stand cancelled. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
