TMI BlogValidity of assessment u/s 153A - Tribunal was right that there was absence of application of mind by...Validity of assessment u/s 153A - Tribunal was right that there was absence of application of mind by the ACIT in granting approval under Section 153D. It is not an exercise dealing with a immaterial matter which could be corrected by taking recourse to Section 292B of the Act.- HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
