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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Validity of assessment in absence of proper sanction as required ...


Assessment Order Invalidated: Lacks Proper Sanction u/s 153D of Income Tax Act, Fails Due to Approval Issues.

March 18, 2019

Case Laws     Income Tax     AT

Validity of assessment in absence of proper sanction as required u/s 153D - no application of mind - in absence of valid approval/sanction by the Addl. CIT, u/s 153D entire assessment order is vitiated and is null and void.

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