Validity of assessment u/s 153A - approval u/s 153D - approving ...

Income Tax

July 8, 2019

Validity of assessment u/s 153A - approval u/s 153D - approving authority has directed the DCIT to ensure the seized materials and the findings of the appraisal report to be incorporated in the final assessment order which clearly goes to proves that the approval given by the JCIT is not a final approval as required u/s 153D on final draft assessment order - order by the DCIT do not stand in the eyes of law

View Source

← Previous Next →

Validity of assessment u/s 153A - approval u/s 153D - approving ...

Income Tax

July 8, 2019

You may also like:

Validity of assessments made u/s 153A - prior approval of the draft assessment order u/s 153D - the approval u/s 153D of the Act has been granted by the ld. JCIT in the...

Validity of the assessment order u/s 153A for want of approval under section 153D - no prior approval under section 153D by JCIT/Addl. CIT before passing the impugned...

Legitimacy of assessment orders u/s 153A and the validity of approval u/s 153D - The Tribunal found that the approvals under Section 153D were granted in a generic and...

Invalid approval obtained u/s 153D for assessment u/s 153A - Approval from Addl. CIT of the Range - So, when mandatory approval u/s 153D is not there, entire assessment...

Assessment order passed u/s 153A - valid approval granted u/s 153D or not? - The Tribunal found that the approval granted under Section 153D was generic and lacked...

Validity of Assessment u/s 153A - non-generation of DIN - approval u/s. 153D of the Act is akin to the approval u/s. 151 of the Act, wherein, we find sanction/approval...

Assessment u/s 153A in violation of section 153D - Simply because approval has been taken on the same date does not lead to any presumption that is mechanical or without...

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...

Validity of assessment order us 153A - Approval by the JCIT as required u/s 153D - An irregularity in the assessment order may be rectified by remitting back the matter...

Assessment u/s 153A - action of the JCIT u/s 153D is to be regarded as perfunctory and mechanical in subversion of the spirit of Section 153D. Such symbolic approval is...

Quick Updates: