Assessment u/s 153A - mechanically Approval - the Additional CIT ...

Additional CIT Criticized for Approving u/s 153A Without Independent Judgment, Citing Time Constraints as a Reason.

November 20, 2019

Case Laws Income Tax AT

Assessment u/s 153A - mechanically Approval - the Additional CIT has been taking excuse of limitation and has chosen to grant approval without application of his own mind but on the undertaking of the AO - In our view such a practice is required to be deprecated and we deprecate the same.

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Assessment u/s 153A - mechanically Approval - the Additional CIT ...

Additional CIT Criticized for Approving u/s 153A Without Independent Judgment, Citing Time Constraints as a Reason.

November 20, 2019

Case Laws Income Tax AT

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