Validity of the assessment order u/s 153A for want of approval ...
Income Tax
February 17, 2020
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 assessment order have been obtained. A.O. was not competent to pass the assessment order u/s 153A .
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