Assessment u/s 153A - Approval for assessment - the ITAT has ...

ITAT clarifies mandatory superior officer approval for assessment orders post-search u/s 153D of Income Tax Act.

March 18, 2023

Case Laws Income Tax HC

Assessment u/s 153A - Approval for assessment - the ITAT has correctly set out the legal position while holding that the requirement of prior approval of the superior officer before an order of assessment or reassessment is passed pursuant to a search operation is a mandatory requirement of Section 153D of the Act and that such approval is not meant to be given mechanically. - HC

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Assessment u/s 153A - Approval for assessment - the ITAT has ...

ITAT clarifies mandatory superior officer approval for assessment orders post-search u/s 153D of Income Tax Act.

March 18, 2023

Case Laws Income Tax HC

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