Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Validity of assessment u/s 153A - Tribunal was right that there ...

Income Tax

July 29, 2023

Validity of assessment u/s 153A - Tribunal was right that there was absence of application of mind by the ACIT in granting approval under Section 153D. It is not an exercise dealing with a immaterial matter which could be corrected by taking recourse to Section 292B of the Act.- HC

View Source

 


 

You may also like:

  1. 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...

  2. Validity of assessment passed u/s 153A pursuant to search and seizure - The High Court has observed and held that, the assessee’s assessment for the relevant year stood...

  3. Assessment u/s 153A - addition made in respect of completed assessment in absence of any incriminating material - The tribunal found that the additions made to the...

  4. Tribunal having passed a completely non-speaking order displaying non-application of mind hindering judicial review to even ascertain that a law of question was involved - HC

  5. Reopening of a concluded case u/s 153A - in absence of any incriminating material found as a result of search, the addition made u/s 153A cannot be sustained - AT

  6. Validity of assessments u/s 153A – when nothing incriminating material was found in the course of search, completed / finalized assessments for such years could not be...

  7. Reopening of assessment - assessments based on receipt of certain information from Investigation Wing invalid due to non application of mind by the A.O - AT

  8. Reopening of assessment u/s 147 - non independent application of mind by AO - Scope of borrowed satisfaction - The Appellate Tribunal found that the reopening was solely...

  9. Assessments framed u/s 153A - bifurcation of abated and unabated assessments - Tribunal explains the provisions and intention of the legislatures - AT

  10. 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...

 

Quick Updates:Latest Updates