ITAT held that the approval u/s 153D was mechanically granted ...

Income Tax Valuation Assessment Quashed Due to Procedural Lapses in Approval Process Under Section 153D

May 8, 2025

Case Laws Income Tax AT

ITAT held that the approval u/s 153D was mechanically granted without proper application of mind, violating principles of natural justice. The sanctioning authority failed to ensure complete documentation and opportunity of hearing for the assessee regarding a valuer's report. Consequently, the approval was deemed invalid, rendering the consequential assessment void ab initio. The tribunal quashed the assessment proceedings due to non-satisfaction of statutory mandates, ultimately allowing the assessee's appeal and invalidating the entire assessment process.

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ITAT held that the approval u/s 153D was mechanically granted ...

Income Tax Valuation Assessment Quashed Due to Procedural Lapses in Approval Process Under Section 153D

May 8, 2025

Case Laws Income Tax AT

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