Assessment u/s 153A - approval with respect to "each assessment year" - In the instant case, the draft...

Assessment u/s 153A - approval with respect to "each assessment year" - In the instant case, the draft assessment order in 38 cases, i.e. for 38 assessment years placed before the Approving Authority on 31.12.2017 was approved on same day i.e. 31.12.2017, which not only included the cases of respondent-assessee but the cases of other groups as well. It is humanly impossible to go through the records of 38 cases in one day to apply independent mind to appraise the material before the Approving Au..... .....

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