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 2019 Year 2019 This

Validity of assessment u/s 153A - approval u/s 153D - approving ...

Case Laws     Income Tax

July 8, 2019

Validity of assessment u/s 153A - approval u/s 153D - approving authority has directed the DCIT to ensure the seized materials and the findings of the appraisal report to be incorporated in the final assessment order which clearly goes to proves that the approval given by the JCIT is not a final approval as required u/s 153D on final draft assessment order - order by the DCIT do not stand in the eyes of law

View Source

 


 

You may also like:

  1. The Appellate Tribunal (ITAT) considered the issue of the validity of assessment u/s 153A due to the lack of valid approval u/s 153D. It was alleged that the approving...

  2. Validity of Assessment u/s 153A - non-generation of DIN - approval u/s. 153D of the Act is akin to the approval u/s. 151 of the Act, wherein, we find sanction/approval...

  3. Validity of assessment u/s 153A regarding unexplained cash credits u/s 68, absence of incriminating material found during search proceedings, and lack of valid approval...

  4. Legitimacy of assessment orders u/s 153A and the validity of approval u/s 153D - The Tribunal found that the approvals under Section 153D were granted in a generic and...

  5. The case involved a challenge to the validity of approval u/s 153D for assessment u/s 153A. The Appellate Tribunal found that the approval granted by the JCIT was...

  6. The Delhi High Court examined the validity of assessments u/s 153A and whether the specified authority granted approval in accordance with Section 153D. The court...

  7. 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...

  8. 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...

  9. Validity of assessment order us 153A - Approval by the JCIT as required u/s 153D - An irregularity in the assessment order may be rectified by remitting back the matter...

  10. Assessment u/s 153A - addition u/s 68 - Validity of approval u/s 153D questioned - Held that the approval granted by Joint Commissioner of Income Tax (JCIT), Central...

  11. Invalid approval obtained u/s 153D for assessment u/s 153A - Approval from Addl. CIT of the Range - So, when mandatory approval u/s 153D is not there, entire assessment...

  12. The ITAT held that the validity of an assessment order passed u/s 153A was in question due to the absence of approval u/s 153D. It is established that prior approval...

  13. Assessment order passed u/s 153A - valid approval granted u/s 153D or not? - The Tribunal found that the approval granted under Section 153D was generic and lacked...

  14. Assessment u/s 153A in violation of section 153D - Simply because approval has been taken on the same date does not lead to any presumption that is mechanical or without...

  15. 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...

 

Quick Updates:Latest Updates