Invalid approval obtained u/s 153D for assessment u/s 153A - ...
Case Laws Income Tax
February 8, 2020
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 made by the AO u/s 153A/143(3) is not sustainable as it is no approval in the eyes of law
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