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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

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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