Validity of Assessment u/s 153A - Proof of valid approvals u/s ...

Assessment Invalidated: Section 153A and 153D Breached as Draft Orders Lacked Necessary Records for Approval.

March 16, 2022

Case Laws Income Tax AT

Validity of Assessment u/s 153A - Proof of valid approvals u/s 153D - In the instant case, as appears from the letter of the Assessing Officer seeking approval, he has sent only the draft assessment orders without any assessment records what to say about the search material. Therefore, the approval given in the instant case by the Ld. Addl. CIT is not valid in the eyes of law. - AT

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Validity of Assessment u/s 153A - Proof of valid approvals u/s ...

Assessment Invalidated: Section 153A and 153D Breached as Draft Orders Lacked Necessary Records for Approval.

March 16, 2022

Case Laws Income Tax AT

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