Assessment u/s 153A - Prior approval - In the instant case, the ...

Case Laws Income Tax

December 21, 2022

Assessment u/s 153A - Prior approval - In the instant case, the draft assessment order in 85 cases, i.e. for 85 assessment years placed before the Approving Authority on 30.12.2017 was approved on same day i.e. 30.12.2017, 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 85 cases in one day to apply independent mind to appraise the material before the Approving Authority - HC

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Assessment u/s 153A - Prior approval - In the instant case, the ...

Case Laws Income Tax

December 21, 2022

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