Assessment u/s 153C - Proper procedure of approval u/s 153D not ...

Case Laws Income Tax

September 20, 2023

Assessment u/s 153C - Proper procedure of approval u/s 153D not followed - Mechanical approval - the approval process should indicate that proper procedure and the officer has applied his mind as per the procedures laid down by the legislature and as per the provisions. The claim made in affidavit is only afterthought. Therefore, the assessment made u/s. 144 r.w.s. 143(3)/153C of the Act is also bad in law. - AT

View Source

← Previous Next →

Assessment u/s 153C - Proper procedure of approval u/s 153D not ...

Case Laws Income Tax

September 20, 2023

You may also like:

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...

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...

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...

Assessment u/s 153A - The ld JCIT has granted approval under section 153D of the Act in a mechanical manner without application of mind to the relevant assessment...

Approval granted u/s 153D of the Act should reflect due application of mind by the designated authority and not be a mechanical exercise. Perfunctory approval without...

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...

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...

Assessment u/s 153A - action of the JCIT u/s 153D is to be regarded as perfunctory and mechanical in subversion of the spirit of Section 153D. Such symbolic approval is...

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...

Assessment u/s 153A - Undisputedly, the document on the basis of which addition has been made was not recovered from the search upon assessee but from the premises of...

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...

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...

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...

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...

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...

Quick Updates: