Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Validity of assessments made u/s 153A - prior approval of the ...

Income Tax

January 18, 2024

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 instant case before us in a mechanical manner without due application of mind, thereby making the approval proceedings by a high ranking authority, an empty ritual. - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. Validity of the assessment order u/s 153A for want of approval under section 153D - no prior approval under section 153D by JCIT/Addl. CIT before passing the impugned...

  6. Validity of revision u/s 263 against order u/s 143(3) r/w section 153A - The assessment order was passed with prior approval under Section 153D - The High court examined...

  7. 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...

  8. Validity of Assessment u/s 153A - in cases where the assessment or reassessment proceedings have already been completed and assessment orders have been passed, which...

  9. Validity of order - Faceless Assessment - draft assessment order u/s 144B - It hardly stood to reason that the department refused the request of the assessee for grant...

  10. Validity of assessment passed u/s 153A pursuant to search and seizure - The High Court has observed and held that, the assessee’s assessment for the relevant year stood...

  11. 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...

  12. Validity of assessment order us 153A - Approval by the JCIT as required u/s 153D - An irregularity in the assessment order may be rectified by remitting back the matter...

  13. Assessment u/s 153A - Assessment for AY 2006-07 was already completed prior to the date of search and having not abated, the scope of proceedings u/s.153A of the Act had...

  14. 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...

  15. Validity of assessment u/s 153A - No valid approval u/s 153D - In the case before us the Addl. CIT has though not expressly expressed his inability to analyze the issues...

 

Quick Updates:Latest Updates