Legitimacy of assessment orders u/s 153A and the validity of ...

Case Laws Income Tax

February 1, 2024

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 listless manner, without proper examination of the draft assessment orders and issues therein for each assessment year. The approvals were an empty formality, not meeting the legal requirements, and hence, the related assessment orders were quashed.

View Source

← Previous Next →

Legitimacy of assessment orders u/s 153A and the validity of ...

Case Laws Income Tax

February 1, 2024

You may also like:

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...

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 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...

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...

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...

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 - 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...

The ITAT held that the validity of an assessment order passed u/s 153A was in question due to the absence of approval u/s 153D. It is established that prior approval...

The Appellate Tribunal considered the validity of assessment proceedings under Sec 153A where the approval process under Sec 153D was not followed by the Assessing...

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...

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...

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...

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...

Validity of penalty levied u/s 271(1)(c) where the validity of assessment order itself is in doubt - Assessment u/s 153A questioned on approval Granted u/s 153D -...

Quick Updates: