Approval granted u/s 153D by Addl. CIT held invalid as it lacked ...

Omnibus approval u/s 153D quashed for lack of application of mind.

January 21, 2025

Case Laws Income Tax AT

Approval granted u/s 153D by Addl. CIT held invalid as it lacked application of mind, being mechanical and omnibus in nature covering multiple AYs without examining records or seized materials. ITAT quashed assessment order based on such ritualistic approval, allowing assessee's appeal.

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Approval granted u/s 153D by Addl. CIT held invalid as it lacked ...

Omnibus approval u/s 153D quashed for lack of application of mind.

January 21, 2025

Case Laws Income Tax AT

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