Administrative approvals in income tax proceedings remain valid despite defects in reasons, authentication or electronic communication. Approvals given by an income-tax authority in assessment, reassessment or recomputation proceedings are treated as administrative and supervisory in ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Administrative approvals in income tax proceedings remain valid despite defects in reasons, authentication or electronic communication.
Approvals given by an income-tax authority in assessment, reassessment or recomputation proceedings are treated as administrative and supervisory in nature. They are not invalid merely because of insufficiency of recorded reasons or defects in form, authentication or communication, including absence of a digital signature, where the approval is granted electronically.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
