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        Case ID :
        Income Tax

        Assessment u/s 153A - Validity of approval u/s 153D - It is not...

        Approval Validity u/s 153D Challenged: Over 100 Cases Reviewed in a Day, Lacks Genuine Consideration.

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                          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.
                            Provisions expressly mentioned in the judgment/order text.
                                Assessment u/s 153A - Validity of approval u/s 153D - It is not possible on the part of the Addl.CIT to go through the orders in about more than 100 cases on the very same day and give approval. Even if such approval has been given, it can be said that the same is nothing but a technical formality without application of mind. Further, as mentioned earlier, there is nothing on record to suggest that the files have in fact moved from Dehradun to Meerut for obtaining approval. Therefore, in our opinion, the mandatory provisions as required u/s 153D has not been complied with. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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