TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of 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 under section 153D is mandatory and must be granted after due consideration, not mechanically. The AO failed to provide evidence of approval despite opportunities, leading to the presumption of its non-existence. Without the required approval, the assessments were deemed concluded improperly. The assessee's appeal was allowed based on this finding.
TaxTMI 
TaxTMI 
