Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The Additional Commissioner of Income Tax's approval u/s 153D was held invalid as it was granted mechanically without applying mind. Relying on the coordinate Bench's ruling in the assessee's own case for previous years and Neetu Nayyar's case, upheld by the Hon'ble High Court, the Tribunal quashed the assessment order as the underlying approval u/s 153D was vitiated by lack of proper application of mind. Consequently, the assessee succeeded.
The Additional Commissioner of Income Tax's approval u/s 153D was held invalid as it was granted mechanically without applying mind. Relying on the coordinate Bench's ruling in the assessee's own case for previous years and Neetu Nayyar's case, upheld by the Hon'ble High Court, the Tribunal quashed the assessment order as the underlying approval u/s 153D was vitiated by lack of proper application of mind. Consequently, the assessee succeeded.
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