Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
ITAT held the assessment u/s 153A invalid due to procedural defects in approval u/s 153D. The tribunal found the approval was granted mechanically without proper application of mind, as the approving authority lacked access to relevant assessment records and seized materials. Consequently, the assessment order dated 15.03.2016 was quashed as legally unsustainable. The appellate authority set aside the lower court's orders, effectively allowing the assessee's appeal and invalidating the assessment proceedings based on fundamental procedural irregularities in the approval process.
ITAT held the assessment u/s 153A invalid due to procedural defects in approval u/s 153D. The tribunal found the approval was granted mechanically without proper application of mind, as the approving authority lacked access to relevant assessment records and seized materials. Consequently, the assessment order dated 15.03.2016 was quashed as legally unsustainable. The appellate authority set aside the lower court's orders, effectively allowing the assessee's appeal and invalidating the assessment proceedings based on fundamental procedural irregularities in the approval process.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
