https://www.taxtmi.com/caselaws?id=384573 A legal ground challenging the validity of the assessment for alleged non-compliance with mandatory approval under s.153D was admitted as a pure question of law, but rejected on merits because the assessment order reproduced the approval in verbatim and approval materials existed in connected cases, showing approval was in fact obtained; s.153D compliance was treated as an internal administrative requirement not shown to vitiate the assessment here, and the assessment under s.143(3) r/w s.153A was upheld. On additions under s.69C for alleged bogus purchases, the Tribunal held that survey findings, corroborative statements under s.131, and AO's independent enquiries established accommodation bills and non-genuine purchases, warranting 100% disallowance; the appeal was dismissed. en-us Wed, 10 Apr 2019 00:00:00 +0530 Fri, 26 Dec 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384573 A legal ground challenging the validity of the assessment for alleged non-compliance with mandatory approval under s.153D was admitted as a pure question of law, but rejected on merits because the assessment order reproduced the approval in verbatim and approval materials existed in connected cases, showing approval was in fact obtained; s.153D compliance was treated as an internal administrative requirement not shown to vitiate the assessment here, and the assessment under s.143(3) r/w s.153A was upheld. On additions under s.69C for alleged bogus purchases, the Tribunal held that survey findings, corroborative statements under s.131, and AO's independent enquiries established accommodation bills and non-genuine purchases, warranting 100% disallowance; the appeal was dismissed. Case-Laws Income Tax Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384573