https://www.taxtmi.com/caselaws?id=456928 The validity of approval under Section 153D of the Income-tax Act, 1961 could not be reopened because its invalidity had already attained finality in the Department's earlier appeal. The approval was described as a common and composite order in the assessee's case, and that prior determination meant the present challenge no longer survived for adjudication. The Court left open, for consideration in appropriate proceedings, the question relating to Section 144A of the Income-tax Act, 1961 and the Search and Seizure Manual, 2007. The appeal was dismissed, and the challenge to the Section 153D approval failed. en-us Thu, 28 Mar 2024 00:00:00 +0530 Mon, 26 Aug 2024 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456928 The validity of approval under Section 153D of the Income-tax Act, 1961 could not be reopened because its invalidity had already attained finality in the Department's earlier appeal. The approval was described as a common and composite order in the assessee's case, and that prior determination meant the present challenge no longer survived for adjudication. The Court left open, for consideration in appropriate proceedings, the question relating to Section 144A of the Income-tax Act, 1961 and the Search and Seizure Manual, 2007. The appeal was dismissed, and the challenge to the Section 153D approval failed. Case-Laws Income Tax Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456928