https://www.taxtmi.com/caselaws?id=458553 An approval under Section 153D of the Income-tax Act was upheld where the record showed conscious consideration of the material before the Joint Commissioner, and a bare allegation of mechanical approval was insufficient to displace the presumption of official action. The challenge also failed because the Tribunal had remanded the matter for fresh adjudication with liberty to raise all issues and produce evidence, so no prejudice was demonstrated. On that basis, the assessment challenge did not succeed and no substantial question of law arose from the remand order. en-us Tue, 16 Apr 2024 00:00:00 +0530 Tue, 05 Nov 2024 19:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458553 An approval under Section 153D of the Income-tax Act was upheld where the record showed conscious consideration of the material before the Joint Commissioner, and a bare allegation of mechanical approval was insufficient to displace the presumption of official action. The challenge also failed because the Tribunal had remanded the matter for fresh adjudication with liberty to raise all issues and produce evidence, so no prejudice was demonstrated. On that basis, the assessment challenge did not succeed and no substantial question of law arose from the remand order. Case-Laws Income Tax Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458553