<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2025 (5) TMI 2048 - ITAT DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=771776</link>
    <description>Tribunal ruled invalid tax assessments for multiple assessment years due to procedural defects. Consolidated approval under Section 153D was deemed non-compliant with statutory requirements. Assessments under Section 153C for AYs 2015-16, 2016-17, and 2017-18 were quashed, citing lack of year-specific approvals and simultaneous assessment violations. The decision reinforced strict procedural mandates in tax jurisdiction assumptions.</description>
    <language>en-us</language>
    <pubDate>Wed, 28 May 2025 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 30 May 2025 08:55:36 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=825459" rel="self" type="application/rss+xml"/>
    <item>
      <title>2025 (5) TMI 2048 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=771776</link>
      <description>Tribunal ruled invalid tax assessments for multiple assessment years due to procedural defects. Consolidated approval under Section 153D was deemed non-compliant with statutory requirements. Assessments under Section 153C for AYs 2015-16, 2016-17, and 2017-18 were quashed, citing lack of year-specific approvals and simultaneous assessment violations. The decision reinforced strict procedural mandates in tax jurisdiction assumptions.</description>
      <category>Case-Laws</category>
      <law>Income Tax</law>
      <pubDate>Wed, 28 May 2025 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=771776</guid>
    </item>
  </channel>
</rss>