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Approval u/s. 153D granted in mechanical and consolidated manner is invalid
Case Law Details
- Case Name
- Ambika Garments Vs ACIT (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Jaipur
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Ambika Garments Vs ACIT (ITAT Jaipur)
ITAT Jaipur held that approval granted under section 153D in a mechanical and consolidated manner without due application of mind is invalid. Accordingly, assessment orders framed under section 153A cannot be sustained.
Facts- A search action was conducted on 01.10.2018 in the case of Karnani Group, Jaipur to which the assessee belongs. Various assets/books of account and documents were found and seized as per annexure prepared while search. The jurisdiction over the case was assigned to ACIT, Central Circle-3, Jaipur on 11.12.2018 vide order u/s 127 of th...
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