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Allahabad HC Quashes Assessment Due to Mechanical Section 153D Approval
Case Law Details
- Case Name
- PCIT Vs Subodh Agarwal (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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PCIT Vs Subodh Agarwal (Allahabad High Court)
The Allahabad High Court dismissed the Revenue’s appeal filed under Section 260A of the Income-tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT), Lucknow Bench, which had quashed the assessment order and the consequential order of the Commissioner of Income Tax (Appeals) for Assessment Year 2015-16.
The case arose from a search and seizure operation conducted under Section 132 of the Income-tax Act on 31.08.2015. Pursuant to the search, the assessee filed a return in response to a notice under Section 153A. The asses...
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