Case Law Details
Case Name : PCIT Vs MDLR Hotels Pvt Ltd (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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PCIT Vs MDLR Hotels Pvt Ltd (Delhi High Court)
Delhi High Court held that approval accorded in terms of section 153D of the Income Tax Act in a mechanical manner without application of mind is unsustainable in law. Accordingly, appeal of revenue dismissed and assessment order quashed.
Facts- The present appeals are preferred by the revenue. The issue is principally concerned with the validity of the approval accorded in terms of Section 153D of the Income Tax Act,1961. Revenue has mainly contested that ITAT has erred in allowing the appeal of the assessee an
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