CBDT Approval Must Be Explicit for Valid Orders: Bombay HC

ND’S Art World Private Limited Vs ACIT (OSD) (OT & WT) & Ors. (Bombay High Court)

An order requiring CBDT’s approval must be explicitly issued by CBDT or its members: Bombay HC

The Bombay High Court, in the case of ND’s Art World Private Limited Vs ACIT (OSD) (OT & WT) & Ors., addressed the validity of an order rejecting a taxpayer’s application for condonation of delay in filing an income tax return. The petitioner challenged the order dated January 24, 2024, contending that it lacked proper authority as it was issued by

Please become a Premium member. If you are already a Premium member, login here to access the full content.