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Composite & Mechanical approval u/s 153D invalidates assessments
Case Law Details
- Case Name
- Taran Pal Wadhwan Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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Taran Pal Wadhwan Vs ACIT (ITAT Delhi)
Composite & mechanical approval u/s 153D invalidates assessments framed u/s 153C- Approval must be specific to each year & cannot be a perfunctory exercise
These two appeals were filed against order of CIT(A) arising from assessments framed u/s 153C r.w.s. 144 for AYs 2018-19 & 2019-20. The primary ground raised by Assessee was the validity of approval obtained u/s 153D before completing assessments.
Assessee contended that AO had merely forwarded draft assessment orders to Additional CIT while seeking approval u/s 153D & no case records o...
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