This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Raipur Quashes Assessment for Mechanical Approval u/s 153D
Case Law Details
- Case Name
- Pawan Kumar Agrawal Vs ACIT (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-2020
- Courts
- All ITAT, ITAT Raipur
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Pawan Kumar Agrawal Vs ACIT (ITAT Raipur)
Tribunal Strikes Down Assessment for Want of Proper Sanction- Approval Must Show Independent Mind & Mechanical Approval u/s 153D Void
In this appeal before Raipur Bench Assessee challenged the validity of assessment framed pursuant to approval granted u/s 153D. The legal contention was that such approval was mechanical, routine & without independent application of mind, thereby vitiating the entire proceedings.
Assessee placed reliance on the fact that approval u/s 153D dated 16.03.2021 was granted on the very same day the AO’s request letter...
Author Info
