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Case Law Details

Case Name : Shri Navin Jain Vs DCIT (ITAT Lucknow)
Related Assessment Year : 2015-16
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Shri Navin Jain Vs DCIT (ITAT Lucknow)

The case of Shri Navin Jain vs. DCIT before ITAT Lucknow involved six appeals by four assessees for assessment years 2015-16, 2016-17, and 2017-18. These appeals challenged the assessments completed under Section 153A/143(3) of the Income Tax Act, following a search and seizure operation conducted on the Sigma Group. The main argument in the appeal was that the approval granted under Section 153D was mechanical and lacked application of mind, making the assessments legall

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