Mere Technical Approval under Section 153D without deep Verification by JCIT renders Assessment Void
Case Law Details
Case Name : Smt. Sarika Mittal Vs ACIT (ITAT Jabalpur)
Appeal Number : IT(SS)A Nos. 12 to 14/JAB/2014
Date of Judgement/Order : 04/03/2021
Related Assessment Year : 2005-06, 2009-10 & 2010-11
Courts :
All ITAT ITAT Jabalpur
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Smt. Sarika Mittal Vs ACIT (ITAT Jabalpur)
It is not in dispute that the AO in all the cases is of the rank of the Assistant Commissioner, i.e., below the rank of the Joint Commissioner. Similarly, the year of search being f.y. 2009-10, all the assessment years under reference, i.e., AYs. 2004-05 to 2010-11, are those specified in s. 153D. The assessment order/s under reference is, thus, not valid in law inasmuch as no order of assessment or reassessment could be passed by the AO below the rank of Joint Commissioner for any of the years specified in sec
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.