Order based on mechanical approval u/s 153D unsustainable: ITAT Delhi

Mysore Bhaskara Pankaja Vs ACIT (ITAT Delhi)

ITAT Delhi held that approval granted u/s. 153D of the Income Tax Act by the superior authority in mechanical manner has no legal sanctity in the eyes of law. Thus, assessment order in consequence to such inexplicable approval lacks legality.

Facts- The assessee filed return of income declaring income at Rs. 26,61,930/- which was processed u/s 143(1) of the Income Tax Act. Search and seizure operation u/s 132 of the Act was carried out in Goenka Group of cases on 26/07/2017. The case of the assessee was also cover

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