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Rubber-Stamp Approval of 246 Assessments Struck Down by Delhi HC

Case Law Details

Case Name
PCIT-1 Vs Ashutosh Developers Pvt. Ltd. (Delhi High Court)
Date of Judgement/Order
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PCIT-1 Vs Ashutosh Developers Pvt. Ltd. (Delhi High Court) No Mind, No Mandate: Bulk Approval of 246 Assessments by Single Letter Invalid –  Delhi HC Rules Against Rubber-Stamp Approvals in Search Assessments The Delhi High Court once again reaffirmed that approvals under Section 153D must reflect conscious application of mind, dismissing a set of Revenue appeals involving Ashutosh Developers Pvt. Ltd., Shivgori Builders Pvt. Ltd., &  MDLR Resorts Pvt. Ltd. The common challenge arose from the Tribunal’s order which had invalidated assessments on the ground that approvals u/s 153D...
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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,494

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