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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)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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...






