Section 153A: Approval of 123 cases by JCIT in one day cannot be said to be with application of mind

PCIT Vs Siddarth Gupta (Allahabad High Court)

Provisions contained in Sections 153A to Section 153D provide for separate notice to be given to assessee for assessment for each year as specified in Section 153A of the Act; the assessee has to file separate ITR for each year as specified in Section 153A of the Act; separate assessment orders are to be passed for each year as specified in Section 153A of the Act.

The reading of the provisions in Section 153A and 153D conjointly makes it clear

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