Income Tax : The ruling clarifies that unauthenticated digital chats and screenshots cannot form the sole basis of tax additions without proper...
Income Tax : Examine the legal disputes surrounding Section 153D approvals for tax assessments, including court rulings on mechanical approvals...
Income Tax : The ruling clarifies that unauthenticated digital chats and screenshots cannot form the sole basis of tax additions without proper...
Income Tax : ITAT Delhi held that granting of mandatory approval under section 153D of the Income Tax Act by Additional Commissioner of Income ...
Income Tax : The ITAT upheld ₹90 lakh addition as the assessee failed to establish genuineness and creditworthiness of the transaction. The r...
Income Tax : In the absence of proper compliance with Section 65B and failure to establish a clear chain of custody, the digital evidence relie...
Income Tax : The issue was whether proceedings under Section 153C were time-barred. The Tribunal held that the assessment fell outside the limi...
ITAT Delhi held that assessment order passed on the basis of consolidated approval under section 153D of the Income Tax Act in mechanical manner without application of mind is void-ab-initio and hence assessment is liable to be quashed. Accordingly, appeals are allowed.
ITAT Delhi held that assessment order u/s. 144 of the Income Tax Act is in violation of mandatory provisions of section 153D since mechanical approval is granted without application of mind. Accordingly, order is set aside.
Examine the legal disputes surrounding Section 153D approvals for tax assessments, including court rulings on mechanical approvals and their impact.
ITAT Delhi quashes assessments under Section 153A due to “mechanical” Section 153D approval by the Additional CIT. The tribunal emphasized that this approval is a mandatory safeguard, not a mere formality, and its lack of application of mind renders assessments void.
ITAT Delhi rules that a single omnibus approval under Section 153D is invalid. Assessments and penalty quashed as approvals must be year-specific with application of mind.
The ITAT Delhi quashed a tax assessment against Melody Enterprises, ruling that the approval granted under Section 153D was mechanical, invalid, and lacked proper scrutiny.
ITAT Delhi quashes search assessments, ruling that a consolidated approval under Section 153D for multiple years is invalid and demonstrates a lack of independent application of mind.
ITAT Delhi annuls Mahagun Group assessments, ruling that the mandatory approval u/s 153D was given mechanically and without proper application of mind, defeating the legislative intent.
The Delhi ITAT has invalidated assessments under Section 153C, ruling that a consolidated and mechanical approval under Section 153D is not valid. The approval must be specific to each year.
Delhi ITAT invalidates Bajaj Group assessments for AYs 2011-2019 ruling the Section 153D approval was a mechanical omnibus sanction without due diligence.
