Superior Authority’s Mechanical Approval for Income Tax Search Defeats Purpose of S. 153D: ITAT Quashes Order [Read Order]

The approval given under Section 153D of the Act must necessarily demonstrate a reasonable application of mind, and if it is to be scrutinized by the courts, it must be able to stand on its own and defend itself
By Saagarika Gopinath - On July 28, 2024 3:20 pm - 3 mins read
Income Tax - ITAT - ITAT Quashes - ITAT Quashes Order - Income Tax Appellate Tribunal - ITAT quashes Income Tax - TAXSCAN

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) set aside an assessment order that was passed without the application of mind. The order was quashed as it was contrary to Section 153 of the Income Tax Act observing that the mechanical approval of superior authority for income tax search defeats the…

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