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| The Tax Publishers2019 TaxPub(DT) 5135 (Mum-Trib) INCOME TAX ACT, 1961
Section 153A Section 153D
Approval under section 153D is an administrative procedure required to be complied with by officers discharging assessment functions. Administration action of department was not very much relevant for assessee to justify its case on merits, hence, ground taken by assessee challenging validity of assessment order passed under section 143(3) read with section 153A in light of section 153D was rejected.
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Search and seizure - Assessment under section 153A - Assessee challenging validity on account of AO not having taken approval under section 153D -
Assessee challenged validity of assessment order passed by AO under section 143(3) read with section 153A on the ground of AO not having obtained necessary approval under section 153D. Held: Approval under section 153D is an administrative procedure required to be complied with by officers discharging assessment functions. Administration action of department was not very much relevant for assessee to justify its case on merits, hence ground taken by assessee challenging validity of assessment order passed under section 143(3) read with section 153A in light of section 153D was rejected.
REFERRED :
FAVOUR : Against the assessee.
A.Y. : 2007-08 to 2011-12
INCOME TAX ACT, 1961
Section 69C
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