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| The Tax Publishers2020 TaxPub(DT) 1861 (Del-Trib) INCOME TAX ACT, 1961
Section 153A Section 153D
Assessee could not substantiate with evidence that AO had not obtained valid approval under section 153D. Under these circumstances, and in absence of any material to substantiate his case, ground raised by assessee was dismissed.
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Search and seizure - Assessment under section 153A - Assessee alleged no valid approval under section 153D, however, without any cogent evidence of invalid approval -
Assessee challenged validity of search assessment under section 153A on the ground that one line approval given under section 153D was not valid statutory approval.Held: Assessee could not substantiate with evidence that AO had not obtained valid approval under section 153D. Under these circumstances, and in absence of any material to substantiate his case, ground raised by assessee was dismissed.
REFERRED :
FAVOUR : Against the assessee.
A.Y. : 2013-14 to 2015-16
INCOME TAX ACT, 1961
Section 153A
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