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HomeDirect TaxS. 292BC Can’t Retroactively Validate Defective S. 153D Approvals Issued Before April...

S. 292BC Can’t Retroactively Validate Defective S. 153D Approvals Issued Before April 1, 2021: ITAT

Direct Tax

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By Mariya Paliwala
S. 292BC Can’t Retroactively Validate Defective S. 153D Approvals Issued Before April 1, 2021: ITAT

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed assessment orders passed against a taxpayer after holding that the mandatory approval granted under Section 153D of the Income Tax Act, 1961 was merely a “technical approval” issued without proper application of mind. The bench of Anubhav Sharma (Judicial Member) and Amitabh Shukla…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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