The Bombay High Court has dismissed an income tax appeal filed by the Revenue, holding that approval granted under Section 153D of the Income Tax Act without demonstrable application of mind is invalid and renders subsequent proceedings unsustainable. The Bench of Justice M.S. Sonak and Justice Advait M. Sethna, noted that although the appeal had…
Approval U/s 153D Must Reflect Application Of Mind: Bombay HC
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Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ 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 as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
