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HomeDirect TaxS. 153D Approval Termed Mechanical Without Application of Mind ; ITAT Quashes...

S. 153D Approval Termed Mechanical Without Application of Mind ; ITAT Quashes Assessments

Direct Tax

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By Mariya Paliwala
S. 153D Approval Termed Mechanical Without Application of Mind ; ITAT Quashes Assessments

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The Income Tax Appellate Tribunal (ITAT), Agra Bench, has quashed the assessments framed against Hydrise Foods Pvt. Ltd. for AYs 2017–18 and 2018–19 on the ground that the mandatory approval under Section 153D was granted in a purely mechanical manner. The bench of Sunil Kumar Singh (Judicial Member) and M. Balaganesh (Accountant Member) has noted…

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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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