Search-Related Income-Tax Assessments: Approval U/S 153D Granted Mechanically Without Application of Mind Vitiates Entire Assessment Order: Bombay High Court

HomeDirect TaxSearch-Related Income-Tax Assessments: Approval U/S 153D Granted Mechanically Without Application of Mind...

Search-Related Income-Tax Assessments: Approval U/S 153D Granted Mechanically Without Application of Mind Vitiates Entire Assessment Order: Bombay High Court

Direct Tax Top Stories

Published on

01/12/2025

By Mariya Paliwala

Search-Related Income-Tax Assessments: Approval U/S 153D Granted Mechanically Without Application of Mind Vitiates Entire Assessment Order: Bombay High Court

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Bombay High Court has dismissed a large batch of appeals filed by the Principal Commissioner of Income Tax (Central-4), affirming the Income Tax Appellate Tribunal’s finding that approvals under Section 153D were issued mechanically and without any application of mind, thereby invalidating the entire assessment process. The Division Bench of Justice M.S. Sonak and…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://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.

Tags
Income-Tax Assessments

Search-Related Income-Tax Assessments: Approval U/S 153D Granted Mechanically Without Application of Mind Vitiates Entire Assessment Order: Bombay High Court

Membership Required

Latest articles

U.S. Court Clarifies “Processing Operation”: Marketability Transformation Test Shows MOOWR ‘Other Operations’ Not Limited to Manufacturers

Karnataka High Court Clarifies MACP Benefit for Central Excise Officers; Makes Pay Upgradation Subject to SC Outcome

DGGI Meerut: Court Denies Bail to Businessman Accused of Fraudulent GST Credit Claims

UAE Strengthens Food Supply Chain With Chartered Flights, Daily Stock Monitoring Amid Regional Trade Disruptions

More like this

U.S. Court Clarifies “Processing Operation”: Marketability Transformation Test Shows MOOWR ‘Other Operations’ Not Limited to Manufacturers

Karnataka High Court Clarifies MACP Benefit for Central Excise Officers; Makes Pay Upgradation Subject to SC Outcome

DGGI Meerut: Court Denies Bail to Businessman Accused of Fraudulent GST Credit Claims

About us

Company

Categories