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

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

Direct Tax

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

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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…

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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.

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Income-Tax Assessments

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

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