Approval u/s 153D of Income Tax Act cannot be Grant Merely in Ritualistic formality or rubber stamping by authority: Delhi HC [Read Order]
The court held that the order of approval dated December 30, 2020, which was produced by the assessee, clearly signifies that a single approval has been granted for AYs 2011–12 to 2017–18 in the case of the assessee.
The Delhi High Court has held that approval under Section 153D of the Income Tax Act, 1961, cannot be merely a ritualistic formality or rubber stamping by the authority. The court held that the order of approval dated December 30, 2020, which was produced by the assessee, clearly signifies that a single approval has been…
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