Assessment u/s 153 A Invalid in absence of Independent Application of Mind by JCIT before granting Approval: Allahabad HC upholds order of ITAT [Read Order]

Independent Application - Assessment - JCIT - ITAT - Allahabad High Court - Taxscan

The Allahabad High Court (HC) has held that assessment under section 153 A  of the Income Tax Act is invalid in absence of independent application of mind by JCIT before granting Approval. The Department-Revenue challenged the order dated 7.10.2021 passed by the Income Tax Appellate Tribunal, Lucknow Bench ‘A’, Lucknow whereby the appeals filed by…

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