Proper Procedure and Application of Mind shall be made while granting Approval u/s 153D of Income Tax Act: ITAT [Read Order]

Proper Procedure and Application of Mind granting Approval - Income Tax Act ITAT - TAXSCAN

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) while granting relief to the assessee held that proper procedure and application of mind shall be made while granting approval under Section 153D of the Income Tax Act, 1961. Shri Mukesh Surajprakash Gupta, residing at 101, Shiv Darshan Apartments, Chandanwadi, Thane was in possession of…

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