Statutory Approval Given by Quasi-Judicial Authority u/s 153D of Income Tax Act without Due Application of Mind Results in Fatal of Entire Search Assessment: ITAT [Read Order]

By Sunayana Dhal - On August 24, 2023 8:30 am - 2 mins read
Statutory Approval - Quasi-Judicial Authority - Income Tax Act - Income Tax - Search Assessment - ITAT - Taxscan

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the statutory approval given by quasi-judicial authority under Section 153D of the Income Tax Act, 1961 without due application of mind results in the fatal of the entire search assessment. A search and seizure action under Section 132 of the Income Tax Act…

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