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Section 153D in The Income Tax Act, 1961 153D. Prior approval necessary for assessment in cases or requisition. - No order of assessment or reassessment shall

Section 43 in Finance Act, 2013 43. Amendment of section 153D. - In section 153D of the Income-tax Act, the following proviso shall be inserted

Rajnish Talwar, New Delhi vs Acit, Central Circle-4, New Delhi on 19 January, 2021

senior authorit y namel y JCIT as provided under s.153D of the Act. The AO has claimed that he has obtained the approval ... involving such complex matters and grant approval as contemplated under s.153D of the Act in a spur. The approval granted b y the JCIT

approval granted by the learned Addl. CIT, Central Kanpur u/s 153D of the I.T. Act is mechanical in nature and without proper application ... required to take the approval from Jt. CIT u/s 153D of the Act if the Assessing Officer is below the rank

appreciating that since proper sanction, as required under section 153D of the Act, was not 3 ITA.No.2691/Del./2018 M3M India Holdings, Gurgaon ... Chandigarh communicated by letter dated 31st January 2014 in accordance with section 153D of the Income Tax Act, 1961. 4. The assessee challenged the assessment

fact that the order of assessments were approved u/s.153D by the ACIT before competition of the assessment and, therefore, the assessment order ... fact that the order of assessment were approved u/s 153D by the Ld. Addl. Commissioner of Income Tax before completion of the assessment

Learned Additional Commissioner of Income Tax, Central Range, Kanpur under section 153D for passing impugned assessment order dated 29.03.2014 under section 153A ... assessee had submitted that the approval envisaged under section 153D , is not merely an administrative approval but there is a statutory duty on the higher

issue. 3. Since the legal issue of legitimacy of approval under S. 153D raised in all the appeals/ cross objections of both the assessee ... whereby legality of approval granted by the designated superior authority u/s 153D have been challenged. It was further submitted that assessee M/s Arch

passed on basis of invalid and incomplete and inchoate approval u/s 153D dated 30/12/2016 by JCIT Central Range Meerut as patent from ... after this there is no approval u/s 153D on final draft order which facts gets doubly confirmed from case order sheet which is blissfully