specified authority has granted approval in accordance with the
mandate of Section 153D of the Income Tax Act, 1961 ["Act"]?
2. The instant ... been held to be illegal
for lack of appropriate approval under Section 153D of the Act.
3. As per record, the appeal pertains to Assessment
dismissed on the ground of lack of appropriate approval as per
Section 153D of the Act. The appeals pertain to Assessment Years ... ITAT, the said orders lacked a
valid approval under Section 153D of the Act and thus, no such
additions could have been made against
evident non-application of mind while according
approval as contemplated under Section 153D of the Act.
3. While dealing with an identical issue ... appeals pertain to
whether the competent authority has granted approval under Section
153D of the Act in an inappropriate manner, dehors the settled position
concerned with the validity of the
approval accorded in terms of Section 153D of the Income Tax
Act,1961 ["Act"]. We note that ... provide for
any approval for such assessment.
50.2 A new section 153D has been inserted to
provide that no order of assessment or
reassessment shall
concerned with the validity of the
approval accorded in terms of Section 153D of the Income Tax
Act,1961 ["Act"]. We note that ... provide for
any approval for such assessment.
50.2 A new section 153D has been inserted to
provide that no order of assessment or
reassessment shall
concerned with the validity of the
approval accorded in terms of Section 153D of the Income Tax
Act,1961 ["Act"]. We note that ... provide for
any approval for such assessment.
50.2 A new section 153D has been inserted to
provide that no order of assessment or
reassessment shall
concerned with the validity of the
approval accorded in terms of Section 153D of the Income Tax
Act,1961 ["Act"]. We note that ... provide for
any approval for such assessment.
50.2 A new section 153D has been inserted to
provide that no order of assessment or
reassessment shall
concerned with the validity of the
approval accorded in terms of Section 153D of the Income Tax
Act,1961 ["Act"]. We note that ... provide for
any approval for such assessment.
50.2 A new section 153D has been inserted to
provide that no order of assessment or
reassessment shall
concerned with the validity of the
approval accorded in terms of Section 153D of the Income Tax
Act,1961 ["Act"]. We note that ... provide for
any approval for such assessment.
50.2 A new section 153D has been inserted to
provide that no order of assessment or
reassessment shall
concerned with the validity of the
approval accorded in terms of Section 153D of the Income Tax
Act,1961 ["Act"]. We note that ... provide for
any approval for such assessment.
50.2 A new section 153D has been inserted to
provide that no order of assessment or
reassessment shall
