Mechanical grant of Section 153D approval without application of mind invalidates search assessment orders
Mechanical grant of Section 153D approval without application of mind invalidates search assessment orders Issue Whether the grant of prior approval under Section 153D of the Income-tax Act, 1961 in a mechanical manner—without perusal of draft orders or serious application of mind—renders the approval invalid and vitiates the consequent assessment orders passed under Section 153A.… Read More »