Mechanical Approval Under Section 153D Without Application of Mind Invalidates Search Assessments
Mechanical Approval Under Section 153D Without Application of Mind Invalidates Search Assessments Issue Whether an assessment order passed under Section 153C read with Section 143(3) is legally valid when the statutory approval required under Section 153D was granted in a mechanical manner without application of mind, and whether the curable-defect provisions of Section 292BC apply… Read More »