Mechanical Approval Granted En Masse Under Section 153D Without Application of Mind Invalidates Search Assessment
Mechanical Approval Granted En Masse Under Section 153D Without Application of Mind Invalidates Search Assessment Issue Whether an assessment order passed under Section 153A is legally valid when prior approval under Section 153D was granted en masse within less than 24 hours using identical phrasing and without independent application of mind by the approving authority.… Read More »