| Court: | ITAT, Cuttack |
| Head Notes: | Approval given under section 53D by the JCIT for passing assessment orders is without application of mind as the JCIT has not mentioned in the approval order that he has gone through the relevant assessment records and draft assessment order for granting approval. |
| Law: | Income-Tax Act |
| Section(s): | 153D |
| Counsel(s): | S. K Agrawalla & S. K. Hota |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | CA S. K. Agrawalla |
| Date of upload: | April 20, 2022 |
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