{"id":62087,"date":"2026-07-13T12:11:27","date_gmt":"2026-07-13T06:41:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/navratan-management-p-ltd-v-dcit-2025-237-ttj-1059-mum-trib\/"},"modified":"2026-07-13T12:11:27","modified_gmt":"2026-07-13T06:41:27","slug":"navratan-management-p-ltd-v-dcit-2025-237-ttj-1059-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/navratan-management-p-ltd-v-dcit-2025-237-ttj-1059-mum-trib\/","title":{"rendered":"Navratan Management (P) Ltd. v. DCIT (2025) 237 TTJ 1059 (Mum) (Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that the approval under S. 153D under consideration is not based on examination of any relevant documents and has been accorded in haste and therefore lacks application of mind; same suffers from perversity and impropriety and consequently is not sustainable. The assessment order was quashed.\u00a0 (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153D: Assessment-Search-Approval-The approval should not be rubber-stamping and a mere factual formality-Assessment was quashed. [S. 132, 153A, 153B]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62087","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g9p","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62087","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62087"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62087\/revisions"}],"predecessor-version":[{"id":62088,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62087\/revisions\/62088"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}