{"id":63356,"date":"2026-07-31T16:43:08","date_gmt":"2026-07-31T11:13:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/usha-satish-salvi-v-asst-cit-2025-127-itr-452-mum-trib-2\/"},"modified":"2026-07-31T16:43:08","modified_gmt":"2026-07-31T11:13:08","slug":"usha-satish-salvi-v-asst-cit-2025-127-itr-452-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/usha-satish-salvi-v-asst-cit-2025-127-itr-452-mum-trib-2\/","title":{"rendered":"Usha Satish Salvi v. Asst. CIT (2025) 127 ITR 452 (Mum.)(Trib.)"},"content":{"rendered":"<p>The assessee challenged the validity of the assessment contending that the approval granted under section 153D was mechanical. The Tribunal admitted the additional legal ground but held that the approving authority had examined the draft assessment order, appraisal report, seized material, queries raised by the Assessing Officer and the assessee&#8217;s replies before granting approval. The suggested modifications were incorporated in the assessment order, demonstrating due application of mind. Accordingly, the challenge to the approval under section 153D was rejected. <strong>(AY. 2012-13 to 2014-15).<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153D : Assessment-Search-Approval-Due application of mind established-Additional ground rejected. [S. 132, 153C]<\/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-63356","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gtS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63356","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=63356"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63356\/revisions"}],"predecessor-version":[{"id":63357,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63356\/revisions\/63357"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}