Legality of Prior approval of Joint Commissioner for assessment in search cases under Section 153D of the Income Tax Act'1961

CA.Mohit Gupta , Last updated: 06 December 2020 Share Follow on Google News

Section 153D of the act in the present Search Assessment regime mandates that a prior approval is necessary for a valid assessment under Section 153A and 153C of the act. For the sake of brevity, the relevant extract provisions of Section 153D of the act are reproduced herein below:- No order

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About the Author

CA.Mohit Gupta

Chartered Accountant

CA.Mohit Gupta B.Com(H),FCA,DISA ABOUT CA.MOHIT GUPTA Mr. Mohit Gupta is a Fellow Member of the Institute of Chartered Accountants of India, a commerce graduate from prestigious Ramjas College, Delhi University and an alumni of St. Xaviers School, New Delhi. He is practicing as a Chartered Accountant fo ... Read more

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