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: 09 June 2020
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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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Published by

CA.Mohit Gupta
(Chartered Accountant)
Category Income Tax Report

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

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