Terveeni Singh Vs. Central Circle – 14
Parties Involved
Facts Summary
These appeals are filed by the assessee, Terveeni Singh, against different common orders of the Ld. Commissioner of Income Tax (Exemptions)/ NFAC, Delhi dated 16.12.2021 for the assessment years 2012-13 to 2014-15, 2017-18, and 2018-19. The assessee raised several grounds challenging the validity of the assessment orders, primarily arguing that the orders were passed without obtaining the requisite approval from higher authorities under section 153D of the Income Tax Act. The assessee contended that the approval granted was mechanical and lacked the necessary application of mind, rendering the assessment orders invalid.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment orders were passed without obtaining valid approval from higher authorities under section 153D of the Income Tax Act.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
5 precedents cited in this judgement.
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