#application of mind

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Jan 22, 2026 • 05:31 PM

Detention Orders Must Reflect Application of Mind | National Security Act Violations : Madhya Pradesh High Court

Madhya Pradesh High Court quashes detention order under NSA for lack of application of mind, emphasizing constitutional safeguards under Article 22.

Section 153D Income Tax Act | Approval Must Be Separate, Independent, and Reflect Application of Mind for Each Assessment Year : ITAT Delhi

Case Law Analysis

Jan 22, 2026 • 04:55 PM

Section 153D Income Tax Act | Approval Must Be Separate, Independent, and Reflect Application of Mind for Each Assessment Year : ITAT Delhi

ITAT Delhi holds that approval under Section 153D must be granted separately for each assessment year with independent application of mind, invalidating mechanical or composite approvals.

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#application of mind

Detention Orders Must Reflect Application of Mind | National Security Act Violations : Madhya Pradesh High Court

Section 153D Income Tax Act | Approval Must Be Separate, Independent, and Reflect Application of Mind for Each Assessment Year : ITAT Delhi

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