Case Law Analysis
|Income Tax Appellate Tribunal
Section 153D Requires Prior Joint Commissioner Approval; Assessment Orders Issued Without It Are Void | Assessment Orders : ITAT Surat Bench
The ITAT Surat Bench set aside assessment orders for AY 2011-14 because the Commissioner of Income-Tax (Appeals) failed to obtain the mandatory prior approval of the Joint Commissioner under Section 153D. The ruling makes it clear that any assessment under special provisions is invalid without such approval, impacting both taxpayers and revenue officials.
