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Mechanical Approval in Tax Assessments by maheshwarimahesh666 is a document available to read on EtoBox.
What is Mechanical Approval in Tax Assessments about?
The Allahabad High Court ruled that the approval process for draft assessment orders under the Income-tax Act was not properly followed in a case involving 38 assessments, including that of the assessee, as the approving authority could not have adequately reviewed all cases in one day. The Tribunal concluded that the approval was a mechanical exercise of power, which invalidated the assessment proceedings. Consequently, the court upheld the Tribunal
- Author
- maheshwarimahesh666
- Language
- EN