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Chemical Agencies Vs Office of The ACIT (ITAT Delhi)

ITAT DelhiIncome TaxSection 143(3), Section 153DAY 2019-20Faisla: Assessee ke favour mein

Case ke facts

Yahan survey ke baad assessment kiya gaya tha aur section 153D ki approval li gayi thi. Department ne survey case mein bhi same approval ka process follow kiya.

Mudda (Issue)

Kya survey assessment mein section 153D approval lena zaroori hai?

Faisla (Held)

ITAT ne bola section 153D survey cases mein lagu nahi hota, isliye assessment radd kar diya.

Practical takeaway

Survey ke baad agar department section 153D approval lekar assessment kare to aap is ground par order challenge kar sakte ho.

Original report: TaxGuru

Aapke case mein bhi aisa hi mudda hai?

CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.

Income tax notice ka jawab

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-11.

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