Soni Commercial Enterprises Private Ltd Vs ACIT (ITAT Delhi)
Case ke facts
Soni Commercial Enterprises ke against Section 153C ki assessment hui. PCIT ne Section 153D ka approval diya, par bina independent soch-vichar ke.
Mudda (Issue)
Kya bina properly soch-vichar ke di gayi Section 153D approval valid hai?
Faisla (Held)
Court ne Section 153C ki assessment radd kar di, kyunki approval mechanical tarike se diya gaya tha, bina apni independent mind lagaye.
Practical takeaway
Section 153C/153D cases mein, approval officer apni taraf se soch-vichar kare bina bas sign na kare. Warna assessment cancel ho sakta hai.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-26.