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Thursday, May 28, 2020

[ACCA_Profs] S. 153D Search Assessments: Expert Explains Law On Prior Approval Of The JCIT

 

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Dear Subscriber,

The following important updates are available at itatonline.org:

Legality Of Prior Approval Of JCIT In Search Cases U/s 153D Of The Income-tax Act 1961

CA Mohit Gupta has pointed out that under section 153D of the Income-tax Act, 1961, the prior approval of the JCIT is necessary before an assessment under sections 153A and 153C of the Act is passed. He has drawn attention to important judgements which have held that if the approval is granted by the JCIT in a mechanical manner and without application of mind, the assessment is vitiated. A pdf copy of the article is available for download

See Also: Digest of case laws (updated regularly) containing latest judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals


Regards,

 

Editor,

 

itatonline.org

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Latest:

Gurunanak Industries vs. Amar Singh (Supreme Court)

There is a clear distinction between 'retirement of a partner' and 'dissolution of a partnership firm'. On retirement of the partner, the reconstituted firm continues and the retiring partner is to be paid his dues in terms of Section 37 of the Partnership Act. In case of dissolution, accounts have to be settled and distributed as per the mode prescribed in Section 48 of the Partnership Act. When the partners agree to dissolve a partnership, it is a case of dissolution and not retirement A partnership firm must have at least two partners. When there are only two partners and one has agreed to retire, then the retirement amounts to dissolution of the firm (Imp judgements referred)

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