Pr.CIT v. Anuj Bansal
165 Taxmann.com 3Supreme Court of India2024#1370 most cited
What is Pr.CIT v. Anuj Bansal authority for?
Approval for assessments under Section 153D must demonstrate application of mind to the facts of the case and be obtained separately for each assessment year.
83
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.
Also referred to as
Pr.CIT v. Anuj Bansal · Section 153D · Section 143(3) · application of mind · approval for assessment year · seized material · invalid approval · mechanical exercise