Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Mechanical and Generic Approval Under Section 153D Renders Entire Assessment Void: ITAT Cancels Penalties
Appeal Against OrderIncome Tax
ITAT cancelled penalties after finding the assessment order was mechanically approved under Section 153D without proper application of mind. The tribunal stressed that rubber-stamp approvals violate principles of natural justice and render entire proceedings void. This reinforces judicial safeguards against perfunctory tax assessments.
