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The ITAT held that the validity of an assessment order passed u/s 153A was in question due to the absence of approval u/s 153D. It is established that prior approval under section 153D is mandatory and must be granted after due consideration, not mechanically. The AO failed to provide evidence of approval despite opportunities, leading to the presumption of its non-existence. Without the required approval, the assessments were deemed concluded improperly. The assessee's appeal was allowed based on this finding.
The ITAT held that the validity of an assessment order passed u/s 153A was in question due to the absence of approval u/s 153D. It is established that prior approval under section 153D is mandatory and must be granted after due consideration, not mechanically. The AO failed to provide evidence of approval despite opportunities, leading to the presumption of its non-existence. Without the required approval, the assessments were deemed concluded improperly. The assessee's appeal was allowed based on this finding.
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