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of The Appellate Tribunal (ITAT) considered the issue of the validity of assessment u/s 153A due to the lack of valid approval u/s 153D. It was alleged that the approving authority did not apply their mind properly. The ITAT held that the approving authority must examine relevant material in detail before granting approval u/s 153D, as it is a mandatory requirement and not meant to be given mechanically. In this case, the approval was granted hastily without proper examination of the material, vitiating the assessment orders. The AO claimed the case was related to a search action u/s 132. The ITAT found that the approving authority did not adequately review the evidence, documents, and statements before granting approval, leading to a decision in favor of the assessee.
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