The Tribunal upheld the validity of the approval granted u/s...

The Tribunal upheld the validity of the approval granted u/s 153D of the Income Tax Act. It concurred with the CIT(A) that the normal practice of providing draft orders, assessment records, and relevant documents to the approving authority was followed. The assessee failed to demonstrate that these records were not provided to the approving authority. Consequently, the Tribunal found no infirmity in the CIT(A)'s findings regarding the jurisdictional issue of approval u/s 153D. Due to the absence of material on record, the Tribunal dismissed the assessee's appeal for the assessment year 2012-13 without adjudicating the merits of the case.