ITAT held that the assessee failed to produce the approval order...

ITAT held that the assessee failed to produce the approval order under Section 153D, rendering challenge to the assessment order ineffective. The tribunal rejected additional grounds raised by the assessee due to lack of substantive evidence. The AO's assessment was found problematic regarding income declaration, with insufficient documentation to explain cash sources during search proceedings. The assessee's failure to provide supporting evidence for income from real estate business and cash explanations led to dismissal of the appeal, upholding the original assessment order as prejudicial to revenue interests.