Validity of assessments framed u/s 153A turned on whether prior...

Validity of assessments framed u/s 153A turned on whether prior approval u/s 153D was valid. The Tribunal held that the JCIT's common approval was granted mechanically, without due application of mind, as a mere rubber-stamp, and suffered from multiple infirmities; therefore, it was invalid in law. Since an assessment u/s 153A without valid approval u/s 153D is void ab initio and not curable, the impugned assessment orders were annulled. Consequentially, grounds on merits of additions became infructuous and were not adjudicated. Grounds challenging initiation of penalty proceedings were held not maintainable and dismissed. - ITAT

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