https://www.taxtmi.com/caselaws?id=273914 The Tribunal annulled the assessment orders under Section 143(3) read with Section 153A for the relevant assessment years, holding them bad in law due to the mechanical and non-application of mind in granting approval under Section 153D. Consequently, the additional grounds raised by the assessee under Rule 27 were allowed, and the appeals of the Revenue were dismissed. The Tribunal did not adjudicate on the merits of the grounds raised by both parties as they became academic and infructuous following the annulment of the assessment orders. en-us Fri, 28 Apr 2017 00:00:00 +0530 Fri, 20 Jul 2018 05:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273914 The Tribunal annulled the assessment orders under Section 143(3) read with Section 153A for the relevant assessment years, holding them bad in law due to the mechanical and non-application of mind in granting approval under Section 153D. Consequently, the additional grounds raised by the assessee under Rule 27 were allowed, and the appeals of the Revenue were dismissed. The Tribunal did not adjudicate on the merits of the grounds raised by both parties as they became academic and infructuous following the annulment of the assessment orders. Case-Laws Income Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273914