https://www.taxtmi.com/caselaws?id=371220 HC upheld ITAT's order quashing assessment framed u/s 153A on the ground of invalid approval u/s 153D. The Additional CIT's approval was found to be mechanical, granted without independent application of mind, as he expressly recorded that there was insufficient time to analyze issues arising from the draft assessment order. Such non-application of mind by the sanctioning authority vitiated the mandatory statutory approval, going to the root of the assessment proceedings. HC held that the challenge to validity of approval could be raised at any stage and that no substantial question of law arose from the Tribunal's decision, thereby dismissing the Revenue's appeal. en-us Tue, 27 Nov 2018 00:00:00 +0530 Tue, 02 Dec 2025 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371220 HC upheld ITAT's order quashing assessment framed u/s 153A on the ground of invalid approval u/s 153D. The Additional CIT's approval was found to be mechanical, granted without independent application of mind, as he expressly recorded that there was insufficient time to analyze issues arising from the draft assessment order. Such non-application of mind by the sanctioning authority vitiated the mandatory statutory approval, going to the root of the assessment proceedings. HC held that the challenge to validity of approval could be raised at any stage and that no substantial question of law arose from the Tribunal's decision, thereby dismissing the Revenue's appeal. Case-Laws Income Tax Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371220