https://www.taxtmi.com/caselaws?id=278558 The Tribunal allowed the appeals, finding the assessment orders invalid due to the lack of proper approval under Section 153D and being time-barred. The Tribunal held that the approval process was not correctly followed, as the Additional CIT did not adequately review the materials. Additionally, the Tribunal determined that the assessment orders were served beyond the prescribed limitation period, leading to their annulment. Other grounds of appeal were not addressed, and the assessment orders were ultimately set aside. en-us Thu, 05 Jul 2018 00:00:00 +0530 Tue, 12 Feb 2019 07:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278558 The Tribunal allowed the appeals, finding the assessment orders invalid due to the lack of proper approval under Section 153D and being time-barred. The Tribunal held that the approval process was not correctly followed, as the Additional CIT did not adequately review the materials. Additionally, the Tribunal determined that the assessment orders were served beyond the prescribed limitation period, leading to their annulment. Other grounds of appeal were not addressed, and the assessment orders were ultimately set aside. Case-Laws Income Tax Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278558