https://www.taxtmi.com/caselaws?id=386098 The Tribunal annulled the assessment order due to an invalid approval under section 153D. The assessee's appeals were allowed, and the Revenue's appeals were dismissed. The Tribunal emphasized the importance of the approving authority applying its mind and not granting approval mechanically, highlighting the need to safeguard the procedural rights of the assessee and ensure approvals are granted following a thorough and independent review of the material on record. en-us Wed, 18 Sep 2019 00:00:00 +0530 Sat, 21 Sep 2019 09:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386098 The Tribunal annulled the assessment order due to an invalid approval under section 153D. The assessee's appeals were allowed, and the Revenue's appeals were dismissed. The Tribunal emphasized the importance of the approving authority applying its mind and not granting approval mechanically, highlighting the need to safeguard the procedural rights of the assessee and ensure approvals are granted following a thorough and independent review of the material on record. Case-Laws Income Tax Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386098