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    <title>2019 (12) TMI 814 - ITAT AGRA</title>
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    <description>The tribunal quashed the assessment orders for the assessment years 2012-13 and 2013-14, declaring them null and void due to the invalid approval under section 153D. Consequently, all other issues challenging the merits of the addition were rendered academic and not adjudicated upon. The appeals of the assessee were allowed, and the assessment orders and all collateral proceedings were quashed.</description>
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      <description>The tribunal quashed the assessment orders for the assessment years 2012-13 and 2013-14, declaring them null and void due to the invalid approval under section 153D. Consequently, all other issues challenging the merits of the addition were rendered academic and not adjudicated upon. The appeals of the assessee were allowed, and the assessment orders and all collateral proceedings were quashed.</description>
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