Assessment u/s 153A Invalidated Due to Missing Mandatory Approval from Additional CIT as Required by Section 153D. https://www.taxtmi.com/highlights?id=51654 Invalid approval obtained u/s 153D for assessment u/s 153A - Approval from Addl. CIT of the Range - So, when mandatory approval u/s 153D is not there, entire assessment made by the AO u/s 153A/143(3) is not sustainable as it is no approval in the eyes of law en-us Sat, 08 Feb 2020 07:51:07 +0530 Sat, 08 Feb 2020 07:51:07 +0530 TaxTMI RSS Generator Assessment u/s 153A Invalidated Due to Missing Mandatory Approval from Additional CIT as Required by Section 153D. https://www.taxtmi.com/highlights?id=51654 Invalid approval obtained u/s 153D for assessment u/s 153A - Approval from Addl. CIT of the Range - So, when mandatory approval u/s 153D is not there, entire assessment made by the AO u/s 153A/143(3) is not sustainable as it is no approval in the eyes of law Highlights Income Tax Sat, 08 Feb 2020 07:51:07 +0530 https://www.taxtmi.com/highlights?id=51654