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    <title>Assessment Order Invalid Due to Missing Joint Commissioner Approval u/s 153A and 143(3.</title>
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    <description>Validity of the assessment order framed u/s 153A read with section 143(3) -Assessment has been framed by the AO u/s 143(3), without obtaining the valid approval from the joint Commissioner of income tax. Accordingly, such assessment is not valid under the provisions of law.</description>
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      <description>Validity of the assessment order framed u/s 153A read with section 143(3) -Assessment has been framed by the AO u/s 143(3), without obtaining the valid approval from the joint Commissioner of income tax. Accordingly, such assessment is not valid under the provisions of law.</description>
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