https://www.taxtmi.com/highlights?id=56455 Assessment u/s 153A - Validity of approval u/s 153D - It is not possible on the part of the Addl.CIT to go through the orders in about more than 100 cases on the very same day and give approval. Even if such approval has been given, it can be said that the same is nothing but a technical formality without application of mind. Further, as mentioned earlier, there is nothing on record to suggest that the files have in fact moved from Dehradun to Meerut for obtaining approval. Therefore, in our opinion, the mandatory provisions as required u/s 153D has not been complied with. - AT en-us Mon, 25 Jan 2021 11:15:43 +0530 Mon, 25 Jan 2021 11:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56455 Assessment u/s 153A - Validity of approval u/s 153D - It is not possible on the part of the Addl.CIT to go through the orders in about more than 100 cases on the very same day and give approval. Even if such approval has been given, it can be said that the same is nothing but a technical formality without application of mind. Further, as mentioned earlier, there is nothing on record to suggest that the files have in fact moved from Dehradun to Meerut for obtaining approval. Therefore, in our opinion, the mandatory provisions as required u/s 153D has not been complied with. - AT Highlights Income Tax Mon, 25 Jan 2021 11:15:43 +0530 https://www.taxtmi.com/highlights?id=56455