https://www.taxtmi.com/highlights?id=57597 Legality of approval granted by the designated superior authority u/s 153D - The addl. CIT in short appears to have adopted a short cut in the matter and an undertaking from AO was considered adequate by him/ her to accord approval in all assessments involved. Manifestly, the Additional CIT, without any consideration of merits in proposed adjustments with reference to appraisal report, incriminating material collected in search etc. has proceeded to grant a simplicitor approval. - AT en-us Wed, 14 Apr 2021 14:20:09 +0530 Wed, 14 Apr 2021 14:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57597 Legality of approval granted by the designated superior authority u/s 153D - The addl. CIT in short appears to have adopted a short cut in the matter and an undertaking from AO was considered adequate by him/ her to accord approval in all assessments involved. Manifestly, the Additional CIT, without any consideration of merits in proposed adjustments with reference to appraisal report, incriminating material collected in search etc. has proceeded to grant a simplicitor approval. - AT Highlights Income Tax Wed, 14 Apr 2021 14:20:09 +0530 https://www.taxtmi.com/highlights?id=57597