https://www.taxtmi.com/caselaws?id=406870 The Tribunal held that assessment orders passed under Section 153D of the Income Tax Act, 1961 without proper approval from the Joint Commissioner of Income Tax (JCIT) are void and invalid. The JCIT's technical approval without thorough examination of the material renders the orders non-est. The failure to comply with the mandatory requirement of obtaining valid approval within the prescribed time frame results in jurisdictional errors, making the assessment orders invalid. Consequently, the Tribunal set aside the lower authorities' orders and quashed the assessments, allowing all appeals of the assessee. en-us Thu, 04 Mar 2021 00:00:00 +0530 Mon, 26 Apr 2021 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406870 The Tribunal held that assessment orders passed under Section 153D of the Income Tax Act, 1961 without proper approval from the Joint Commissioner of Income Tax (JCIT) are void and invalid. The JCIT's technical approval without thorough examination of the material renders the orders non-est. The failure to comply with the mandatory requirement of obtaining valid approval within the prescribed time frame results in jurisdictional errors, making the assessment orders invalid. Consequently, the Tribunal set aside the lower authorities' orders and quashed the assessments, allowing all appeals of the assessee. Case-Laws Income Tax Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406870