https://www.taxtmi.com/caselaws?id=408520 The Tribunal allowed the appeal of the assessee, quashing the assessment order passed under section 153A due to the invalid approval process under section 153D. The Tribunal found the approval granted by the Additional Commissioner of Income Tax to be a mere formality lacking proper application of mind, rendering the assessment order invalid. The decision was based on established judicial precedents emphasizing the need for detailed and considered approval under section 153D. The assessment was quashed solely on the jurisdictional issue of improper approval, without delving into the merits of the grounds raised. en-us Mon, 07 Jun 2021 00:00:00 +0530 Sat, 12 Jun 2021 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408520 The Tribunal allowed the appeal of the assessee, quashing the assessment order passed under section 153A due to the invalid approval process under section 153D. The Tribunal found the approval granted by the Additional Commissioner of Income Tax to be a mere formality lacking proper application of mind, rendering the assessment order invalid. The decision was based on established judicial precedents emphasizing the need for detailed and considered approval under section 153D. The assessment was quashed solely on the jurisdictional issue of improper approval, without delving into the merits of the grounds raised. Case-Laws Income Tax Mon, 07 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408520