https://www.taxtmi.com/caselaws?id=409037 The Tribunal quashed the assessment orders for both parties due to the invalid approval under Section 153D, which was granted without proper application of mind. This procedural lapse rendered the assessment orders null and void. Consequently, other grounds raised by the parties became academic and were not adjudicated. Both appeals were allowed, and the assessment orders were quashed. en-us Mon, 31 May 2021 00:00:00 +0530 Mon, 28 Jun 2021 10:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409037 The Tribunal quashed the assessment orders for both parties due to the invalid approval under Section 153D, which was granted without proper application of mind. This procedural lapse rendered the assessment orders null and void. Consequently, other grounds raised by the parties became academic and were not adjudicated. Both appeals were allowed, and the assessment orders were quashed. Case-Laws Income Tax Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409037