https://www.taxtmi.com/caselaws?id=412723 The Tribunal found that the approval granted by the Additional Commissioner of Income Tax under Section 153D was invalid due to lack of proper application of mind. Consequently, the assessment orders based on such approval were annulled. The Tribunal emphasized the necessity for the approving authority to independently review each case and comply with procedural requirements to prevent arbitrary tax liabilities. The appeals by the assessees were allowed, and the assessment orders were annulled, with the order pronounced on 03/08/2021. en-us Tue, 03 Aug 2021 00:00:00 +0530 Wed, 24 Nov 2021 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412723 The Tribunal found that the approval granted by the Additional Commissioner of Income Tax under Section 153D was invalid due to lack of proper application of mind. Consequently, the assessment orders based on such approval were annulled. The Tribunal emphasized the necessity for the approving authority to independently review each case and comply with procedural requirements to prevent arbitrary tax liabilities. The appeals by the assessees were allowed, and the assessment orders were annulled, with the order pronounced on 03/08/2021. Case-Laws Income Tax Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412723