https://www.taxtmi.com/caselaws?id=412735 The Tribunal allowed the appeal, annulling the assessment order due to mechanical approval under Section 153D and unsustainable additions based on retracted statements and lack of evidence. The judgment emphasized the importance of proper application of mind and adherence to legal procedures in tax assessments. en-us Mon, 20 Sep 2021 00:00:00 +0530 Fri, 24 Sep 2021 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412735 The Tribunal allowed the appeal, annulling the assessment order due to mechanical approval under Section 153D and unsustainable additions based on retracted statements and lack of evidence. The judgment emphasized the importance of proper application of mind and adherence to legal procedures in tax assessments. Case-Laws Income Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412735