https://www.taxtmi.com/highlights?id=62463 Validity of Assessment u/s 153A - Proof of valid approvals u/s 153D - In the instant case, as appears from the letter of the Assessing Officer seeking approval, he has sent only the draft assessment orders without any assessment records what to say about the search material. Therefore, the approval given in the instant case by the Ld. Addl. CIT is not valid in the eyes of law. - AT en-us Wed, 16 Mar 2022 12:34:03 +0530 Wed, 16 Mar 2022 12:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62463 Validity of Assessment u/s 153A - Proof of valid approvals u/s 153D - In the instant case, as appears from the letter of the Assessing Officer seeking approval, he has sent only the draft assessment orders without any assessment records what to say about the search material. Therefore, the approval given in the instant case by the Ld. Addl. CIT is not valid in the eyes of law. - AT Highlights Income Tax Wed, 16 Mar 2022 12:34:03 +0530 https://www.taxtmi.com/highlights?id=62463