https://www.taxtmi.com/caselaws?id=304149 ITAT AMRITSAR - AT allowed the assessee's appeals, holding that assessments under s.153A were void for want of prior written approval under s.153D. The AO passed orders before any approval was on record (approval dated after the order) and oral or belated approvals were held impermissible; s.153D requires prior, documented approval (fax/email/letter) after application of mind. Post-facto mechanical approvals without reasons or consideration of draft orders are non est and subject to judicial review, rendering the impugned assessment orders null and void. en-us Mon, 16 Aug 2021 00:00:00 +0530 Wed, 10 Sep 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304149 ITAT AMRITSAR - AT allowed the assessee's appeals, holding that assessments under s.153A were void for want of prior written approval under s.153D. The AO passed orders before any approval was on record (approval dated after the order) and oral or belated approvals were held impermissible; s.153D requires prior, documented approval (fax/email/letter) after application of mind. Post-facto mechanical approvals without reasons or consideration of draft orders are non est and subject to judicial review, rendering the impugned assessment orders null and void. Case-Laws Income Tax Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304149