https://www.taxtmi.com/caselaws?id=427549 The Tribunal allowed the appeal of the assessee, finding that the assessment order under section 153A was erroneous due to the lack of proper approval under section 153D. The failure to obtain prior approval before passing the assessment order was deemed a violation of statutory provisions, leading to the quashing of the assessment order for Assessment Years 2007-08 to 2013-14. The judgment emphasized the significance of strict compliance with legal requirements, particularly concerning approvals for assessment orders in cases of search or requisition under the Income Tax Act. en-us Fri, 02 Sep 2022 00:00:00 +0530 Sat, 10 Sep 2022 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427549 The Tribunal allowed the appeal of the assessee, finding that the assessment order under section 153A was erroneous due to the lack of proper approval under section 153D. The failure to obtain prior approval before passing the assessment order was deemed a violation of statutory provisions, leading to the quashing of the assessment order for Assessment Years 2007-08 to 2013-14. The judgment emphasized the significance of strict compliance with legal requirements, particularly concerning approvals for assessment orders in cases of search or requisition under the Income Tax Act. Case-Laws Income Tax Fri, 02 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427549