https://www.taxtmi.com/caselaws?id=434934 Approval under Section 153D must reflect application of mind before an assessment under Section 153A can be sustained. The additional ground on validity of the approval was admitted as a legal issue, and the approval was found defective because it was issued without proper consideration of the assessee's case, following the coordinate bench view on the same approval process. The assessment order was therefore quashed and the additional ground allowed. en-us Fri, 03 Mar 2023 00:00:00 +0530 Mon, 06 Mar 2023 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434934 Approval under Section 153D must reflect application of mind before an assessment under Section 153A can be sustained. The additional ground on validity of the approval was admitted as a legal issue, and the approval was found defective because it was issued without proper consideration of the assessee's case, following the coordinate bench view on the same approval process. The assessment order was therefore quashed and the additional ground allowed. Case-Laws Income Tax Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434934