https://www.taxtmi.com/caselaws?id=436071 The Tribunal allowed the appeal of the assessee by quashing and canceling the assessment order passed under Section 153A r.w.s. 143(3) of the Income Tax Act. The Tribunal found that the approval granted by the JCIT for the assessment was invalid as it was done mechanically without proper application of mind, rendering the assessment unsustainable. The additional ground raised by the assessee concerning the validity of the Search Assessment Order was admitted and upheld, leading to the favorable outcome for the assessee. en-us Mon, 27 Mar 2023 00:00:00 +0530 Wed, 10 May 2023 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436071 The Tribunal allowed the appeal of the assessee by quashing and canceling the assessment order passed under Section 153A r.w.s. 143(3) of the Income Tax Act. The Tribunal found that the approval granted by the JCIT for the assessment was invalid as it was done mechanically without proper application of mind, rendering the assessment unsustainable. The additional ground raised by the assessee concerning the validity of the Search Assessment Order was admitted and upheld, leading to the favorable outcome for the assessee. Case-Laws Income Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436071