https://www.taxtmi.com/caselaws?id=307313 The Tribunal found that the approval granted by the Joint Commissioner of Income Tax (JCIT) under Section 153D was merely technical and lacked proper application of mind, rendering it invalid. As a result, the Assessing Officer (AO) lacked jurisdiction to pass the assessment order. The Tribunal emphasized the mandatory nature of the JCIT's approval and the jurisdictional requirement for the AO. Consequently, the Tribunal set aside the lower authorities' orders, quashed the assessment order, and declared it void. All appeals of the assessee were allowed. en-us Thu, 04 Mar 2021 00:00:00 +0530 Wed, 05 Apr 2023 22:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307313 The Tribunal found that the approval granted by the Joint Commissioner of Income Tax (JCIT) under Section 153D was merely technical and lacked proper application of mind, rendering it invalid. As a result, the Assessing Officer (AO) lacked jurisdiction to pass the assessment order. The Tribunal emphasized the mandatory nature of the JCIT's approval and the jurisdictional requirement for the AO. Consequently, the Tribunal set aside the lower authorities' orders, quashed the assessment order, and declared it void. All appeals of the assessee were allowed. Case-Laws Income Tax Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307313