https://www.taxtmi.com/highlights?id=72113 Assessment u/s 153C - Proper procedure of approval u/s 153D not followed - Mechanical approval - the approval process should indicate that proper procedure and the officer has applied his mind as per the procedures laid down by the legislature and as per the provisions. The claim made in affidavit is only afterthought. Therefore, the assessment made u/s. 144 r.w.s. 143(3)/153C of the Act is also bad in law. - AT en-us Wed, 20 Sep 2023 13:07:57 +0530 Wed, 20 Sep 2023 14:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72113 Assessment u/s 153C - Proper procedure of approval u/s 153D not followed - Mechanical approval - the approval process should indicate that proper procedure and the officer has applied his mind as per the procedures laid down by the legislature and as per the provisions. The claim made in affidavit is only afterthought. Therefore, the assessment made u/s. 144 r.w.s. 143(3)/153C of the Act is also bad in law. - AT Highlights Income Tax Wed, 20 Sep 2023 13:07:57 +0530 https://www.taxtmi.com/highlights?id=72113