https://www.taxtmi.com/caselaws?id=444463 The Tribunal quashed the assessment order for AY 2014-15, declaring it null and void due to the invalid approval under Section 153D of the Income Tax Act, 1961. The approval was found to be merely technical, lacking proper examination of facts, as the Joint Commissioner admitted to receiving draft orders on the last date, preventing adequate evaluation. Consequently, the order was unenforceable in law, and the appeal of the assessee was allowed. Other issues regarding jurisdiction and additions were not separately addressed. The decision was pronounced on 08/05/2023. en-us Mon, 08 May 2023 00:00:00 +0530 Tue, 17 Oct 2023 08:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444463 The Tribunal quashed the assessment order for AY 2014-15, declaring it null and void due to the invalid approval under Section 153D of the Income Tax Act, 1961. The approval was found to be merely technical, lacking proper examination of facts, as the Joint Commissioner admitted to receiving draft orders on the last date, preventing adequate evaluation. Consequently, the order was unenforceable in law, and the appeal of the assessee was allowed. Other issues regarding jurisdiction and additions were not separately addressed. The decision was pronounced on 08/05/2023. Case-Laws Income Tax Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444463