https://www.taxtmi.com/caselaws?id=310653 The Court dismissed the revenue's appeal against the ITAT order, affirming that the Joint Commissioner's approval under section 153 D of the Income Tax Act lacked proper application of mind. The Court referenced the judgment in ACIT vs. M/s. Serajuddin and Co. Kolkata, underscoring the necessity for the approving authority to thoroughly examine draft orders and comply with procedural requirements. The Court concluded that the issues raised were sufficiently addressed in the referenced judgment, thus upholding the ITAT's decision to set aside the assessments. en-us Wed, 28 Jun 2023 00:00:00 +0530 Sat, 04 Nov 2023 09:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310653 The Court dismissed the revenue's appeal against the ITAT order, affirming that the Joint Commissioner's approval under section 153 D of the Income Tax Act lacked proper application of mind. The Court referenced the judgment in ACIT vs. M/s. Serajuddin and Co. Kolkata, underscoring the necessity for the approving authority to thoroughly examine draft orders and comply with procedural requirements. The Court concluded that the issues raised were sufficiently addressed in the referenced judgment, thus upholding the ITAT's decision to set aside the assessments. Case-Laws Income Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310653