https://www.taxtmi.com/caselaws?id=310652 The HC dismissed the appeal against the ITAT's order for the assessment year 2010-11, citing a lack of application of mind in the approval process under Section 153 D of the Income Tax Act, 1961. The Court found that the Joint Commissioner had not adequately reviewed the files before granting approval, aligning with a previous case's findings. The revenue's argument that the Tribunal erred was rejected, as the approval lacked the necessary legal scrutiny. Consequently, the appeal and related applications were dismissed due to insufficient examination by the approving authority. en-us Wed, 28 Jun 2023 00:00:00 +0530 Sat, 04 Nov 2023 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310652 The HC dismissed the appeal against the ITAT's order for the assessment year 2010-11, citing a lack of application of mind in the approval process under Section 153 D of the Income Tax Act, 1961. The Court found that the Joint Commissioner had not adequately reviewed the files before granting approval, aligning with a previous case's findings. The revenue's argument that the Tribunal erred was rejected, as the approval lacked the necessary legal scrutiny. Consequently, the appeal and related applications were dismissed due to insufficient examination by the approving authority. Case-Laws Income Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310652