https://www.taxtmi.com/caselaws?id=445541 The ITAT Amritsar held that assessment orders passed under section 153A were invalid due to defective approval under section 153D. The draft proposal and approval were both made on the same date (31.12.2018), with the assessing officer erroneously referencing section 153B instead of 153D, indicating non-application of mind. The Additional CIT's approval was deemed mechanical, involving mere rubber stamping without proper consideration. Since mandatory prior approval under section 153D requires genuine application of mind and cannot be granted mechanically, the assessment orders were rendered void ab initio. The appeals were allowed and impugned orders quashed. en-us Wed, 26 Jul 2023 00:00:00 +0530 Fri, 10 Nov 2023 08:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445541 The ITAT Amritsar held that assessment orders passed under section 153A were invalid due to defective approval under section 153D. The draft proposal and approval were both made on the same date (31.12.2018), with the assessing officer erroneously referencing section 153B instead of 153D, indicating non-application of mind. The Additional CIT's approval was deemed mechanical, involving mere rubber stamping without proper consideration. Since mandatory prior approval under section 153D requires genuine application of mind and cannot be granted mechanically, the assessment orders were rendered void ab initio. The appeals were allowed and impugned orders quashed. Case-Laws Income Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445541