https://www.taxtmi.com/caselaws?id=310765 The ITAT Amritsar quashed assessment orders passed under section 153A for lack of valid approval under section 153D. The court held that the Additional CIT's approval was granted mechanically without proper examination of draft orders or application of mind. The approving authority merely endorsed cases with signature and rubber stamp without indicating review or using statutory language like "seen" or "approved." Since section 153D requires mandatory prior approval before passing assessment orders pursuant to search operations, and such approval cannot be granted mechanically, the entire assessment proceedings were vitiated. The appeal was decided in favor of the assessee. en-us Wed, 21 Jun 2023 00:00:00 +0530 Sat, 11 Nov 2023 08:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310765 The ITAT Amritsar quashed assessment orders passed under section 153A for lack of valid approval under section 153D. The court held that the Additional CIT's approval was granted mechanically without proper examination of draft orders or application of mind. The approving authority merely endorsed cases with signature and rubber stamp without indicating review or using statutory language like "seen" or "approved." Since section 153D requires mandatory prior approval before passing assessment orders pursuant to search operations, and such approval cannot be granted mechanically, the entire assessment proceedings were vitiated. The appeal was decided in favor of the assessee. Case-Laws Income Tax Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310765