https://www.taxtmi.com/caselaws?id=447618 The ITAT Pune quashed an assessment order u/s 153A r.w.s. 144 dated 30-09-2021 on three grounds. First, the approval u/s 153D lacked a Document Identification Number (DIN) as mandated by CBDT Circular No. 19/2019, rendering it invalid. Second, the Addl. CIT granted approval mechanically on the same day without examining 8300 pages and multiple storage devices, demonstrating non-application of mind. Third, the AO altered the draft assessment order by incorporating tax rate u/s 115BBE in the final order without fresh approval from the approving authority, constituting an impermissible deviation. The assessee's appeal was allowed. en-us Thu, 19 Oct 2023 00:00:00 +0530 Mon, 01 Jan 2024 07:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447618 The ITAT Pune quashed an assessment order u/s 153A r.w.s. 144 dated 30-09-2021 on three grounds. First, the approval u/s 153D lacked a Document Identification Number (DIN) as mandated by CBDT Circular No. 19/2019, rendering it invalid. Second, the Addl. CIT granted approval mechanically on the same day without examining 8300 pages and multiple storage devices, demonstrating non-application of mind. Third, the AO altered the draft assessment order by incorporating tax rate u/s 115BBE in the final order without fresh approval from the approving authority, constituting an impermissible deviation. The assessee's appeal was allowed. Case-Laws Income Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447618