https://www.taxtmi.com/highlights?id=74259 Validity of assessments made u/s 153A - prior approval of the draft assessment order u/s 153D - the approval u/s 153D of the Act has been granted by the ld. JCIT in the instant case before us in a mechanical manner without due application of mind, thereby making the approval proceedings by a high ranking authority, an empty ritual. - AT en-us Thu, 18 Jan 2024 08:59:47 +0530 Thu, 18 Jan 2024 08:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74259 Validity of assessments made u/s 153A - prior approval of the draft assessment order u/s 153D - the approval u/s 153D of the Act has been granted by the ld. JCIT in the instant case before us in a mechanical manner without due application of mind, thereby making the approval proceedings by a high ranking authority, an empty ritual. - AT Highlights Income Tax Thu, 18 Jan 2024 08:59:47 +0530 https://www.taxtmi.com/highlights?id=74259