https://www.taxtmi.com/caselaws?id=751844 ITAT Delhi quashed assessment orders passed under section 153A after finding that the approval granted under section 153D was invalid. The tribunal held that the Additional CIT's approval was mechanical, generic, and granted in a blanket manner without proper application of mind. The approval covered multiple assessment years without specific reference to individual issues and appeared to be a mere formality to meet legal requirements. The approving authority failed to demonstrate due consideration and effectively abdicated statutory functions to the subordinate officer. Such perfunctory approval lacks legal sanctity, rendering the consequent assessment orders nullities. The assessee's appeals were allowed. en-us Wed, 24 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751844 ITAT Delhi quashed assessment orders passed under section 153A after finding that the approval granted under section 153D was invalid. The tribunal held that the Additional CIT's approval was mechanical, generic, and granted in a blanket manner without proper application of mind. The approval covered multiple assessment years without specific reference to individual issues and appeared to be a mere formality to meet legal requirements. The approving authority failed to demonstrate due consideration and effectively abdicated statutory functions to the subordinate officer. Such perfunctory approval lacks legal sanctity, rendering the consequent assessment orders nullities. The assessee's appeals were allowed. Case-Laws Income Tax Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751844