https://www.taxtmi.com/caselaws?id=753422 Delhi HC upheld ITAT's decision invalidating assessment under Section 153A due to improper approval under Section 153D. The court held that approval must be granted separately for each assessment year with independent application of mind, not as mere formality. The approving authority mechanically granted single approval for multiple years (2011-12 to 2017-18) and processed 43 cases in one day without proper scrutiny of draft assessment orders, violating statutory requirements for meaningful review. en-us Wed, 15 May 2024 00:00:00 +0530 Fri, 31 May 2024 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753422 Delhi HC upheld ITAT's decision invalidating assessment under Section 153A due to improper approval under Section 153D. The court held that approval must be granted separately for each assessment year with independent application of mind, not as mere formality. The approving authority mechanically granted single approval for multiple years (2011-12 to 2017-18) and processed 43 cases in one day without proper scrutiny of draft assessment orders, violating statutory requirements for meaningful review. Case-Laws Income Tax Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753422