https://www.taxtmi.com/caselaws?id=753797 ITAT Pune held that assessment under section 153A was invalid due to mechanical approval under section 153D without proper application of mind. The approving authority granted approval within one day (21-03-2016) after AO's request (18-03-2016), before final assessment (30-03-2016), without examining relevant evidence, documents, or statements from search action concerning multiple parties. The approval lacked indication of detailed examination of material, making it mechanical rather than substantive. Following precedent, such mechanical approval without mind application vitiates the assessment order. Decision favored the assessee. en-us Wed, 20 Dec 2023 00:00:00 +0530 Mon, 10 Jun 2024 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753797 ITAT Pune held that assessment under section 153A was invalid due to mechanical approval under section 153D without proper application of mind. The approving authority granted approval within one day (21-03-2016) after AO's request (18-03-2016), before final assessment (30-03-2016), without examining relevant evidence, documents, or statements from search action concerning multiple parties. The approval lacked indication of detailed examination of material, making it mechanical rather than substantive. Following precedent, such mechanical approval without mind application vitiates the assessment order. Decision favored the assessee. Case-Laws Income Tax Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753797