https://www.taxtmi.com/caselaws?id=761097 The ITAT Delhi held that assessment orders under section 153A were invalid due to defective approval under section 153D. The superior authority granted consolidated approval for multiple cases across different assessment years in a mechanical manner without proper application of mind, doing so within one day of requisition. The approval was generic and blanket without reference to specific issues or assessment years. The Additional CIT failed to note that the assessing officer had not determined assessed income. Following precedent in Mysore Bhaskara Pankaja case, the tribunal ruled the approval suffered from non-application of mind, rendering it non-est in law and consequently invalidating the assessment orders. Decision favored the assessee. en-us Tue, 29 Oct 2024 00:00:00 +0530 Mon, 04 Nov 2024 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761097 The ITAT Delhi held that assessment orders under section 153A were invalid due to defective approval under section 153D. The superior authority granted consolidated approval for multiple cases across different assessment years in a mechanical manner without proper application of mind, doing so within one day of requisition. The approval was generic and blanket without reference to specific issues or assessment years. The Additional CIT failed to note that the assessing officer had not determined assessed income. Following precedent in Mysore Bhaskara Pankaja case, the tribunal ruled the approval suffered from non-application of mind, rendering it non-est in law and consequently invalidating the assessment orders. Decision favored the assessee. Case-Laws Income Tax Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761097