https://www.taxtmi.com/caselaws?id=458904 The Tribunal ruled in favor of the assessee, declaring the assessment order under section 153D of the Income Tax Act invalid due to the lack of mandatory JCIT approval, rendering it void ab initio. Additionally, the Tribunal upheld the CIT(A)'s decision to delete additions under section 69D, finding no justification for the Assessing Officer's actions. The revenue's appeals were dismissed, and the assessee's appeal was allowed. en-us Wed, 10 Oct 2012 00:00:00 +0530 Thu, 21 Nov 2024 14:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458904 The Tribunal ruled in favor of the assessee, declaring the assessment order under section 153D of the Income Tax Act invalid due to the lack of mandatory JCIT approval, rendering it void ab initio. Additionally, the Tribunal upheld the CIT(A)'s decision to delete additions under section 69D, finding no justification for the Assessing Officer's actions. The revenue's appeals were dismissed, and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458904