https://www.taxtmi.com/caselaws?id=459110 The ITAT Lucknow held that assessment under section 153A requires prior approval from superior authority as mandated by section 153D. The tribunal found the approval dated 30.12.2018 by ACIT, Central, Kanpur to be legally valid. Following precedent from similar cases, the tribunal allowed the assessee's ground challenging the legality of the approval process, emphasizing that legislature intended search case assessments to have proper supervisory approval before completion. en-us Mon, 30 Sep 2024 00:00:00 +0530 Sun, 01 Dec 2024 09:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459110 The ITAT Lucknow held that assessment under section 153A requires prior approval from superior authority as mandated by section 153D. The tribunal found the approval dated 30.12.2018 by ACIT, Central, Kanpur to be legally valid. Following precedent from similar cases, the tribunal allowed the assessee's ground challenging the legality of the approval process, emphasizing that legislature intended search case assessments to have proper supervisory approval before completion. Case-Laws Income Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459110