https://www.taxtmi.com/caselaws?id=762486 ITAT Lucknow set aside assessment orders completed under section 153A due to invalid approval under section 153D. The assessee successfully argued that the Addl. CIT's approval was mechanical and granted without proper application of mind, as the brief timeframe made it humanly impossible to review extensive assessment records and search materials. The tribunal relied on multiple HC precedents including Subodh Agarwal, Serajuddin Co., and Shiv Kumar Nayyar cases. Following the SC decision in Pr. CIT vs. Abhisar Buildwell, additions made without incriminating material were deleted, and the assessment orders were annulled. en-us Fri, 22 Nov 2024 00:00:00 +0530 Mon, 02 Dec 2024 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762486 ITAT Lucknow set aside assessment orders completed under section 153A due to invalid approval under section 153D. The assessee successfully argued that the Addl. CIT's approval was mechanical and granted without proper application of mind, as the brief timeframe made it humanly impossible to review extensive assessment records and search materials. The tribunal relied on multiple HC precedents including Subodh Agarwal, Serajuddin Co., and Shiv Kumar Nayyar cases. Following the SC decision in Pr. CIT vs. Abhisar Buildwell, additions made without incriminating material were deleted, and the assessment orders were annulled. Case-Laws Income Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762486