https://www.taxtmi.com/caselaws?id=762606 ITAT Pune quashed the assessment order for lack of valid approval under section 153D. The JCIT granted approval mechanically without proper application of mind or reviewing draft assessment orders, similar to precedents where approving authorities processed multiple cases in single day without independent evaluation. Following HC decisions in PCIT vs. Shiv Kumar Nayyar and PCIT vs. Sapna Gupta, the tribunal held such mechanical approvals vitiate entire proceedings. The assessment order was declared illegal and quashed for want of due approval under section 153D. Assessee's appeal was allowed on procedural grounds. en-us Tue, 26 Nov 2024 00:00:00 +0530 Mon, 02 Dec 2024 18:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762606 ITAT Pune quashed the assessment order for lack of valid approval under section 153D. The JCIT granted approval mechanically without proper application of mind or reviewing draft assessment orders, similar to precedents where approving authorities processed multiple cases in single day without independent evaluation. Following HC decisions in PCIT vs. Shiv Kumar Nayyar and PCIT vs. Sapna Gupta, the tribunal held such mechanical approvals vitiate entire proceedings. The assessment order was declared illegal and quashed for want of due approval under section 153D. Assessee's appeal was allowed on procedural grounds. Case-Laws Income Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762606