https://www.taxtmi.com/caselaws?id=459303 ITAT Delhi held that approval under section 153D granted by JCIT was invalid due to non-application of mind. The authority mechanically approved 43 cases in a single day without examining draft assessment orders independently. Following Delhi HC precedents in PCIT vs Shiv Kumar Nayyar and PCIT vs Anju Bansal, the Tribunal ruled that statutory approval granted without due application of mind renders the entire search assessment proceedings illegal and constitutes an empty ritual not mandated by law. en-us Tue, 23 Jul 2024 00:00:00 +0530 Sat, 07 Dec 2024 11:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459303 ITAT Delhi held that approval under section 153D granted by JCIT was invalid due to non-application of mind. The authority mechanically approved 43 cases in a single day without examining draft assessment orders independently. Following Delhi HC precedents in PCIT vs Shiv Kumar Nayyar and PCIT vs Anju Bansal, the Tribunal ruled that statutory approval granted without due application of mind renders the entire search assessment proceedings illegal and constitutes an empty ritual not mandated by law. Case-Laws Income Tax Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459303