https://www.taxtmi.com/caselaws?id=459299 ITAT Lucknow ruled that mechanical approval under section 153D of the Income Tax Act vitiated the entire assessment proceedings. The JCIT granted approval on the same day for 38 cases without applying mind to individual case facts. Following precedents in similar cases, the Tribunal held that approval must be based on material available on record and reflect proper application of mind to case-specific facts. The assessment order was quashed and the assessee's appeal was allowed due to invalid approval process. en-us Thu, 07 Oct 2021 00:00:00 +0530 Sat, 07 Dec 2024 19:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459299 ITAT Lucknow ruled that mechanical approval under section 153D of the Income Tax Act vitiated the entire assessment proceedings. The JCIT granted approval on the same day for 38 cases without applying mind to individual case facts. Following precedents in similar cases, the Tribunal held that approval must be based on material available on record and reflect proper application of mind to case-specific facts. The assessment order was quashed and the assessee's appeal was allowed due to invalid approval process. Case-Laws Income Tax Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459299