https://www.taxtmi.com/caselaws?id=459333 ITAT Delhi held that assessment orders passed under section 153A were invalid due to improper approval under section 153D. The AO sent only draft assessment orders to the Additional Commissioner without assessment records or seized material. The Additional Commissioner granted approval on the same day for six different assessees across multiple assessment years, acting as a rubber stamp without applying mind. The mechanical approval violated section 153D provisions, rendering the assessments invalid. Assessee's appeal was allowed. en-us Mon, 29 Apr 2024 00:00:00 +0530 Mon, 09 Dec 2024 19:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459333 ITAT Delhi held that assessment orders passed under section 153A were invalid due to improper approval under section 153D. The AO sent only draft assessment orders to the Additional Commissioner without assessment records or seized material. The Additional Commissioner granted approval on the same day for six different assessees across multiple assessment years, acting as a rubber stamp without applying mind. The mechanical approval violated section 153D provisions, rendering the assessments invalid. Assessee's appeal was allowed. Case-Laws Income Tax Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459333