https://www.taxtmi.com/caselaws?id=459339 ITAT Delhi held that approval granted under section 153D was invalid due to procedural deficiencies. The AO sent only draft assessment orders without assessment records or seized materials to the Additional Commissioner for approval. The Approving Authority granted approval on the same day without examining the assessment records or seized materials, acting as a mere rubber stamp without application of mind. The approval was deemed mechanical and not in accordance with statutory provisions under section 153D. The assessee's appeal was allowed based on the invalid approval process. en-us Mon, 29 Apr 2024 00:00:00 +0530 Tue, 10 Dec 2024 08:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459339 ITAT Delhi held that approval granted under section 153D was invalid due to procedural deficiencies. The AO sent only draft assessment orders without assessment records or seized materials to the Additional Commissioner for approval. The Approving Authority granted approval on the same day without examining the assessment records or seized materials, acting as a mere rubber stamp without application of mind. The approval was deemed mechanical and not in accordance with statutory provisions under section 153D. The assessee's appeal was allowed based on the invalid approval process. Case-Laws Income Tax Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459339