https://www.taxtmi.com/caselaws?id=762973 ITAT Delhi dismissed the assessee's appeal for AY 2012-13. The tribunal upheld CIT(A)'s finding that the approval under section 153D was valid, noting it was standard departmental practice to provide draft orders and assessment records to the approving authority. The tribunal found no evidence that required records were withheld from the approving authority. Without material evidence from the assessee challenging the jurisdictional approval or supporting merit-based arguments, the tribunal rejected all grounds raised and dismissed the appeal. en-us Wed, 06 Nov 2024 00:00:00 +0530 Wed, 11 Dec 2024 08:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762973 ITAT Delhi dismissed the assessee's appeal for AY 2012-13. The tribunal upheld CIT(A)'s finding that the approval under section 153D was valid, noting it was standard departmental practice to provide draft orders and assessment records to the approving authority. The tribunal found no evidence that required records were withheld from the approving authority. Without material evidence from the assessee challenging the jurisdictional approval or supporting merit-based arguments, the tribunal rejected all grounds raised and dismissed the appeal. Case-Laws Income Tax Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762973