https://www.taxtmi.com/caselaws?id=459487 ITAT DELHI held that assessment under section 153A was invalid due to improper approval under section 153D. The approval was granted mechanically without application of mind by the Additional Commissioner, making it a mere empty ritual. The Tribunal found the approval process defective as it referenced appeals of the assessee's brother rather than the assessee's own case. Following precedent from related appeals, the assessment order was deemed non-est. Appeal decided in favor of assessee. en-us Wed, 22 Nov 2023 00:00:00 +0530 Sat, 14 Dec 2024 13:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459487 ITAT DELHI held that assessment under section 153A was invalid due to improper approval under section 153D. The approval was granted mechanically without application of mind by the Additional Commissioner, making it a mere empty ritual. The Tribunal found the approval process defective as it referenced appeals of the assessee's brother rather than the assessee's own case. Following precedent from related appeals, the assessment order was deemed non-est. Appeal decided in favor of assessee. Case-Laws Income Tax Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459487