https://www.taxtmi.com/caselaws?id=763278 ITAT Delhi quashed the assessment order after finding that the approval granted by Additional CIT under section 153D was mechanical and without application of mind. The Tribunal followed its earlier decisions in identical cases for assessment years 2011-12 to 2015-16 and another case for 2016-17 and 2017-18, where similar approvals were held invalid. The HC had upheld these findings. Since the same approval under section 153D was deemed mechanical and lacking proper consideration, the Tribunal invalidated the approval, consequently vitiating the entire assessment order. The assessee's appeal succeeded. en-us Fri, 25 Oct 2024 00:00:00 +0530 Mon, 16 Dec 2024 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763278 ITAT Delhi quashed the assessment order after finding that the approval granted by Additional CIT under section 153D was mechanical and without application of mind. The Tribunal followed its earlier decisions in identical cases for assessment years 2011-12 to 2015-16 and another case for 2016-17 and 2017-18, where similar approvals were held invalid. The HC had upheld these findings. Since the same approval under section 153D was deemed mechanical and lacking proper consideration, the Tribunal invalidated the approval, consequently vitiating the entire assessment order. The assessee's appeal succeeded. Case-Laws Income Tax Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763278