https://www.taxtmi.com/caselaws?id=763527 The Tribunal dismissed the appeal concerning the jurisdictional issue under Section 153A, as the assessee did not pursue it. However, it allowed the appeal regarding mechanical approval under Section 153D, quashing the assessment because the approval was deemed purely mechanical. The Tribunal emphasized the necessity for separate and independent approval for each assessment year and assessee, aligning with statutory mandates and judicial precedents. en-us Wed, 18 Dec 2024 00:00:00 +0530 Sat, 21 Dec 2024 08:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763527 The Tribunal dismissed the appeal concerning the jurisdictional issue under Section 153A, as the assessee did not pursue it. However, it allowed the appeal regarding mechanical approval under Section 153D, quashing the assessment because the approval was deemed purely mechanical. The Tribunal emphasized the necessity for separate and independent approval for each assessment year and assessee, aligning with statutory mandates and judicial precedents. Case-Laws Income Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763527